BIHAR TREASURY

CODE

2011
 TABLE OF CONTENTS

Chapter 1 - Introduction
Section I Short title and Commencement 1
Section II Definitions 1
Section III Location of moneys standing in the government account 2
Chapter 2 - General Organisation and working of Treasuries 4
Section I General Organisation 4
Management 4
Treasury Officer 5
Section II Treasury Accounts and Returns 5
Accountant 5
Daily accounts and returns from the bank 6
Closing for the day 7
Closing for the month 8
Monthly Accounts and Returns 8
Section III Treasury Inspection 9
By Collector 9
By Accountant General 9
Section IV Safe Custody of Valuables 9
Deposit of Cash chest and valuables in the Treasury 9
Chapter 3 - Receipt of Money into Government Account 11
Section I General Rules 11
Cheques tendered in payment of Government dues 12
Issue of duplicates or copies of receipts 12
Section II Procedure for paying money into the Government Account 12
Payment of Money 12
Memorandum or Challans 14
Procedure at the Treasury for payment into Government account 14
Section III Special Rules for particular Departments 15
Public works Departments 15
Forest Department 15
Chapter 4 - Withdrawal of Money from the Government Accounts 17
Section I General Principles 17
Section II General Rules 20
Subsection I - Claims for Withdrawal 20
• Mode of Withdrawal 20
• Presentation of claims 20
• Delays in payments and arrear claims 21
• General Instructions regarding preparation and form of bills 21
• Signature and Counter Signature on bills 22
• Duplicates of copies of bills etc. 23
• Stamps for receipts 23
• Cheques 24
• Letter of Credits/Assignments 27
• Other Orders of Payment 27
• Endorsement on Cheques, Bills, etc. 27
• Revalidation, Cancellation and Lapse of Bank Drafts 28
Sub Section II - Payment of Claims at the Treasury 29
• Introductory 29
• Treasury Messenger Register 29
• Allotment Register 30
• Advances Bills Register 30
• Checks to be applied at the Treasury on claims presented 31
• Payment to persons not in government employment 33
• Cheques and Letters of Credit 34
Sub Section III - Responsibility for moneys withdrawn 34
• Voucher for Payment 34
• Overcharges 36
• Audit objections and recoveries 36
Section III Personnel Claims of Government Servants 37
Sub section I - General Rules 37
• Dues date 37
• Deduction from bills 37
• Deduction of Income tax 38
• House Rent Deductions 38
• Attachment of pay and allowances etc. for Settlement of Debt. 39
• Place of payment 39
 • Payment of pay, leave Salary etc , through agents 40
Sub section II - Bills of Establishment 40
• Monthly Bills 40
• Form and Preparations 40
• Absentee Statement 41
• Increment Certificate 42
• Overtime Allowance 42
• Arrear Bills 42
• Travelling Allowance Bill 43
Section IV Contingent Charges 43
Sub section I - General Rules 43
• Classification of charges 44
• Permanent advances or imprest 44
• General Limitations 45
Sub section II - Bills for Contingent Charges 46
• General 46
• Contract Contingencies 47
• Fully- Vouched Contingent Charges 47
• Countersigned Contingencies 48
• Abstract bill 48
• Detailed bill 48
• Countersignature and Disallowances 49
Section V Pension Payments 50
Sub section I - Introductory 50
Sub section II - Place of payment 51
• Transfers in India 51
• Transfers within the State 52
Sub section III - Authority for Payments 52
• Pension Payment order 52
• Register of Pension Payment Order 53
Sub section IV - Manner of Payment 54
• Due Date 54
• Payment of Claims 54
• Forms of Pensions Bills and connected certificates 55
 • Checks to be applied by the Pension Disbursing Authority 56
• Record of Payment 57
• Special Rules applicable to Political Pensions 57
• Payment of Commuted Pension 58
• Gratuities 58
Sub section V - Periodical identification of pensioners 59
• General Rules 59
Sub section VI - Undrawn Pensions and arrears 60
• General 60
• Death of Pensioners 61
• Reports to the Accountant General 61
Section VI Works Expenditure 62
General 62
Mode of obtaining cash 62
Payment by cheques 63
Payments to labourers 63
Payments to work-charged establishment 64
Payment to suppliers contractors 64
Payments for works done through Local bodies 65
Advances to contractors 65
Bills and Vouchers 66
Section VII Miscellaneous Payments 68
Refunds of revenue 68
Grants-in-aid, contribution, etc. 69
Compensation for Land 71
Ad interim payments under section 33of the Bihar Land Reforms Act, 1950 71
Discount on Stamps 71
Public Debt 72
Payment to the Reserve Bank 72
Commissions and Committees 72
Inter-departmental transfers 73
Section VIII Rules Applicable to Particular Departments 73
Sub Section I - Public Works Department 73
• Drawings from Treasury 73
 • Cheques 73
• Subordinate officers 74
• Pass Book 74
• Monthly Settlement 75
• Return of Form supplied 75
• Supplemental 75
Sub section II - Forest Department 75
• Introductory 75
• Forest Department Establishment 76
• Sub section III - Secretary to the Governor 77
Chapter 5 - Loans and Advances 78
Section I General 78
Introductory 78
Mode of Drawing and Repayment 78
Section II Special Rules applicable to different classes of loans and advances 78
Loans to Municipalities, Local Bodies etc. 78
Revenue Advances 79
Departmental Advances 80
Advances under special Laws 81
Advances to Government Servants on personal account 81
Other loans and advances 81
Chapter 6 - Deposits 82
Section I Introductory 82
Section II General Rules and Limitations 82
Section III Revenue Deposits 83
Receipts 83
Repayments 84
Lapsed Deposit 85
Section IV Court deposits 86
Receipts and Repayments 86
Agreement with the Treasury 86
Section V Personal Deposits 87
Receipts and Repayments 88
Section VI Deposits for works done on behalf of Individuals and Public Bodies 89
Section VII Deposits for Fees for work done 89
Section VIII Deposits under the Workmen's Compensation Act 90
Section IX Special rules for deposits of local funds 91
Receipts and Payments 91
Reconciliation of Balances 92
Miscellaneous Deposit for Service for Local Fund 92
Special Rules applicable to particular Local Funds 92
District Board Funds 92
Transfer of cess collection to the District fund 93
Cess memorandum 93
Municipal funds 93
Plus and Minus Memoranda 94
Section X Other deposits accounts 94
Section XI Provident and other funds 94
Recoveries of subscriptions 94
Withdrawals 95
Chapter 7 - Miscellaneous Provisions 97
Inter Government Transactions 97
Computerised Treasuries 98
Security of Strong Rooms 98
Custody of padlocks and keys of Strong Rooms 98
General 99
Custody of Keys 99
Supplementary Provisions 99
 GOVT OF BIHAR
FINANCE DEPARTMENT

NOTIFICATION

In exercise of the power conferred under Article 283(2) of the

Constitution of India, the Governor of Bihar is pleased to make Bihar
Treasury Code, 2011 in place of Bihar Treasury Code, 1937.

Section I

1. Short Title and Commencement

(i) These rules may be called the "Bihar Treasury Code, 2011"
(ii) It shall extend to the whole of the State of Bihar.
(iii) It shall come into force with immediate effect. (To be notified in
Gazette)

Section II - Definitions

2. In these rules, unless there is anything repugnant in the subject or

context:
(a) ‘Accountant General’ means the head of office subordinate to
Comptroller and Auditor General of India who audits or compiles the
accounts of the State Government, and performs such other
functions as are assigned to him by the State Government;
(b) ‘Appendix’ means an appendix annexed to these rules;
(c) ‘Bank’ means the Reserve Bank of India, any branch or agency of
the Reserve Bank of India and includes any branch of the State
Bank of India or any other designated Bank acting as the agent of
the Reserve Bank of India;
(d) 'Bill' is statement of claims against the Government containing the
nature and amount of the claim either in gross or by items and
includes such a statement presented in the form of a simple receipt
or advance stamped receipt;
(e) ‘Collector’ means the Chief officer in charge of the revenue
administration of a district and in overall charge of treasuries within
the district;
(f) ‘Consolidated Fund ’ means the Consolidated Fund of the State as
referred to in clause (1) of article 266 of the Constitution of India;
(g) ‘Contingency Fund ’ means the Contingency Fund of the State as
referred to in clause (2) of article 267 of the Constitution of India;
(h) 'Deposit Administrator' means an officer who draws money by way
of cheques/ bills from a deposit account placed in his charge;

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 (i) 'Drawing Officer' means an officer of the government who is
authorized to draw bills for payment;
(j) 'Drawing and Disbursing Officer' means an officer of the
government authorized to draw money from government account
and disburse it;
(k) ‘Finance Department’ means the Finance Department of the State
Government;
(l) ‘Commissioner (Accounts and Treasury Administration)’ means an
officer of the Finance Department who performs such functions as
are prescribed under these Rules;
(m) ‘Government Account’ means the Consolidated Fund, Contingency
Fund and Public Account of the State Government;
(n) 'Pension Disbursing Authority' means the Treasury Officer or the
Bank which disburses the pensions;
(o) ‘Public Account’ means the Public Account of the State as referred
to in clause (2) of article 266 of the Constitution of India;
(p) ‘State’ means the State of Bihar and ‘State Government’ means
‘Government of Bihar’;
(q) ‘Treasury’ means any Treasury of the State Government notified as
such by the Finance Department. Treasury includes the Sub
Treasury, which also renders the account directly to the Accountant
General;
(r) ‘Treasury Officer’ means any officer appointed by the Finance
Department to perform such functions as mentioned in these rules
and includes the Assistant Treasury Officer as well as Sub Treasury
Officer so appointed;
(s) 'Voucher' means a bill or a cheque when it is duly receipted and
stamped "paid";
(t) ‘Withdrawal’ refers to the withdrawal of funds from Government
Account, for disbursements of or on behalf of the State.
(u) ‘Works Department’ includes Road Construction, Building
Construction, Rural Works, Public Health Engineering, Water
Resources (including Minor Water Resources), Environment & Forest
Department or any other department of the State Government so
specified.

Section III - Location of moneys standing in the

government account

3. Save as provided in Rule 33 below moneys standing in the Government

Account of the State must be held in the custody of the Bank. Money
deposited in the Bank shall be considered as one general fund held in
the books of the Bank on behalf of the State. The Bank is responsible
for the safe custody of Government money deposited in the Bank.

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4. The deposit of such moneys in the Bank shall be governed by the
terms of the agreement made between the Governor of the State and
the Bank under Section 21 of the Reserve Bank of India Act, 1934 (Act
II of 1934). A copy of the agreement is reproduced in Appendix 1.

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Chapter 2 -
General Organisation and Working of Treasuries

Section I - General Organisation

Management
5. Unless the Government otherwise directs in any special case,
there shall be a Treasury in every district. A list of treasuries in
Bihar is given in Appendix 2. The Government may, following
the prescribed procedure, establish additional treasuries in a
district to cater to the demands of government business.
6. The Treasury shall be under the general charge of the Collector
who shall entrust the immediate executive control to a Treasury
Officer subordinate to him, but shall not divest himself of
administrative control. The Collector shall be responsible for the
proper observance of the procedure prescribed by or under
these rules and for the punctual submission of all returns by the
Treasury to the Government, the Accountant General and the
Reserve Bank of India.

7. (a) Notice of the hours at which the Treasury opens and closes for
receipts and payments of money shall be posted conspicuously
in the office.
(b) Bank shall be kept open for the transaction of Treasury
business on a recognized holiday or after working hours on any
day, if so required by the Collector. (see paragraph 10 of
Appendix 1).
8. The Collector shall bring to notice of the Accountant General,
Finance Department and other authorities concerned, any loss of
stamps or other valuables from the Treasury even when such
loss has been made good by the person responsible for it. Such
notice shall be supplemented as soon as possible by a detailed
report after personal investigation into the case.
When irregularity of any kind is brought to his notice by the
Accountant General, the Collector shall submit a detailed report
to the Government and should not merely pass on the
explanation of a subordinate.
9. (a) The Collector shall satisfy himself by periodical
examination, at least once a year, that stamps, securities and
cheques are kept under joint lock and key, and that they
correspond to their book balance.
(b) The Collector shall satisfy himself at least once in every
quarter that deposit registers are kept according to prescribed
rules and all necessary entries are made and initialed without
fail at the time of transaction by the Treasury Officer.
10. The Collector shall, when assuming or making over charge of a
district, see that the stock of stamps, valuables, etc. is

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 thoroughly verified, and that the certificate of taking over
charge, in which the stock of the stamps and valuables should
be shown, is dispatched without fail to the Chief Secretary, the
Accountant General and the General Administration, Finance
and Registration Departments of the Government on the same
day that the transfer of charge takes place. The certificate of
transfer of charge of the Collector should be given in BTC Form
1.
11. The Monthly Accounts and other returns to the Accountant
General shall be jointly signed by the Treasury Officer and
Collector.

Treasury Officer
12. The appointment of Treasury Officers is governed by the
following instructions:
(a) An officer who has not passed his departmental examination
should not be placed in charge of a Treasury otherwise than for
the purposes of training.
(b) Officers of the Indian Administrative Service, Bihar Finance
Service, Bihar Accounts Service and Bihar Adminstrative Service,
who have been in service for less than two years should not
ordinarily be placed in charge of a Treasury.
(c) Frequent changes in the charge of Treasury should be
avoided as far as possible.
13. The Treasury Officer is responsible to the Collector for the
working of the Treasury, for keeping the accounts of the
Treasury strictly in accordance with the directions contained in
the Accounting Rules for Treasuries, 1992 and for the accuracy
of all initial records and vouchers and for regularity of all
transactions taking place at the Treasury.
14. A list of matters of treasury procedure which require personal
attention of the Treasury Officer under these Rules are given in
Appendix-3.

Section II- Treasury Accounts and Returns

Accountant
15. The accountant is responsible for keeping complete records of
all transactions of the Treasury and for the compilation of
prescribed accounts and returns strictly in accordance with the
directions and orders in force. He is also required to bring all
cases of irregularity to the notice of the Treasury Officer.
16. A complete record of cash and book transactions relating to the
Treasury will be kept in the accountant's cash book. Every
amount received or paid as well as all adjustments by transfer
should be entered in the cash book or in some register

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 subsidiary to the cash book in accordance with the directions
contained in the Accounting Rules for Treasuries 1992. The daily
total from each subsidiary register should pass into the cash
book.
17. The Treasury Officer shall not permit any erasures or
overwriting in the cash book and other registers of initial record.
He shall verify and initial every correction made therein. Where
any account or schedule has overwriting or erasures, he shall
satisfy himself of the correctness of the figure and put his
initials.

Daily Accounts and Returns from the Bank

18. The accounts and returns to be rendered by the Bank to the
Treasury Officer in respect of transactions of the State
Government will consist of:
(a) A daily account of receipts and payments in BTC Form 2
together with connected challans and vouchers;
(b) A pass book or the register of receipts and payments to be
duly forwarded to and returned by the Treasury Officer.
19. The accounts and returns mentioned in the Rule above shall be
sent to Treasury in a locked box, one key of which shall be
available with the Treasury Officer and the other with the Bank
Manager.
20. The daily account shall be prepared by the Bank Manager. He
shall after satisfying himself as to its accuracy, forward it to the
Treasury Officer, with the register of daily receipts and
payments and with all the supporting challans and vouchers at
the close of the day.
(a) The daily account will show only the net amount of a bill
paid after deduction (and not the gross amount).
(b) The register of daily receipts and payments will contain five
columns for (1) the date, (2) the total receipts for the day, (3)
the total payments of the day, (4) the initials of the Bank
Manager, as the case may be, and (5) the initials of the
Treasury Officer. It will be written up and forwarded with the
daily account to the Treasury, the entries being certified by the
initials of the Bank Manager in the 4th column. The Treasury
Officer shall check the receipts and disbursements columns of
the daily account, agree their totals with the figures entered in
the register and examine the vouchers, and after initialing the
5th column of the register in token of his verification, shall
return the register to the Bank Manager the same day or, as
soon as possible, on the following day.
(c) The Bank shall ensure that vouchers sent to the Treasury are
conspicuously stamped with the word ‘Paid’ and challans with
the word ‘Received’.

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 Closing for the Day
21. Subject to the directions contained in this behalf in the
Accounting Rules for Treasuries, 1992, the process of closing
accounts for the day shall be as follows:
(a) When the daily account with the challans and vouchers is
received from the Bank, the account shall first be examined
against the challans and vouchers which support it. Then the
challans and vouchers shall be marked off in the Register of
Challans and Register of Payment Orders, and the date of
discharge shall be noted against the entries in those registers.
Payment orders and challans which are yet to be settled at the
Bank shall be indicated by drawing a plus and minus
memorandum for each day with details of previous day's
opening balance of pending payment orders/challans, current
day's bills/cheques and challans sent to the Bank, list of items
cleared by the Bank and closing balance of pending items of
payment orders/challans. Each item of receipt or payment will
then be posted from the daily account, with its challans and
vouchers, into the relevant subsidiary register.
(b) The net difference between the total receipts and total
payments shall be posted in the Register of Reserve Bank
Deposits. This Register shall have three columns to show (1) the
date and (2) the net payments, or (3) the net receipts of the
day, and there will be only one entry in column (2) or (3), as the
case may be, against each date. At the close of the month the
difference between the totals of columns (2) and (3) of the
Register of Reserve Bank Deposits shall be carried into the Cash
Account.
(c) The daily total of each subsidiary register will be entered in
the appropriate part of the cash book, which shall then be
totaled, and the balance worked out. The correctness of the
totals shall be tested by a comparison of the totals of receipts
and payments shown in the daily scroll rendered by the Bank.
Treasury officer shall sign the Treasury cash book and the Bank
pass book with date if a) the totals worked out in the Treasury
cash book and Bank scroll agree and b) the net receipt or
payment amount shown in the Register of Reserve Bank
Deposits agrees with the net amount shown in the Bank scroll.
22. The following are some important points for verification by the
Treasury Officer:
(a) Compare each entry of payment in a register with the
payment order, ticking off each voucher;
(b) Examine at least two of the totaling on each side, marking
the totals as "Examined".
(c) See that the totaling is correctly carried from the subsidiary
register to the cash book, initialing the totals as he thus
compares them.

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 (d) This must be done, in the case of receipt registers, even
when the total for the day is blank, but it is not necessary to
initial blank payment registers.
(e) Verify the totaling of the cash book or get it done by
some principal subordinate officer, other than the
accountant, who should initial it as correct;
(f) See twice every week that all vouchers and challans are
properly arranged.

Closing for the month

23. The monthly accounts shall be closed without fail on the last day
of each month in accordance with the provisions contained in
Accounting Rules for Treasuries, 1992.1 24.(a) The Treasury
Officer shall check each entry in the Cash Account in case of
receipts and in the List of Payments in case of payments with
the corresponding totals in the cash book and see that the
totals of all subsidiary registers have been correctly carried into
the cash book.
(b) He should also check that the transactions relating to
Reserve Bank Deposits have been entered appropriately into
the Cash Account or in the List of Payments accordingly, as the
difference represents net drawings from or net payments into
the Reserve Bank during the month. The amount of Reserve
Bank Deposit shown in the monthly accounts shall agree with
the net amount of the date wise Monthly Statement submitted
by the Bank.

Monthly Accounts and Returns

25. A complete list of Treasury accounts and returns to be rendered
on different prescribed dates to the Accountant General and
other authorities shall be kept at each Treasury. A list of
accounts and returns to be submitted by the Treasury Officer is
given in Appendix 4. The accounts and returns shall be written
up in accordance with the directions contained in the Accounting
Rules for Treasuries 1992 and such orders and instructions as
may be issued by the Accountant General.
26. Vouchers, challans and schedules relating to the List of Payments
and Cash Account shall be numbered consecutively in a separate
monthly series and kept under lock and key in the order of
payments till they are dispatched. Before dispatch, the Treasury
Officer shall, by inspection satisfy himself that the required
vouchers are all attached. He may periodically during the month
see that all vouchers are present and in proper order.

1
Accounting Rules for Treasuries 1992, issued by Controller General of Accounts, the
Department of Expenditure, Government of India.

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 Section III-Treasury Inspection

By Collector
27. Every Collector should make a systematic inspection of his
Treasury at least once a year. Collectors should, as far as
possible, avoid inspecting their treasuries on the first or the last
day of the month or on any other day when the Treasury is
unusually busy. The questionnaire for inspection of treasuries is
given in Appendix 5.

By the Accountant General

28. Treasuries are periodically inspected by the Accountant General
in accordance with the Audit Manual, a copy of which is sent to
the Collector.
Section IV- Safe custody of valuables

Deposit of Cash Chest and Valuables in the Treasury

29. Cash chest or sealed bags containing valuables belonging to
other departments may be lodged in the Treasury for safe
custody under the orders of the Collector. A register of
valuables may be maintained in the department and once in a
year the departmental officer shall examine the contents of the
cash chest and sealed bags, and certify their correctness in the
register and return under fresh seal to the Treasury Officer’s
custody. The departmental officer shall be responsible for the
contents of the cash chests and sealed bags deposited in the
Treasury.
30. The following may be received in the Treasury for safe custody.
The value of such articles must not be brought into the accounts
of the Treasury:
(a) Sealed covers containing the duplicate keys of cash chests
of other departments with the previous approval of Collector in
each case;
(b) Under the orders of Collector other sealed boxes and
packets containing bullion, jewellery and other valuables coming
into the hands of a government servant in his official capacity;
(c) Promissory notes or bonds deposited with a government
servant as security for the due performance of official duties
may be received in the Treasury for safe custody; and
(d) The duplicate keys of a nearby Treasury.
31. The following rules shall be observed by the Treasury Officer
in the receipt, custody and delivery of valuables deposited for
safe custody:

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(a) Only sealed cash chests and packets containing valuables
shall be received for safe custody. They should be accompanied
with a memorandum from the government servant sending them,
giving a list of the property contained in the bag or packet and a
statement of its actual or estimated value.
(b) The sealed packet or bag must have a label attached to it
containing the specimen of the seal (which should be attested
by Treasury Officer and the depositor) used on the packet or
bag.
(c) The Treasury Officer shall carefully examine the chests or
packets to see if the seals are intact. He will also satisfy himself
that the seal on the packet or bag exactly tallies with the
attested specimen on the label attached to it.
(d) Thereafter the Treasury Officer will record receipt of the
chest or packet or bag in a bound register in printed BTC Form
3. This register, the pages of which will have machine numbers,
shall be kept in the Treasury.
(e) The number assigned to the chest or packet according to the
entry in the register will be noted on it and a receipt given. After
having signed the receipt, the Treasury Officer will hand it over
to the officer presenting the packet/bag and will keep the
memorandum of contents presented by the said officer attached
with the counterfoil of the receipt so granted. The chests or
packet/bag will then be kept under double lock in the same way
as cash and it should not be returned without a written order
from the government servant on whose authority it was
received. The Treasury Officer shall insist upon the return of the
original receipt granted by him before the return of each chest
and valuables out of safe custody.
(f) The Treasury Officer shall periodically verify and in any case
at periods not less than six months, the presence of sealed
packets and shall satisfy himself that the seals are in tact. He
shall also verify its presence whenever there is a change in the
charge of the Treasury. In the latter case, outgoing and
incoming Treasury Officers shall personally hand over and take
charge of the sealed packets and sign the register mentioned in
clause (d) to this effect.

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Chapter 3 -
Receipt of Money into Government Account

Section I General Rules

32. The following shall without undue delay be paid in full into the
Bank and shall be included in the Government Account:
(i) all moneys received by or tendered on account of revenues of
the State,
(ii) loans raised by the Government;
(iii) all moneys received by the Government in repayment of
loans; and
(iv) all moneys received for deposit in the custody of the
Government.
Moneys received as above shall not be appropriated to meet
departmental expenditure, or otherwise kept out of the
Government Account.
33. Notwithstanding anything contained Rule 32 above, direct
appropriations of departmental receipts for departmental
expenditure is authorized in the following cases:
(a) To meet expenditure in connection with the service of
summons, for diet-money of witnesses and other similar
purposes in civil, revenue and criminal cases.
(b) To defray legal expenses incurred by government servants
appointed as Notaries Public under Act XXVI of 1881 in
discharge of their duties from the fees received by them.
(c) In the case of cash receipts utilized in accordance with
departmental regulations by Public Works Department to
defray expenditure on current works and for refund of
deposits and revenues;
(d) In case of cash found on the person of a prisoner at
the time of their admission to jail, and used for the
repayment of similar sums due to other prisoners on their
release by jail superintendents under departmental
regulations; and
(e) In case of cash received by the Forest Department and
utilized in meeting immediate local expenditure.
34. A Drawing Officer shall not, except with the special permission of
the Finance Department, deposit in a bank account moneys
withdrawn from the Government Account under the provisions of
Chapter 4 of these rules.
Provided that with the permission of the Governor, his Private or
Military Secretary may open an account in a Bank for the deposit
of funds under the personal control of the Governor.

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 Note: The personal claims of government servants like pay,
allowances, medical reimbursements, loans etc. should be paid to
them through the means as may be prescribed.

Cheques tendered in payment of government dues

35. (a) Cheques or drafts on local Banks may be accepted in
payment of Government dues or in settlement of other
transactions with the Government, if the cheques have been
crossed by the drawer. Until, however, a cheque has been
cleared, the Government cannot admit that payment has been
received and consequently final receipt shall not be granted
when such a cheque is tendered. A receipt for the actual cheque
only may be given in the first instance, but if a person making
payment in this manner so desires a formal payment receipt
shall be sent to his address after the cheque has been cleared.
Collection charges of the Bank, if any will be recovered by or
under instructions of the Banks from the party presenting the
cheque.
(b) The Reserve Bank and the State Bank of India reserve to
themselves the right to refuse to accept cheques collection of
which, in their opinion, cannot reasonably be undertaken and
which they would not accept on behalf of their own constituents.
(c) In the event of such a cheque being dishonored by the
Bank on presentation, the fact shall be reported at once to the
tenderer with a demand for payment in cash; but the
Government cannot accept any liability for loss or damage
which may possibly occur as a result of the delay in intimating
that the cheque has been dishonored.
(d) When a cheque is dishonored the accompanying challan will
be destroyed by the Bank and only the dishonored cheque will be
returned to the presenter. The preliminary acknowledgement of
the receipt of the cheque or the paper token shall be taken back
from him.
(e) When government dues payable by certain fixed dates are
paid by cheque, the person making payment in this manner
must ensure that his cheque reaches the Treasury at the latest
on the working day preceding the date on which the payment is
due. Cheques received on the last date of payment of
government dues are liable to be refused at the discretion of the
officer to whom they are tendered and those received later may
not be accepted.
36. When the cheque or draft is honored on presentation, payment
shall be deemed to have been made:
i. If the cheque is handed over to the Bank or to a
government servant authorized to receive money on behalf
of the Government, on the date on which it is so handed
over;

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 ii. If it is sent by post, in pursuance of an instruction to make
payment by post on the date on which the cover containing
it is posted;
iii. Provided that where a cheque is marked as not payable
before a certain date, the payment shall not be deemed to
have been made until the date on which it becomes payable;
iv. Provisions of Rule 36 (ii) above shall apply mutatis mutandis
to payments made to Government by postal money order or
by any other recognized mode of remitting money by post.
37. Special rules for the acceptance of cheques, bank pay orders
and bank credit challans from public by departments may be
prescribed in their respective departmental regulations in
consultation with the Finance Department.

Issue of duplicates or copies of receipts

38. No duplicate or copies of receipt issued for money received shall
be given by any Treasury officer or any other Government
official on the ground that originals have been lost.
However, if necessity arises, a certificate may be given that on
a specified day a certain sum on a certain account was
received from a certain person. Such a certificate shall be
issued on an application made by the depositor stating the loss
of the original challan and giving his full address and particulars
of the deposit.
Section II- Procedure for paying money into the
Government Account

Payment of money
39. Payment may be made into the Government Account by cash,
cheques, bank pay orders or by bank credit challans.
40. Whenever under the provisions of Rule 33 above, money received
on account of the revenues of the State instead of being paid
into the Bank are utilized to meet departmental expenditure,
the gross receipts and the payments made there from shall be
recorded in the Government Account. If the receipts are in
excess of expenditure made, the excess shall be remitted to
the Bank through challan.
41. A government servant remitting a cheque to the Bank for
transfer credit in the Government Account must endorse the
words ‘Received payment by transfer credit to (head of
account)’ on the back of the cheque and the amount shall be
transfer credited through accompanying challan in triplicate. The
government servant who fails to take this precaution shall be
held primarily responsible for the loss, if by any chance such a
cheque is paid in cash.

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 Memorandum of challans
42. Any person paying money into the Bank shall present with it a
challan in BTC Form 4 showing distinctly the nature of the
payment, the person or the government servant on whose
account it is made, and proper account classification. Separate
challans shall be used for money-creditable to different heads of
accounts.
43. Challans shall generally be presented in triplicate. Save where
any other arrangement has been authorized by Government
for the supply of challan forms, printed forms of challans, which
may be bilingual, shall be supplied by the Treasury Officer free of
charge.

Procedure at the Treasury for payment into Government

account
44. At the Treasury, the details of the challan presented, after
scrutiny, are entered in the register of challans issued. If the
challan is in order in all respects, the Treasury Officer shall
enface it with an order to the Bank to receive the money and to
grant a receipt.
Provided that when money is paid by a private person into the
Bank located in the same place as the departmental officer
concerned, the challans may, before presentation to the Treasury,
be signed by the departmental officer concerned.
45. (a) The following departments shall maintain register of challans
issued relating to their credits.
(i) Land Revenue (ii) Khas Mahal (iii) Commercial Taxes (iv)
Transport (v) Stamps (vi) Registration (vii) State Excise (vi)
Civil and Criminal Courts.
Provide that the Finance Department may, by notification in the
official gazette, extend such practice to other departments as
well.
(b) It shall be the duty of head of office in such departments to
ensure there is no loss of government revenue. If the challan is
in order in all respects, the departmental officer shall enface it
with an order to the Bank to receive the money and to grant a
receipt. The receipt records including register of challans issued
should be audited periodically by the Accountant General as well
as the Finance (Audit) Department.
46. Challans for sums of Rs. 1,00,000 and above must be enfaced
by the Treasury Officer, but those for sums less than Rs.
1,00,000 may be enfaced by the Treasury Accountant. In cases
where challan is enfaced by the department concerned, the
above procedure shall apply to the departmental accountant
and departmental officer respectively.
47. The amount shall be written both in figures and words in the
original and also in all copies of the challan. The person

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 authorized to receive the money at the Bank shall affix the seal
and full signature in the original challan. It would, however,
suffice to initial other copies of the challan.
48. The acknowledgment of the Bank will be given on the original
challan or on such other copy as may be specially marked for
the purpose, the other two copies being retained by the Bank to
be forwarded to the Treasury with the bank’s daily account, the
duplicate being forwarded by the Treasury to the departmental
officer concerned and the triplicate being retained for onward
transmission to the Accountant General along with the monthly
accounts.
49. e-Challans: The Finance Department may, by notification in the
official gazette, prescribe the procedure as well forms to be used
for e-Challans and may issue other supplementary instructions
as may be necessary to encourage such practice.

Section III-Special rules for particular Departments

Public Works Department

50. Moneys received by the Public Works Department shall be paid
as soon as possible to the nearest Bank for credit as Public
Works remittances through the Treasury Officer.
51. Recoveries on account of rent of public buildings borne in the
books of Public Works Department including rents of electric
installation, water supply and other special services deducted
from pay bills of government servants should be credited as
receipts of Public Works Department.
52. Public Works Remittances shall be made in BTC Form 5
accompanied by cash/cheques and the challan shall be duly
receipted by the Bank. This rule also applies to amounts paid at
the instance of the Public Works Department by municipalities or
other local/public bodies to meet the cost of works to be carried
out by the Public Works Department. In this case, the
accompanying challan should state clearly the name of the
Works Division to which the amount is creditable and the work
to which it relates.
Note: For each work division there should be a separate challan.
53. The Treasury Officer shall furnish to the Divisional
Officer/Engineer concerned a consolidated Treasury Receipt in
BTC Form 6 duly filled in with all information on the remittances
accounted for in the Treasury for the division during the month
for verification by the Divisional Officer/ Engineer.

Forest Department
54. Moneys received by the officers of Forest Department shall be
paid as soon as possible to the nearest Bank for credit as Forest

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 Remittances through the Treasury Officer with the BTC Form 5
duly filled in.
55. Earnest money deposits tendered by contractors or purchasers
of forest produce should be credited to the head ‘Revenue
Deposits’ and not to ‘Forest Remittances’. Refunds of these
deposits will be regulated by the rules prescribed for the
Revenue Deposits in the relevant chapter below.
56. If a Forest Officer uses cash receipts temporarily for current
expenditure under the provisions of Rule 33 above, he must,
before the end of the month, send to the Treasury Officer a
cheque for the amounts thus utilised, drawn in his own favour
and endorsed with the words ‘Received payment by transfer
credit to the Forest Department’. The amounts remitted by
cheques shall be shown separately in challans or remittance
notes.
57. A consolidated receipt in BTC Form 7 for the Forest Remittances
received and credited during the month shall be furnished by the
Treasury Officer on the first day of the ensuing month to each of
the Forest Officers dealing with the Treasury.

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CHAPTER 4
Withdrawal of Money from Government Account

Section 1- General principles

58. Unless the Finance Department otherwise directs in any case,

moneys may not be withdrawn from Government Account
without the written permission of the Treasury Officer. The
Accountant General may also permit withdrawal for any purpose
consistent with these rules.
59. Subject as herein after provided in this section a Treasury
Officer may permit withdrawal from the Bank for all or any of
the following purposes:
(i) To pay sum due from the Government to the Drawing
Officer.
(ii) To provide the Drawing Officer with funds to the meet
claims likely to be presented against the Government in the
immediate future by
(a) other government servants;
(b) private parties.
(iii) To enable the Drawing Officer to supply funds to another
government servant from which to meet similar claims.
(iv) To pay direct from the Bank sums due by Government to a
private party.
(iv) In the case of an officer or authority empowered to make
investments of money standing in the Government Account
for the purpose of the investment.
60. Except as provided in Rule 69 below, a Treasury Officer shall not
permit withdrawal for any purpose unless the claim for
withdrawal is presented by such person, in such form, and
subject to such checks as are prescribed by these Rules or the
orders of the Finance Department for the time being in force.
The procedure so prescribed shall, among other matters, contain
provisions to ensure that:
(i) any person having a claim against government shall
present the bill at the Treasury duly receipted and
stamped as necessary;
(ii) unless otherwise specially provided no such claim shall be
paid unless it is first submitted to and the payment
directed by the Treasury Officer;
(iii) all bills and vouchers which are enfaced by the Treasury
Officer for payment at the Bank shall indicate the
complete head of account to which the payment is to be
debited, how the amount of the payment is to be
allocated between government servants or departments;

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 (iv) all such claims sent to a Treasury shall be presented
through the Drawing and Disbursing Officer or through a
Government officer authorized specifically to countersign
the claim on the basis of an express delegation or on the
basis of a specific Government order issued for this
purpose.
61. The authority of the Treasury Officer is strictly limited to making
of payments authorized by or under these rules. If a demand of
any kind is presented at the Treasury for a payment which is not
authorized by or under these rules, or is not covered by a
special order received from the Accountant General, the
Treasury Officer shall decline payment for want of authority. He
has no authority to act under an order of Government
sanctioning a payment, unless the order is an express order to
him through the Finance Department to make such payment.
62. The bills of gazetted and non-gazetted staff of the existing
temporary establishment shall be honoured by the Treasury
Officer beyond the sanctioned term for such temporary period of
six months only, provided that the bills are accompanied by a
certificate duly signed by the Drawing Officer to the effect that:
a. the post of temporary establishment in respect of which pay
and allowance are drawn in the bill was sanctioned up to
(date) vide (no and date of sanction etc should be specified);
b. the sanction for the extension of period has already been
applied for and the claim is otherwise in order.
63. A Treasury Officer shall not honour a claim which he considers to
be disputable. He shall refer it to the Finance Department or the
Accountant General as the case may be.
64. A payment shall, unless Government by general or special order
otherwise directs, be made in the district in which the claim
arises.
Explanation: The leave salary of a government servant may be
paid only in the district in which his pay could be drawn if he
was on duty.
Provided further that Pension payable in India may be paid in
any district of the State.
65. No withdrawal shall be permitted in order to meet the pay, leave
salary or allowances of a gazetted government servant until the
Finance Department or its designated agency has intimated to
the Drawing and Disbursing Officer the rate at which the
payment shall be made.
66. No withdrawal shall be permitted on a claim for the first of any
series of payments of pay or allowances to a government
servant other than a person newly appointed to government
service, unless the claim is supported by a last pay certificate in
such form as may be prescribed by the Finance Department.

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67. The Treasury Officer shall be responsible for satisfying the
Accountant General that the claim against which the Treasury
Officer has permitted withdrawal is valid and that the payee has
actually received the sum withdrawn.
68. The Treasury Officer shall obtain sufficient information as to the
nature of every payment he is making and shall not accept a
claim which does not formally present that information unless
there are valid reasons, which he shall record in writing for
omitting to require it.
69. A Collector may in circumstances of emergency, to prevent loss
of life and property caused by natural calamities such as floods,
cyclones, earthquakes, epidemic diseases, or riots and
disturbances, by an order in writing authorize and require a
Treasury Officer to make payment, not being a payment of
pension, without complying with the provisions of these rules
subject to the condition that the total amount drawn by a
Collector under this rule in respect of his whole district does not
in any case exceed rupees one crore in one financial year. In
such a case the Collector shall at once forward a copy of his
order and a statement of the circumstances requiring it to the
Finance Department; and the Treasury Officer shall at once
report the payment to the Accountant General. To ensure that
the limit of rupees one crore prescribed above is not exceeded in
any case, the following certificate will be given and duly signed
by the Collector on the body of each bill drawn under the powers
conferred upon him by this rule - 'Certified that the total amount
including the amount of the present bill ordered and drawn
under Rule 69 of the Bihar Treasury Code for the whole district
during the current financial year does not exceed rupees one
crore'.
70. Every government servant who is authorized to draw cheques or
sign or countersign bills payable at a Treasury shall send a
specimen of his signature to the Treasury Office through some
superior or other officer whose specimen signature is already
with the Treasury. When such a government servant makes over
charge of his office to another, he shall likewise send a specimen
of the signature of the relieving government servant to the
Treasury Officer concerned. The procedure prescribed in this rule
shall be observed mutatis mutandis by all government servants
who are authorized to draw upon the Bank.

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 Section 2 - General rules.

Sub-section I- Claims for withdrawal

Mode of withdrawal
71. Save as otherwise provided in these rules, money may not be
withdrawn from the Government Account except by
presentation of bills to the Treasury.
72. Travelling allowance bills will be subject to the
countersignature of the controlling authority as prescribed under
the Bihar Travelling Allowance Rules.
73. As regards other classes of bills, e.g. refunds, loans, advance
etc. they should be drawn by the DDO with reference to the
orders of competent authority sanctioning the same.
74. (a) For purposes of a travelling allowance claim, which had
accrued when an officer was holding a post in which he was his
own Controlling Officer, he may be treated to be his own
Controlling Officer even after his transfer to a post in which he
may not be his own Controlling Officer. The deciding factor in
such cases should be the period to which the claim relates and
the status of the government servant during the period.
(b) In the case of travelling allowance claim preferred as per
the sub-rule above, the officer should obtain and attach to his
bill a letter from the previous office specifying the classification
and the allotment, which he should fill in accordingly in his own
bill, and send the budget slip to his previous office for the
purpose of entry in the departmental accounts and for control
over expenditure.

Presentation of claims
75. Save as hereinafter provided, all bills, including bills for ‘nil’
payments, or cheques, in payment of claims against the
Government shall be presented at the Treasury duly receipted
and stamped where necessary.
76. Bills passed for ‘nil amount’ are not sent to the Bank but shall be
included in the schedule of payments after allotting Treasury
Voucher number in each case.
77. Payment of claims of a person not in the government
employment for work done, service rendered, or articles
supplied, shall, unless there are express orders of the Finance
Department to the contrary, be made by the Drawing and
Disbursing Officer by submitting bills to the Treasury.
78. All bills for grants-in-aid, contribution to local bodies, religious,
charitable or educational institutions and other non-government
bodies or persons shall be presented for payment through the

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 department duly countersigned by the Drawing and Disbursing
Officer and an original copy of the sanction order must be
attached to the Bill (See Rule 271).

Delays in payments and arrear claims

79. All claims against Government should be presented promptly.
Delays in payment are opposed to all rules and objectionable,
and when not satisfactorily explained, delays should be brought to
the notice of the head of the department concerned.
80. Claims against Government not preferred within three years of
their becoming due shall not be paid by the Treasury Officer
without the authority of the Accountant General. This Rule,
however, does not apply to the following cases:
(i) Arrear of pension;
(ii) Arrear interest on Government securities; or
(iii) Any other arrear claims payment of which is
governed by special rules or orders of the
Government or orders of the court.
81. In respect of arrears claims, a certificate from the DDO to the
effect that the claim is in order, and has not been preferred and
paid earlier, shall be furnished.

General instructions regarding the preparation and form

of bills
82. The following instructions with regard to the preparation and
form of bills shall be observed.
(a) Printed forms of bills shall be made available in English and
Hindi.
(b) No manuscript, typed or cyclostyled copy of the printed
standard form prescribed for drawing up a particular type of bill
should be used.
(c) All bills must be signed in ink. The amount of each bill should,
as far as whole rupees are concerned, be written in words as well
as in figures. Transactions in government accounts involving
fractions of a rupee shall be rounded off to the nearest rupee;
fifty paisa and more rounded off to full rupee and amount less
than fifty paisa omitted, and the word ‘only’ shall be written
after the amount in words and care should be taken to leave no
space for interpolation.
(d)The column for writing particulars in a bill as also for
writing amounts of each item if left blank should invariably be
covered by an oblique line.
(e)All corrections and alterations in the total of a bill whether
shown in figures or in words should be attested by full signature
of the drawing officer with date individually for each such
correction and alteration.

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 (f)Erasures and overwriting in any bill are absolutely forbidden
and must be avoided; if a correction becomes necessary, the
incorrect entry should be cancelled neatly in red ink and the
correct entry inserted. Each such correction or alteration or
addition shall be authenticated by the drawing officer setting
his full signature with date against each.
(g)The full accounts classification as per the budget must be
recorded on each bill by the drawing officer. The classification
should also show whether the expenditure is voted or charged
and, as far as practicable, its allocation between departments or
Governments, where necessary.
(h)The memorandum of allotment in the travelling allowance
and contingent bills must be properly filled in.
(i)Charges against two or more major heads should not be
included in one bill.
(j)Orders sanctioning the expenditure should invariably be
quoted and attached to the bill. Original sanction order
accompanying the bill must be duly authenticated by the DDO.
(k)Dates of payment should be noted by the payees in their
acknowledgments in sub-vouchers, acquittance rolls, etc. In
case of illiteracy, the dates of actual payment should be noted
by disbursing officers on the documents under their initials,
either separately for each payment or by groups, as may be found
convenient.
(l)When the drawing officer requires payment to be made
through some other person or agency, he must specifically
endorse an order or furnish such authorization as may be
necessary to pay to that specified person or agency.
(m)Authority under which deductions are to be made, on account
of retrenchment or other orders for recovery, should be quoted.
(n)The DDO shall ensure that in respect of bills of personal claims
of Gazetted Officers the full name and the pay slip number is
indicated in the bills.
(o)The bills relating to expenditure out of Contingency Fund
shall be marked ‘Contingency Fund’ prominently in bold capital
letters by the Drawing and Disbursing Officer to enable the
Treasury Officer to separate schedules of payments pertaining to
the major head of account in respect charges met out of
advances from the Contingency Fund and exhibit them correctly
in the treasury accounts.

Signature and countersignature on bills

83. Unless the Finance Department has expressly authorised in case
of any office, no payment may be made on a bill or order
signed by an officer other than the authorised Drawing and
Disbursing Officer. The Drawing and Disbursing Officer for an
office, unless expressedly provided for in any departmental

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 regulation, shall be notified by the Finance Department under
intimation to the Accountant General and the Treasury.
84. The head of an office may authorise any gazetted government
servant serving under him to sign a bill or order for him,
communicating the name and the specimen signature of the
government servant to the Treasury. This will not, however,
relieve the head of the office, in any way, of his responsibility for
the accuracy of the bill or for the disposal of the money received
in payment.
85. Bills requiring prior countersignature shall not be accepted by a
Treasury unless such bills have been countersigned by the
controlling officer.
86. Bills which require authority from the Accountant General
before disbursement shall not be presented to the Treasury
without the necessary authority from the Accountant General. A
list showing kinds of bills requiring pre-audit by or previous
authority from the Accountant General is given in Appendix 6.

Duplicates and copies of bills etc.

87. (a) In case a bill passed by the Drawing Officer/Controlling
officer for presentation at a Treasury is lost either before
payment or before presentation at the Treasury, the Government
Officer who drew the original bill shall ascertain from the
Treasury that payment has not been made on it before he
issues a duplicate thereof.
(b)The duplicate copy, if issued, must bear distinctly on its
face the word 'duplicate' written in red ink. The fact that a
duplicate bill has been issued shall be immediately
communicated to the Treasury Officer with instructions to
refuse payment on the original bill if presented.
(c)The Treasury Officer shall after due verification from his
records, furnish a non-payment certificate on such duplicate bill
and also issue instructions to all concerned so that no payment
is made on its future presentation, if subsequently traced out.
Note: When any kind of bill is required to be prepared in
duplicate or triplicate, only one copy shall be signed or
countersigned in full and the other copy or copies may be only
initialed.

Stamps for receipts

88. Receipts for all sums exceeding Rs.5000 must be stamped
with revenue stamps under Section 3 read with item 53 of
Schedule 1 of the Indian Stamp Act (Act 11 of 1899) unless they
are exempt from stamp duty. A list of such exemptions is given
in Appendix 7. The limit of Rs.5000 up to which a receipt is not
required to be stamped should be applied to the net amount
payable on a bill and not the gross claim preferred therein.

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 Cheques
89. Save as expressly provided by these rules, no person is
authorised to draw on a treasury by means of cheques without a
special order of the Finance Department and before he has been
placed in account with that Treasury by the Accountant General.
Note: Forest and Public Works disbursers are authorised to
withdraw money by cheques.
90. (a) Subject as hereinafter provided in this rule, cheques shall be
drawn on forms in cheque book supplied by the Treasury to the
disbursing officers concerned.
(b) The Treasury Officer shall supply a cheque book only on
receipt of the printed requisition form which is inserted in each
book towards the end and never more than one cheque book on
a single requisition. The requisition must be signed by the officer
authorised to draw on the Treasury.
(c) Cheque books obtained from a particular Treasury shall not
be drawn on other treasuries.
(d) The drawing officer shall notify to the Treasury upon which
he draws, the number of each cheque book which he brings into
use from time to time and the number of cheque leaves it
contains.
(e) Cheque books shall on receipt be carefully examined by the
drawing officer, who should count the number of cheque
leaves contained in each and record certificate of count on the
fly-leaf.
(f) Each cheque book must be kept under lock and key in the
personal custody of the drawing officer who, when relieved, shall
take a receipt for the exact number of cheque leaves handed
over to the relieving officer.
(g) The loss of a cheque book or blank cheque shall be
notified promptly to the Treasury Officer with whom the
disbursing officer concerned has a drawing account.
(h) All cheques shall be signed in ink.
(i) All corrections and alterations in a cheque shall be attested
by the drawing officer/deposit administrator by his full and
dated signature.
(j)All cheques shall have written across them in words at right
angles to the type, “Under rupees (amount) only”, mentioning in
the blank a sum of rupee one in excess of the amount drawn
in the cheque. The amount shall be written in the manner
prescribed for bills in the Rules above and no abbreviations are
permissible.
(k)Cheques drawn in favour of government servants and
departments in settlement of Government dues shall be crossed
"A/c payee only, not negotiable".

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 (l)In the absence of a specific request to the contrary from the
payee, cheques drawn in favour of corporate bodies, firms or
private persons shall also be crossed. Subject to any instructions
received from the payee, a cheque shall be crossed “__& Co.",
with the addition of the words "Not negotiable" between the
crossing. Where the payee is believed to have a banking
account, further precautions shall be adopted where possible by
crossing the cheque specially (instead of the general crossing
"__& Co.") by quoting the name of the Bank through which
the payee will receive payment and by adding the words "A/c
payee only, not negotiable". This rule shall apply to all cases
where the use of crossed cheques is prescribed.
91. (a) Every cheque in favour of a government servant must be
made payable to order only; but when the payee is not in
government employment, the drawer may, at his request, make
the cheque payable to bearer.
Note: A cheque is payable to order, which is expressed to be so
payable or which is expressed to be payable to a particular
person and does not contain words prohibiting transfer or
indicating an intention that it shall not be transferable; and a
cheque is payable to bearer, which is expressed to be so
payable or on which the only or last endorsement is an
endorsement in blank.
(b) Endorsements on cheques either in favour of the public or
government servants should be accepted unless they are
illegible or are in a language unknown to the Treasury
Officer; a cheque should not be returned merely for
transliteration of the endorsement into Roman character.
(c) Ordinarily a cheque payable to order is not cashed by the
Treasury Officer unless it is receipted by the payee himself or
other person in whose favour it is regularly endorsed for
payment. In special cases, when the head of an office is unable
himself to receipt cheques payable to his order, owing to his
being absent on tour or for other reasons, and when he considers
that strict compliance with the ordinary rule would cause
inconvenience, he may specially authorise in writing a
subordinate gazetted government servant to endorse for him
cheques drawn in his favour by his official designation.
(d) When a government servant sends a cheque to a Treasury
not for cash payment, but for credit of its amount in the
Treasury accounts, he must before endorsing the same, add the
words "Received payment by transfer credit to”.
92. As a general rule, cheques need not be issued for petty amounts
less than Rs.1000 unless such payments cannot be made in
cash.
93. (a) Cheques shall be payable at any time within three months
after the month of issue. If the currency of a cheque should
expire owing to its not being presented at the Treasury within

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 the period specified above, it may be received back by the
drawer who should then cancel it and issue a new cheque in lieu
of it.
Exceptions—Cheques drawn on local funds remain current for
three months and may be re-validated up to twelve months from
the date of issue, after which they are treated as cancelled.
(b) When it is necessary to cancel a cheque, the cancellation
must be recorded on the counterfoil, and the cheque, if in the
drawer's possession shall be destroyed. If the cheque is not in the
drawer's possession he must promptly address the Treasury
Officer to stop payment of the cheque, and on ascertaining that
the payment has been stopped, shall make the necessary entry
in his accounts.
94. (a) If a drawing officer be informed that a cheque drawn by
him has been lost, he shall address the Treasury Officer drawn
on, forwarding for signature a certificate in the following form:
"Certified that cheque (no) dated (date) Rs (amount) reported
by (the drawing officer) to have been drawn by him on this
Treasury in favour of (payee's name) has not been paid, and
will not be paid if presented hereafter."
(b) If after search through the lists of cheques paid, the
Treasury Officer finds that the cheque was not cashed, he will
sign and return the certificate taking care to make a note of
the stoppage of the cheque in his records. A board showing
the particulars of stopped cheques should be hung up before
the dealing assistant concerned. If the original cheque be
presented afterwards, the Treasury Officer shall refuse payment
and return the cheque to the person presenting it after writing
across it "Payment Stopped"
(c) The drawing officer, on receipt of the certificate duly
signed by the Treasury Officer, shall enter in his account the
original cheque as cancelled and may issue another.
95. (a) While sending a cheque for payment to the Treasury
information in BTC Form 60 should be carefully filled in and
attached to the cheque along with copies of relevant documents
e.g. letters of credit/assignments, allotment/sanction orders etc.
(b)This form will be used for Treasury Accounting in the same
way as information contained in other bills is used in accordance
with the prescribed procedure.
(c) Any additional certificate/s that may be prescribed for the
Drawing and Disbursing Officer should also be entered on this
form itself.
Note: The cheque so drawn shall not be placed in suspense
account by the Treasury, but booked straightaway against the
relevant service head of account.

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 Letters of Credit/Assignments
96. Where, under the provisions of these rules, or under any
special order of the Government in force, a letter of credit or
assignment prescribed in BTC Form 8 or as prescribed in BTC
Form 58 in case of Public Works Department, is issued in favour
of a drawing officer, such letter of credit or assignment shall
specify the maximum amount up to which the officer credited
shall have authority to draw on a particular Treasury (on which
the letter of credit or assignment has been issued). Any letters
of credit or assignments issued on the Treasury shall also be
communicated to the Bank. The letter of credit system is detailed
in Appendix 8.
97. A drawing officer in whose favour a letter of credit or assignment
has been issued is not permitted to draw the whole amount
and place it in a separate drawing account at the Bank or in
his private account.
98. A letter of credit or assignment shall lapse at the close of the
financial year in which it is issued and a cheque drawn before,
but paid after the end of the year, shall be taken against the
letter of credit or the assignment of the year in which it was
drawn.

Other Orders of Payment

99. Subject to any distinct rule or order to the contrary, an order or
authority issued by an Accountant General of another State for
payments to be made at a Treasury should not be acted upon by
the Treasury Officer unless such order or authority is received
through the Accountant General of the State.

Endorsement on Cheques, Bills, etc.

100. All cheques, bills, etc. that can be presented at a Treasury for
payment, being non-negotiable instruments, can be endorsed
only once in favour of the specific party to whom the money is
to be paid:
Provided that—
(i) When the endorsement is made on a cheque or a bill in
favour of a banker, a second endorsement can be made by
the banker in favour of a messenger or an agent for
collection only;
(ii) In the case of a contingent bill, which has been endorsed in
favour of a firm of suppliers, the firm can re-endorse it to
its banker or to a messenger for collection only, and the
banker can on its turn endorse it to a messenger or an
agent for collection only. Thus in all, three endorsements
are permissible in such cases provided that of the three,
one is to the payee's banker and one is to a messenger or
agent for collection only; and

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 (iii) an agent may, notwithstanding anything contained in
clauses (i) and (ii) above, for the purpose of collecting the
cheque or bill, endorse it in favour of his messenger.
Explanation: ln this rule an agent means any Bank acting as a
collecting agency for and on behalf of the payee's banker.
Note: Cheques drawn directly on the Bank without the
intervention of the Treasury Officer are negotiable instruments
and are not subject to the provision of this rule.
101. Collection by banks of contingent bills endorsed by drawing
officers under the rule above should be accepted only from
scheduled banks. Such banks should also confirm the
endorsement of the payee in the form; "credited into the
accounts of (name)" mentioning in the blank space, the name of
the company, firm or individual who is the payee in respect of
that bill. The payee's endorsement should be in the form;
"Received payment. Please pay to (name) or on order",
mentioning in blank space the name of the Bank.
102. The Accountant General will supply to all Treasury Officers and
other disbursing officers within his audit circle as also other
Accountants-General, to whom he may directly issue authority
for payment, with an attested copy of the specimen signature
of all gazetted government servants serving under him, who are
authorised to sign payment orders on bills, or to issue letters of
authority for payments to be made at such treasuries or by
such disbursing officers or Accountants-General. Attested
copies of specimen signature of such gazetted government
servants serving under him as are authorised to sign payment
orders upon the Bank will also be supplied by Accountant
General to the Bank.

Revalidation, Cancellation and Lapse of Bank Drafts

103. (a) A Government Bank Draft outstanding for more than six
months from the date on which it was issued, shall be paid only
when it is got revalidated by the Treasury Officer after
obtaining necessary confirmation from the concerned Drawing
and Disbursing Officer.
(b) Cancellation, if any, of Government Bank Drafts shall
be done in the same manner by the Treasury Officer as
stated above and such drafts shall be deposited into the
receipt head of Government Account by order of the Treasury
Officer.
(c) Drafts which are not paid before the end of the second
account year, after that in which they are issued, shall be
treated as lapsed and such drafts shall be deposited into the
receipt head of Government Account by order of the Treasury
Officer.

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 Sub-section II - Payment of Claims at the Treasury

Introductory
104. All the bills preferred for payment shall be presented to the
Treasury through a Treasury Messenger Register in BTC Form 9
to be maintained by all drawing officers. All the bills shall be
prepared in duplicate. The original copy of the bills shall carry
signatures of drawing officers in all designated places and shall
not carry any other papers. The duplicate copy of the bill
carrying the same number shall be signed at only one place by
the drawing officer, to distinguish it from the original bill and
shall carry all sub-vouchers in original.
105. The instructions, which shall be observed by the Treasury
Officer, in the maintenance of the Treasury Messenger Register,
are given below:
i. The Treasury Officer shall supply the Treasury
Messenger’s Register to all the Drawing and Disbursing
Officers on indent.
ii. The Register shall be bound and the pages serially
numbered. The number of the register and number of
each page shall be printed.
iii. A certificate on the first and last page of each such
register shall be recorded by the Treasury Officer under
his seal and signature.
iv. The Treasury Seal must be prominently displayed on the
top portion of every page of the Register.
v. The photograph of the messenger should be affixed and
his signature attested on the first page of the register.
vi. The receipt, supply and accounting of Treasury
Messenger Register shall be watched through another
Register.
vii. Before bringing the register into use the drawing officer
shall certify at the end of the register the number of
pages it contains.

Treasury Messenger Register

106. (a) Columns 1 to 5 of this register (BTC Form 9) shall be filled in
the office of the drawing officer after the bills have been passed
by him. Bills under the same head of account should as far as
practicable, be entered in the same serial order. After the entries
in columns 1 to 5 have been made, the register along with the
bills shall be put up before the drawing officer who shall append a
certificate at the end of the last entry without leaving any space
for interpolation, indicating number and the total amount of the
bills to be presented at the Treasury.

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 (b) The bill in duplicate as mentioned in rule 104 shall then be
presented at the Treasury by the messenger along with the
register and the Treasury Bill Clerk shall put his dated signature
in column 6 of the register in token of receipt of bills. Any bill,
other than those exempted, if not accompanied with the register
duly filled in shall not be accepted at the Treasury.

(c) When a bill is returned to the messenger with some

objection the Treasury clerk shall make a note to that effect in
column 8 of the Treasury Messenger Register. When the bill is
presented again after meeting the objection, it should be
entered afresh in the register and these instructions followed de
novo.
Allotment Register
107. (a) Each Drawing and Disbursing Officer shall maintain details of
allotment received in a register format prescribed by BTC Form
10 and also serially enter in this register the details of
bills/cheques presented to the Treasury against it.
(b) The amount of each bill/cheque must be progressively
deducted from the allotment received for the financial year,
care being taken that the progressive total of amount drawn
from the Treasury does not exceed the total allotment made
available in a given financial year.
(c) Details of allotment, the balance allotment, amount drawn
in the bill and balance after the current bill must be entered by
the Drawing and Disbursing Officer in each bill sent to the
Treasury (or the form attached to the cheque as the case
maybe) and these figures must correspond to the respective
entries in the allotment register.
108. The Treasury shall also maintain a copy of the Allotment
Register in BTC Form 10 for each Drawing and Disbursing
Officer attached with the Treasury. Whenever a bill/cheque is
passed for payment, the Treasury Bill Clerk shall enter the
corresponding details from the bill/cheque in his own Allotment
Register and also get it countersigned by the Accountant or the
Treasury Officer. If however, the bill/cheque is not passed for
payment, the Treasury Bill Clerk shall not deduct the allotment
from his own register, and the Drawing and Disbursing Officer
shall accordingly make a reverse (sum) entry in his own
Register so that the balance of allotment between the two
Allotment Registers are perfectly matched. If in doubt, the DDO
must reconcile his Allotment Register with that maintained in
the Treasury.
Advance Bills Register
109. (a) The Treasury Bill Clerk shall maintain an Advance Bills
Register in BTC Form 11 in which each Drawing and Disbursing
Officer shall have a separate folio. The details of drawls on

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 Advance Bills must be entered on the left hand side of the
register, while adjustment by detailed bills should be entered on
the right hand side of this register.
(b) A plus and minus memorandum of unadjusted advances
should be sent by the Treasury Officer to the Accountant
General with his monthly accounts (see Chapter 6 below) and a
DDO-wise yearly report should also be sent to the Finance
Department.

Checks to be applied at the Treasury on claims presented

110. (a)The bill, cheque or other document presented as a claim for
money shall be received and examined by the Accountant and
then laid before the Treasury Officer. The Treasury Officer shall
pass the claim enfacing on the bill an order to pay a specified
amount, if the claim is admissible, the authority is good, the
signature and countersignature where necessary are genuine
and in order, and there is a receipt/a legal acquittance.
(b) Such orders shall be recorded, numbered, dated and signed
in the ‘Register of Payment Orders Issued’ in BTC Form 12. The
duplicate bill containing original sub vouchers shall be retained in
the treasury with the stamp. Duplicate bill and the original bill
duly passed by the treasury shall be sent to the bank with the
payment advice. After the original bill is received back from the
bank, both the bills shall be attached together and sent to the
Accountant General with monthly accounts will be paid at the
Bank in accordance with the order of the Treasury Officer, the
Bank being responsible only for strict adherence to this order and
for obtaining upon the bill a proper discharge from the payee.
(c) The order of payment referred to above should be entered
both in words as well as in figures. However, in case of cheques,
bank drafts, deposit re-payment vouchers, postal vouchers,
lapsed deposit refund vouchers and all bills pre-audited by the
Accountant General; where the amount is already expressed in
words and figures and no alteration is necessary owing to
retrenchments, the pay order may be confined to the word
"Pay".
111. The Treasury Officer shall prepare in duplicate an Advice List
containing the details of bills passed by the Treasury for
encashment at the Bank as extracted from the 'Register of
Payment Orders Issued' and one copy be sent to the Bank in a
closed cover after being entered in Peon Book as an advice to
the Bank. The duplicate copy shall be kept in the Register. The
frequency of sending advice list to the Bank in a day shall be
decided in consultation with the Bank. The Bank shall refuse
payment of bills, cheques and other documents which have not
been included in the Advice List. Instructions on preparation of
Advice List are given in Appendix 9.

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 Note: Corrections and alterations in orders of payment given
by the Treasury Officer on the Bank must be attested by his full
signature.
112. As far as possible all bills, cheques, etc. passed for payment
at the Treasury should be paid on the same day and no
payment should be made except under written pay order of the
Treasury Officer.
113. (a) When a bill is presented by a person who is not the
Drawing Officer himself or his duly authorised agent/banker,
he shall be required to produce a letter of authority in the BTC
Form 13 to enable him to receive such payment. The signature
of the messenger or his thumb impression, if illiterate, shall be
taken on the bill as a proof that the messenger actually received
the money on behalf of the Drawing Officer.
(b)In cases in which the endorsement on a bill is unauthorized,
incomplete or otherwise irregular, the Treasury Officer shall
refuse payment of the bill and return it to the person who
presents it with a memorandum explaining why payment has
been refused.
114. (a) Special precaution must be taken by the Treasury Officer as
regards all bills and documents showing signs of alteration;
and if such documents be frequently received from any office,
the attention of the head of the office shall be formally drawn to
be irregularity.
(b)No document bearing an erasure should be accepted. The
Treasury Officer shall refuse payment on such document and he
should call for a fresh document.
115. With regard to claims presented either on bills or on cheques,
the signature of the drawing officer and of the countersigning
officer, in case of countersignature, shall be compared with his
specimen signature received under Rules 70 and 84 above. The
Treasury Officer shall satisfy himself that the signatures are
genuine and in order before he orders payment. In the case of
payments to be made on the authority of an order purporting to
have been issued from the office of an Accountant General, the
Treasury Officer shall verify the signature on the order by
comparison with the specimen signature of the signing officer
received under Rule 102 above.
Note: Specimen signature received by the Treasury Officer
should be carefully pasted in guard-files which must be kept in
the person custody of the Treasury Officer or in front part of the
allotment registers maintained in the Treasury to facilitate
comparison with the signatures on bills/cheques and the allotment
orders.
116. (a) The Treasury Officer shall check the arithmetical computation
on the bill. When bills presented for payment contain obvious
arithmetical mistakes or trifling mistakes which can be easily

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 corrected, the Treasury Officer should not return such bills but
should correct them and pay the corrected amount of the bill.
(b) Where bills contain doubtful items which can easily be
eliminated, the Treasury Officer should disallow the doubtful
items and pay the remainder of the bills. In such cases, the
corrections made and the reasons therefor should be intimated
to the presenter of the bill.
117. A register in BTC Form 14 shall be maintained by the Treasury
showing the details of self-drawing officers, if any, who are
entitled to draw their pay and allowances from that Treasury. As
each pay or leave-salary bill is presented for payment, reference
to this register shall be made to see that the sanctioned rate is
not exceeded.
118. The Treasury Officer has to satisfy not only himself, but also
the Accountant General that the claim is valid. Careful
attention must, therefore, be given to the rules regarding the
preparation of bills. The Treasury Officer must have sufficient
information as to the nature of every payment he is making.
119. Bill Clerk shall see that no defects exist in bills passed for
payment at the Treasury. Defective bill should be returned to the
drawing officer for amendment and if for any reason the defect
cannot be removed, a written explanation must be obtained and
attached to the bill for the information of the Accountant
General. The half margin memoranda with which bills
containing objectionable items are returned shall be sent back
to the Treasury Officer with the bills after removal of the
reported defects. These objections memoranda should be filed
serially in a separate file and preserved for three years in the
Treasury and should be produced at the time of inspection. A set
of instructions for the guidance of Treasury Officers is given in
Appendix 10.
120. A Treasury Officer shall not entertain correspondence from a
government servant or a private individual making claim to
any special allowance or concession, but request the person
concerned to address the concerned Administrative
Department of the State Government either direct or through
his own official superior as the case may be.

Payment to persons not in government employment

121. The payments due to contractors may, if so desired by them, be
made to their Banks instead of direct to contractors, provided
that the department concerned obtains (i) an authorization from
the contractor in the form of a legally valid documents, such as
a power of attorney or transfer deed, conferring authority on
the Bank to receive payment, and (ii) the contractor's own
acceptance of the correctness of the account made out as being
due to him by the Government, or his signature on the bill or
other claim preferred against the Government before

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 settlement of the account or claim by payment to the said Bank.
While the receipt given by a Bank will constitute a full and
sufficient discharge for the payment, contractors should
wherever possible be induced to present their bills duly receipted
and discharged through their bankers.

Cheques and Letters of Credit

122. Stocks of cheque books required for supply to the drawing
officers under Rule 90 above shall be kept by the Treasury
Officer, supplies being obtained periodically from the
Accountant General. Cheque books shall on receipt be
examined carefully and the number of cheque leaves in each
book counted, a certificate of count being recorded by the
Treasury Officer on a fly-leaf. They shall be examined again when
issued to drawing officers, care being taken to ensure that
they are acknowledged by the latter promptly.
123. When a cheque is presented, special care shall be taken to
ascertain by examination of its printed number that it really was
taken from the book notified under Rule 90 above and is in use
by the drawing officer who has signed it.
124. In case of a cheque lost before payment, in respect of which a
certificate of non-payment has been furnished by the
Treasury Officer to the Drawing Officer, the precautions
prescribed in Rule 94 shall be carefully observed with a view
to preventing the payment of the cheque in question.
125. Every payment made on the authority of any letter of credit
or assignment must without fail be noted at the time of
payment under the Treasury Officer's initials in the appropriate
register of payments.

Sub-section III- Responsibility for moneys withdrawn

Voucher for Payment

126. A government servant supplied with funds for expenditure shall
be responsible for such funds until an account of them has been
rendered to the satisfaction of the Accountant General. He shall
also be responsible for seeing that payments are made to
persons entitled to receive them.
127. Government servant entrusted with the payment of money
shall obtain for every payment he makes, including repayment
of sums previously lodged with the Government, a voucher
setting forth full and clear particulars of the claim and all
information necessary for its proper classification and
identification in the accounts. Every voucher must bear, or
have attached to it, an acknowledgement of the payment
signed by the person, by whom or on whose behalf, the claim is

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 put forward. The acknowledgment shall be taken at the time of
payment.
128. In all cases of payment by remittance, a note of the date and
mode of remittance must be made on the bill or voucher at the
time of remittance. In cases of remittance by postal money order
the purpose of the remittance should be stated briefly in the
acknowledgment portion thereof.
129. In all cases in which it is not possible or expedient to support a
payment by a voucher or by the payee's receipt, a certificate
of payment prepared in manuscript, signed by the disbursing
officer and countersigned by his superior officer, together with a
memorandum explaining the circumstances, should invariably be
placed on record and submitted to the Accountant General,
wherever necessary. Full particulars of the claims should
invariably be set forth and where this necessitates the use of
a regular bill form, the certificate itself may be recorded
thereon.
130. A certified copy (marked 'duplicate') of a receipted voucher may
be retained by the disbursing officer should this be necessary to
complete the record of his office, but the payee should not be
required to sign such a copy or give a duplicate
acknowledgment of the payment.
131. The provisions of Rules 82 and 88 regarding the preparation of
bills and giving of stamped receipts shall be carefully observed
in regard to claims presented at a departmental office for
disbursement.
Note: Cash memoranda will not be regarded as sub-vouchers
in Audit unless they contain an acknowledgement of the receipt
of money from the person named therein and with revenue stamps
affixed when the amount exceeds Rs. 5000.
132. Every voucher must bear a pay order signed or initialed by the
responsible disbursing officer, specifying the amount payable
both in words and figures. All pay orders must be signed in ink.
133. All paid vouchers must be stamped ‘paid’ or so cancelled that
they cannot be used the second time, Stamps affixed to vouchers
must also be cancelled so that they may not be used again.
134. Vouchers and acquittances, which are not required to be
submitted to the Accountant, General shall be filed and retained
carefully in the office concerned as important document till they
are destroyed under the orders of competent authority or after
the prescribed period.
135. All sub-vouchers to bills must be cancelled in such manner that
they cannot be subsequently used for presenting fraudulent
claims. Only sub-vouchers above Rs.1000 need be sent to the
Treasury, the remaining should be retained in the DDO’s office
for audit.

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 Overcharges
136. Subject to such special orders as the Government may issue in
any individual case, the responsibility for an overcharge shall
rest primarily with the drawer of a bill, and it is only in the event
of culpable negligence on the part of the controlling officer or
the Treasury Officer that the question of recovery from either
of them may be considered.

Audit objections and recoveries

137. Every government servant entrusted with the duty of making
payments on behalf of Government should attend promptly to
all objections and orders communicated to him by the
Accountant General either directly, or through the Treasury
Officer by letters, audit memoranda, etc. He should return the
audit memoranda or reply to objections within a month or send
a letter explaining the cause of delay.
Note: In case of the Forest Department the objection
statements should be returned in original by the Divisional
Forest Officer through the Conservator within a week of their
receipt from the Accountant General. A list will also be
forwarded by the Accountant General to the Conservator each
month showing the dates on which the objection statements
were sent to each divisional office. The list should be completed
and sent back to the Accountant General by the Conservator
after all objection statements for the months have been
returned.
138. (a) If a Treasury officer receives intimation from the Accountant
General that moneys have been incorrectly withdrawn and that a
certain sum should be recovered from a drawing officer, he shall
effect the recovery without delay and the drawing officer shall
without delay repay the sum in such manner as the Accountant
General may direct.
(b) When the Accountant General disallows any payment as
unauthorized, the disbursing officer is bound to recover the
amount disallowed and not pay it in future till the Accountant
General authorizes the payment to be resumed.
(c)If a government servant from whom a recovery is ordered is
transferred to the jurisdiction of another disbursing officer, the
order of recovery should be passed on to that disbursing officer
without delay.
139. (a) A disbursing officer must not, when a retrenchment is
ordered, enter into any correspondence with either the Accountant
General or the government servant concerned. It is his duty to
promptly carry out the orders and to leave the aggrieved person
to approach the proper authority.
(b) Representations and protests against retrenchments
ordered by the Accountant General may not ordinarily be
considered by the administrative authorities, if submitted later

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 than three months after the date of receipt of the intimation by
the aggrieved government servant.
(c) A register shall be maintained at the Treasury and at every
disbursing office for recording all retrenchments ordered by the
Accountant General. Separate columns shall be provided to show
name and office of the person from whom the recovery is to be
made, the nature and amount of over-payment and the method
by which the over-payment has been adjusted.
140. (a) Deductions on account of sums disallowed from pay bills
shall be made in accordance with instructions issued by AG.
The recovery of a sum disallowed from a pay bill or travelling
allowance bill shall be made from the next payment, subject
to the proviso in subsection(b).
(b) Recoveries may not ordinarily be made at a rate exceeding
one third of total pay and allowances, unless the government
servant affected has, in receiving or drawing the excess,
acted contrary to orders or without due justification. Further,
the limit mentioned above shall not apply to advances drawn by
government servants for special work, which are neither utilized
within the stipulated period, nor repaid into the Government
Account.
Section 3- Personal Claims of Government Servants

Sub-section I- General Principles

Due Date
141. Unless otherwise directed by the State Government, the bills
for monthly pay and fixed allowances of government servants
may be signed and presented to the Treasury any time not
earlier than 15 days before the last working day of the month
and shall be due for payment on the last working day of the
month when the Bank is open.
142. Separate bills may be presented for pay and allowances for part
of a month at a Treasury and paid before the last day of the
month when a government servant
(i) is on vacation or proceeds on deputation or on leave within
India; or
(ii) quits the Government Service or is transferred to Foreign
Service; or
(iii) when a government servant is transferred to another
account circle, or within the same account circle from one
department to another, or in the case of the police department
from one branch to another involving a different head of
account.

Deductions from Bills

143. The following deductions are usually made from pay bills:

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 Fines imposed on government servants, rents for government
residences including rents for furniture, water and sanitary
installations, charges for cost of water, electricity etc., fund
subscriptions, amounts retrenched and ordered for recovery,
income tax deductions, repayments of advances, premium for
insurance policies etc.
144. The duty of noting the proper deductions to be made from pay
bills on account of fund and other deductions devolves on the
DDO, but no discretion is allowed in carrying out an order
received from the Accountant General for making a particular
deduction. The procedure to be followed in making such
deductions is laid down in Chapter 5 below.
145. (a) Recoveries on account of security deposits of employees of
different departments should be made in cash at the time of
disbursement of pay and kept in accordance with departmental
instructions.
(b) For payments made into a court of law on account of
attachment or otherwise, the recoveries should also be made in
cash and remitted to the court concerned. The receipts of the
court should be obtained and filed with the acquittance roll.

Deductions of Income Tax

146. Deductions from pay bills on account of income-tax shall be
made strictly in accordance with the relevant provisions of the
Income-Tax Act, 1961 as modified from time to time and the
rules and orders issued there under.

House Rent Deductions

147. (a) The Executive Engineer in case of buildings under the Public
Works Department and the departmental officer in case of
other buildings under departmental charge, will submit a
statement intimating the rate at which rent and other charges
are recoverable in BTC Form 15 to the Drawing and Disbursing
Officer, who shall make the necessary deductions from the next
bill in which the pay is drawn. This statement shall be revised
each time the rate at which such recovery is to be made
changes.
Note: The provisions of this rule apply not only to rent, but also
other charges such as additional rents recoverable for furniture,
water and sanitary installations, charges for cost of water,
electricity etc. Such other charges may, under the orders of
competent authority, be recovered in the same manner as and
together with the rents of building proper.
(b) The Divisional Officer shall render in duplicate a demand
statement in BTC Form 16 to the DDO concerned. After the
recovery has been made, one copy of the statement shall be
returned to the authority from which it was received after
noting the amounts recovered, the other copy being attached to

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 the pay bill from which recovery is to be made. In noting the
deductions in the bills, the head of account to be credited and
other particulars as given in the demand statement must be
shown.
(c) The Treasury Officer will detach the rent roll from the bills
after recovery and submit them to the Accountant General with
the schedule of rents recovered. If a rent roll relates to more
than one bill, it will be attached to the largest bill and extract
of recoveries attached to other bills in which the recoveries are
made.

Attachment of pay and allowances etc. for settlement of

debt
148. (a)When the pay of a government servant is attached by any
order of a court of law, it is the duty of the officer receiving the
attachment order to see that proper deduction is made in
satisfaction of such order from the pay bill of the government
servant concerned.
(b)The extent to which the emoluments of a government servant
are exempt from attachment for debt is laid down in Section 60
of the Code of Civil Procedure, 1908.
149. (a) Subject as hereinafter provided in this rule, the gross amount
of pay and allowances shall be drawn on a pay bill, but only the
net amount after deducting the amount recoverable under the
attachment order, shall be disbursed to the government
servant concerned. The authority whose duty it is to make
the deductions is responsible for remitting the amounts
without undue delay to the court concerned.
(b) The particulars of the attachment order being cited in the
pay bill or the acquittance roll as an authority for the charge and
the court's receipt for the amounts shall be filed with the
attachment register or such other suitable record as may be
kept by the Drawing Officer.
(c) The cost, if any, of remittance of money realized under its
attachment order shall be deducted from the amount realized
and the net amount remitted to the court.

Place of payment
150. (a) Save as hereinafter provided and subject to any
special rule or procedure that may be prescribed by
departmental regulations, bills for pay and allowances
are ordinarily payable only at the Treasury of the
district in which the claim arises.
(b)The bills for pay and allowance of the establishments
of Public Works Department are payable at the nearest
Treasury with which they will be placed in account by
the Accountant General provided that no officer shall be
allowed to draw on more than one Treasury.

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 (c) In case of transfer, the pay due in respect of the old post,
which has not been drawn at the time of the transfer, may be
drawn at the new headquarter or at the place in which the pay in
respect of the new post is drawn.

Payment of pay, leave-salary etc. through agents

151. Ordinarily, pay and allowances of a government servant should
be paid into his bank account. However, in special circumstances,
the government servant may be allowed to receive payment
through a messenger duly authorised by him, but there can be
no endorsement on the bill to pay any such person. Government
will accept no liability for any loss or misappropriation in respect
of money, cheques or bills made over to a messenger.
152. Authority letter for payment of leave salary in lieu of unutilized
leave to retired, deceased employees or on account of other
reasons shall be issued on receipt of sanction of the competent
authority after adjustment of outstanding advances, if any, and
the required no dues certificate. Payment of such claims
received from Drawing and Disbursing Officers shall be made by
the Treasury as per rules like other retirement benefits.
Sub-section II- Bills of Establishment
The rules of procedure prescribed in this sub-section shall apply
to personal claims of all government servants whose pay and
allowances are payable on bills drawn on a Treasury.

Monthly Bills
153. For purposes of this section, parts of an establishment under
the same officer, which pertain to different major heads, shall
be regarded as distinct establishment and drawn on separate
bills.
154. The claims of gazetted government servants shall be drawn by
the Drawing and Disbursing Officer of the concerned department
to whom they are attached. A consolidated bill of claim for pay
and allowances, instead of separate bills for each gazetted
government servant, shall be drawn in respect of all gazetted
government servants for an establishment. The same provision
shall apply of all tribunals, commissions and such other bodies of
the government whose employees draw their salaries directly
from the Treasury.

Forms and Preparation

155. Bills for pay, fixed allowances and leave salaries shall be
prepared in BTC Form17, separately for permanent and
temporary establishments, and for those classes of
establishments for which no establishment returns are submitted
and no service books are maintained. The instructions printed
on the form should be carefully observed. The name of every
substantive officiating or temporary incumbent shall be shown

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 against each post, and against each temporary post shall be
noted the sanction thereto. The rate of pay claimed shall always
be noted and when pay is drawn for a portion of a month only, the
number of days for which it is claimed shall be stated clearly
against the name of the government servant concerned.
Note: In the case of gazetted government servants, the pay slip
shall be indicated in a separate column in BTC Form17. The
words ‘Gazetted’ may be indicated prominently on top of the Bill
so as to distinguish it from the non-gazetted Establishment Bills.
156. All allowances, including permanent travelling allowance,
conveyance allowance, house rent allowance, etc. should be drawn
in the establishment pay bill.
157. The entries in all the money columns of the bill shall be
totaled separately under each section and the totals written in
red ink. The totals must be checked by the Drawing Officer
himself or by some responsible person other than the clerk
preparing the bill. The certificates prescribed in the pay bill form
should be given at one place only in the main establishment bill
and it is unnecessary to repeat it in supplementary bills.
158. In case of works department’s establishment bills, the Drawing
Officers are responsible for ensuring that (1) the name of the
circle of superintendence and (2) the major head and other
particulars necessary for determining the accounts
classification are carefully recorded in each bill.
Note: The cost of any special establishment for acquisition of
land under the orders of the State Government by a civil officer
acting as public works disburser is chargeable as the cost of the
works concerned and not as general establishment charges.

Absentee Statement
159. (a) If any government servant was found absent during the
month, either on special duty or suspension, or with or without
leave other than casual leave, or when a post was left vacant
substantively, the monthly bill shall be supported by an
absentee statement in BTC Form 18.
(b) Whenever an absentee statement accompanies a bill,
certificate no. 2 printed on the Pay Bill Form (BTC Form 17)
should be struck out.
160. Whenever leave salary is drawn in respect of a government servant
who has served under another government or department,
which is treated as a separate unit for purposes of allocation
of leave salary, a detailed statement showing the allocation of
such leave salary shall be attached to the absentee statement
of the month in which the leave salary is first drawn and it must
be ensured that leave salary is not drawn more than once.

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 Increment Certificate
161. (a) When a periodical increment is drawn for the first month by a
government servant, a certificate in BTC Form 19 shall be
appended.
(b) Of the two alternative certificates printed on BTC Form 19,
the first one may be used in any case where the increment
becomes due to a government servant for having been incumbent
in the post specified for the prescribed qualifying period, as
counted from the date of the last increment or of appointment
to the post, but excluding periods of suspension and absence on
extraordinary leave, if any. An increment so earned may be
drawn in the establishment bill without further authority.
(c) In all other cases, the second alternative certificate shall be
used with the explanatory memorandum showing briefly, but
clearly, the grounds on which the increment is claimed and
drawn.

Overtime Allowance
162. Subject to any general or special orders issued by the
Government in this behalf, every bill in which overtime
allowances are claimed shall contain a certificate of the
Drawing and Disbursing Officer to the following effect
(i) that the men for whom overtime allowances are
claimed in the bill have actually earned by them working
overtime;
(ii) the periods for which overtime allowances are claimed in
the bill have been checked with the initial records and
found correct;
(iii) The overtime allowances are claimed at rates sanctioned
by the competent authority; and
(iv) the overtime allowances have been taken into account in
calculating the income tax due from the government
servants noted in the bill.
163. In cases in which the overtime is paid out of fees recovered from
private parties and credited in the Public Account, the drawing
officer should certify on the bill that the prescribed fees have
been realized and credited into the Treasury.

Arrear Bills
164. (a) Arrears of pay, fixed allowances or leave salary shall be
drawn not in the ordinary monthly bill, but in a separate bill. The
following should be indicated in the bill – a) the amount claimed
for each month and b) the number and date together with the
date of encashment of the bill from which the charge was omitted
or withheld, or on which it was refunded by deduction, or of any
special order of the competent authority granting a new
allowance or an increase in pay.

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 (b) A note of the arrear bill shall invariably be made in the office
copy of the bills to which the claim pertains over the dated
initials of the drawer of the arrear bill in order to avoid the risk of
the arrears being claimed over again.
(c) Subject to the conditions laid down in Rules above, arrear
bills can be presented at any time and may include as many
items as are necessary.
(d) The Drawing Officer shall also record the following certificate
on the arrear bill under his dated signature: (i) that no part of
the amount claimed has been drawn previously and (ii) that a
note of the arrear claim has been made in the office copy of the
bills to which the claim pertains.

Travelling Allowance Bill

165. The bill for travelling allowance shall be prepared in BTC Form
20, the instructions printed on the form being strictly observed.
166. Travelling allowance bills of government servants proceeding on
tour shall be presented at convenient intervals during the period
of their tour or immediately on return to the headquarters and
as far as practicable before 31st March, if the tour has been
completed before that date.
167. (a)In case of works departments, travelling allowance bills can
be presented for payment only after the claims have been
passed by the controlling officer. Subordinates should therefore
prepare their travelling allowance journal in BTC Form 21 and
after these are duly countersigned by the proper authority, an
abstract showing the totals under each head of claim for each
person should be prepared in BTC Form 22 by the Divisional
Officer for presentation at the Treasury.

(b) Election T.A. advance is a special type of advance which is

given on lump sum basis. Election T.A. advances consist of
advances given to election personnel for actual performance of
election duty on the day of poll or on proceeding for such duty
or coming back on completion of it and does not include any
other peripheral duties performed before or after election. In
such cases, there shall not be a need for T.A. Bill in BTC form 20
and the D.C. bill shall consist of the Advance's Register and the
receipt given by the election personnel.
Section 4- Contingent Charges

Sub-Section I—General Rules

168. The term 'contingent charges' or 'contingencies' used in this

chapter means and includes all incidental and other expenses
which are incurred for the management of an office as an office,
or for the technical working of a department other than those
which under prescribed rules of classification of expenditure fall

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 under some other head of expenditure e.g. 'works', 'stock', 'tools
and plant' etc.
169. The rules of procedure prescribed in this section shall apply
primarily to contingencies. However, miscellaneous
expenditure which is not classed as contingencies is also
subject to these rules except in so far as it may be governed by
any special rules of procedure prescribed in other sections of this
chapter or by any departmental regulation.

Classification of Charges
170. Contingent charges incurred on public service are divided into
the following main kinds:
Contract contingencies: Charges for which a lump sum is
placed annually at the disposal of a disbursing officer for
expenditure. They generally consist of charges the annual
incidence of which can be averaged with reasonable accuracy.
Countersigned contingencies: Charges which require the
approval of some controlling authority before they can be
admitted as legitimate expenditure.
Fully vouched contingencies: Charges which require neither
special sanction nor countersignature, but may be incurred by the
head of the office on his own authority subject to the necessity
of accounting for them subsequently.
171. Subject to orders of the State Government or of controlling
authority, a government servant is allowed to draw money from
the Treasury for contingent expenditure incurred on public
service within the amount allotted to him in his budget estimate.

Permanent advance or imprest

172. Permanent advances are granted to government servants who
may have to meet certain classes of expenditure before they can
place themselves in funds by drawing bills. The amount of the
advances should be fixed by competent authority according to
the requirements of each office. The holder of a permanent
advance is responsible for the safe custody of the money placed
in his hands and he must at all times be ready to produce the
total amount of money either in vouchers or in cash.
173. An imprest is a standing advance of a fixed sum of money
given to a disbursing officer in the Works Department to enable
him to make certain classes of payments which may be
entrusted to his charge by the Executive Engineer or the sub-
divisional officer.
174. When a disbursing officer makes a remittance to a subordinate
officer to enable him to make a number of petty payments on
muster-roll or other vouchers which have already been passed
for payment, the amount remitted should be treated as a
temporary advance.

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175. The permanent advance and imprest should be authorized by
a sanction of the Finance Department under intimation to the
Accountant General.

General Limitations
176. All charges incurred must be drawn and paid at once and no
money should be withdrawn from the Treasury unless it is
required for immediate payment.
177. No Money shall be drawn from the Treasury in anticipation of
demands or to prevent lapse of budget grants. If under special
circumstances, money is drawn in advance under the orders of a
competent authority, the unspent balance of the amount so
drawn should be refunded to the Treasury by short drawal in the
next bill or with a challan at the earliest possible opportunity and
in any case before the end of the financial year in which the
amount is drawn. A certificate shall be furnished by the Drawing
and Disbursing officer to the effect that the money withdrawn
on the contingent bill shall be spent within the same financial
year and that the unspent amount shall be remitted to the
Treasury before 31st March of the year.
178. If payments have to be made to firms not located at the
headquarters station of the drawing officer, payment should be
made by bank drafts wherever possible.
179. Save as hereinafter provided in this rule no pay of any kind and
no additions to pay may be drawn on bills for contingent
expenditure.
180. The pay of the following establishments may be drawn and
charged as contingent expenditure:—
(i) Hot and cold weather arrangements;
(ii) Manual labourers engaged on work of occasional nature
and paid daily or monthly wages;
(iii) Temporary field establishments on surveys and
settlements.
Contingent charges incurred on account of the wages of
mazdoors engaged on manual labour and paid at daily or
monthly rates shall be supported by a certificate signed by the
disbursing officer to the effect that the mazdoors were actually
engaged and paid.
181. Contingent bills preferring claims for rents, electricity and
other' connected charges incurred on account of hire of private
buildings by the Government for accommodation of State
Government Offices should be accompanied by the following
certificate signed by the Disbursing Officers:
“Certified that the amount drawn on account of rent, rates
and taxes in contingent bill (no) dated (date) the Rs (amount)
was actually paid to the parties concerned and that—

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 (i) no portion of the building for which the expenditure was
incurred was utilized for residential or other purposes
during the period the charges were paid.
(ii) in the expenditure in respect of the portion of the building
used for residential or other purposes during the period
for which the charges were paid, has been recovered
from the under mentioned government servants from
whom it was due.".
Provided that in case of Drawing and Disbursing Officers who do
not find it possible to furnish the first portion of the certificate
prescribed above due to the fact that the imprest amounts held
by them are much less than the monthly rate of contingent
expenditure on rent, rates and taxes etc. required to be paid by
them, the following certificate should be furnished in lieu of
the first portion of the certificate prescribed above:-
Certified that (i) the amounts drawn on account of rent, rates
and taxes etc. in previous contingent bill (no) dated (date) the
(amount) have actually been paid to the parties concerned, and
that (ii) the amounts drawn in this bill will be paid to the parties
on realization.
182. Contingent bills which include charges on account of purchase
of goods on which Sales Tax has also been charged should be
supported by the following certificate signed by the disbursing
officer:
‘Certified that in case of sub-vouchers attached to the bill and
those retained in my office relating to the purchase of goods on
which Sales Tax has been charged, the goods have not been
exempted under the Central Sales Tax Act or the Rules made
there under and that the amounts paid on account of Sales Tax
on those goods are correct under the provisions of that Act or
the rules made there under and in the case of supplies against
regular contracts, the relevant contract includes a specific
provision that Sales Tax is payable by Government.’
183. The following certificate, signed by the drawing officer, shall be
attached with all the contingent bills which include charges on
account of expenditure on light refreshments at formal meetings
and conferences.
‘Certified that the expenditure on entertainment charges included
in this bill was incurred in accordance with the terms and
conditions laid down by the Government from time to time, and
that the prescribed monetary limits have not peen exceeded.’
Sub-Section II - Bills for Contingent Charges

General
184. Record of Contingent Expenditure: A register of contingent
expenditure shall be kept in each office in BTC Form 23 and the
initials of the head of office or of the DDO shall be entered

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 against the date of payment of each item. As each payment is
made, entries must be made in the Contingent Register of the
date of payment, the name of payee and the number of sub-
voucher and the amount in proper column; and in case of any
charge requiring explanation, the initial of the Government
Servant incurring it shall be taken against the description.
185. (a) Whenever it is necessary to draw money for permanent
advance, or whenever a transfer of charge takes place, and in
any case at the end of each month, a red ink line shall be ruled
across the page of the register(s), all columns be added up and
the totals posted in a separate bill for each class of contingent
expenditure. The head of the office or the government servant
to whom the duty has been delegated, shall carefully scrutinize
the entries in the register(s) with the sub-vouchers, initial them
if this has not already been done and sign the bill for
presenting to the Treasury.
(b) To enable the disbursing officer to watch the progress of
expenditure under each detailed head, as compared to the
appropriation for it, a progressive total of all the columns must
be made monthly, immediately after the monthly total, so as to
include all payments under each head.
186. When in paying rewards to informers, or in any other case, it is
not desirable to disclose the names of payees, a certificate in
handwriting of the disbursing officer to the effect that the
payment has been duly made, shall be enclosed to the bill in
support of the payment in lieu of the payee's receipt ordinarily
required.

Contract Contingencies
187. Contract contingencies are drawn on bills in BTC Form 24. No
details beyond stating the expenditure against the printed or
manuscript heading in the bill is required to be given and no sub-
vouchers need to be attached.
188. The disbursing officers must obtain legal aquittances for all
payments. The sub-vouchers for more than Rs. 1000should be
retained in the office while the others should be destroyed or so
defaced after the end of the financial year that they cannot be
used again. Sub-vouchers above Rs. 1000 retained in the office
should be preserved for a period of three years.
189. The total expenditure up-to-date including the amount of the
bill should be noted in the memo of allotment and expenditure
and Treasury Officer should refuse payment if this is not given in
the bill, or if the expenditure exceeds the grant.

Fully-vouched Contingent Charges

190. Fully vouched contingencies are those contingent charges which
require neither special sanction, nor counter signature, but may
be incurred by the head of the office on his own authority

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 subject to the necessity of accounting for them. These may be
drawn on bills in BTC Form 25.

Countersigned Contingencies

Abstract bill
191. Contingent charges requiring countersignature after payment may
be drawn on "abstract bills" in BTC Form 26. Such bills do not
contain the details of the charges and are presented at the
Treasury without any supporting vouchers. The drawing officer
states in each bill the fact that a "detailed bill" is to be sent for
countersignature by a named date.
Note: Money should not be drawn on abstract bills if the charges
can be defrayed from permanent advance.
192. A certificate to the effect that a detailed bill for abstract bills
drawn previously has been submitted for countersignature to
the controlling officer on such a date shall be attached to the
next contingent abstract bill presented at the Treasury.
Note: Contingencies countersigned before payment should be
drawn in BTC Form 25 containing full details of the charges and
not on the abstract bills as mentioned above.

Detailed Bill
193. The monthly detailed bill should be prepared from the monthly
totals of the contingent register in BTC Form 27. The detailed bill
should bear the heading 'Not payable at the Treasury'. The sub-
vouchers included and the amount charged in the bill must be
agreed with the amount actually drawn from the Treasury within
the month. It should be signed by the Drawing and Disbursing
Officer and submitted to the Controlling Officer. The detailed
bill shall be accompanied by sub-vouchers above Rs. 5000 and
certificate endorsed by the Drawing and Disbursing Officer on
the bill in respect of amounts below Rs 5000.
194. In no case should the submission of the detailed bill be delayed
beyond the end of the sixth month following that in which the
abstract bill was drawn from the Treasury. No abstract bill shall
be cashed after the end of this period unless detailed bill has
been submitted in accordance with these rules.
(ii) In projects which are not executed by concerned
Departments/DDOs, the demand should normally be placed by
the Department in the concerned Works Departments sub-
head. However, in case it is not possible to make a provision of
said amount in the budgeted demand head, the concerned
department/DDO shall draw the money on Abstract bill and
make it available to Works Department through a Bank
Draft/Challan (for the same treasury) in order to avoid double
accounting.

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 In such cases the DC bill for the project shall be given by the
concerned Works division/divisions to the A.G. within one year
from drawal of account in the Form No.- BTC Form 27B.
However, this does not absolve the department drawing the
money initially from furnishing the full account to A.G., and its
duty to furnish the account is completed only after the
accounts are adjusted by A.G.
(iii)In Centrally Sponsored schemes, where the State
Government provides State share and as per rule of Centrally
sponsored schemes an annual audit by Chartered Accountant
is done, it shall be sufficient to give a D.C. Bill on the basis of
the Audit Report by Chartered Accountant. However, sucha bill
should contain following details :-
(a) Type of Bill.
(b) No. of AC Bill/DC Bill, date and amount.
(c) Detailed description of main head, Bill No., Plan/Non Plan
and expenditure.
(d) Proportion of Centre and State share
(e) Respective Challan/Voucher
(f) Name of treasury/sub treasury
(g) DDO Code
(h) Voted or Charged

Countersignature and Disallowance

195. Countersigning officers should sign the certificate prescribed at
the end of detailed bill in BTC Form 27 and communicate any
disallowance to the disbursing officer. The disallowed amount
should be refunded without fail by short drawing on the next
contingent bill presented at the Treasury for the same
department. In the bill, the gross amount of each sub-voucher
should be entered and below the total ‘Deduct disallowed from
bill of (month) Rs (amount)’. The receipt should be given for
the net amount only and the item disallowed must be
recovered without fail.
196. If after correspondence the countersigning officer withdraws his
objection, the items may be included in the next contingent bill
and re-drawn. In such a case, after the total of the sub-
vouchers in the next bill presented at the Treasury, the
following should be entered: 'Add amount of disallowance from
bill (number/month) refunded by deduction from the
contingent bill no (number) dated (date) and re-allowed as per
(orders reference)’. The receipt would be for the gross amount
only.
197. It will be observed that the totals in the disbursing officer’s
register are those of amounts charged, not of those admitted
by the countersigning officer. When an amount is disallowed, it
is adjusted by a short withdrawal on another bill. The actual

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 charge for each head may, therefore, be worked out by
entering the amount retrenched in black ink with a minus sign
in the column of the retrenched head as done in the bill in
which the adjustment is made. The carried forward totals will
thus be correct.
198. The detailed bill should be forwarded to the Accountant General
through the Treasury Officer in support of the debit appearing
in Treasury Account, within six months, from the date of drawal
of AC bill, and the treasury should keep an account thereof.
Section 5 - Pension Payments

Sub section I- Introductory

199. ( a ) Subject as hereinafter provided, the rules in this section
shall regulate the procedure with regard to the payment in India
of pensions payable by, or out of the revenues of the
Government of Bihar;
Provided that if in any State a different procedure has been
prescribed for the payment of pensions, the same procedure
may, unless there are any general or special orders of the
Government to the contrary, be applied in the making of
payments at a Treasury of that State of any pensions payable by,
or out of the revenues of Government of Bihar.
(b) Nothing contained in this rule shall be taken as affecting:
(i) the provisions of the Pensions Act {Act XXMI of 1871} or of
any rules made there under or the exercise by the State
Government of such functions of the Central Government
under the Pensions Act as may be entrusted to it in
consequence of the delegation of functions under Section
124 of the Government of India Act, 1935;
(ii) the provisions of any rule contained in the Civil Service
Regulations not provided for in this section or of any
departmental regulations issued by, or under the authority
of the Governor of Bihar, prescribing the procedure for
payment of any pensions payable by, or out of the
revenues of State of Bihar.
200. Unless there is anything repugnant in the subject or context,
or there are express orders of the Government to the contrary,
the procedure with regard to the payment of pensions at any
Treasury payable by the Government on behalf of Government of
India, local fund or of any other authority, shall be regulated by
the rules in this section.
201. In this section, except where it is expressly otherwise provided
or the context otherwise requires:
"Disbursing Officer" means the Treasury officer/Bank.
“Political Pension" means a pension, not being a service pension
granted or customarily payable to or in respect of a person on

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 political consideration or compassionate grounds, or in
consideration of distinguished or meritorious services, or of the
surrender of rights or emoluments, and includes assignments or
compensations, when payable in the form of fixed allowances or
grants.
"Service pension" means a pension payable to, or in respect of
a person in consideration of past employment under the
Government, and includes a gratuity so payable.
202. Pensions or any other sums payable in respect of contributions
to a family pension fund or pension funds, by whatever name
they are known, and any sums payable under the Workmen's
Compensation Act are not subject to rules of this section.
Sub-section II - Place of payment
203. (a) Subject as hereinafter provided, service pensions payable in
India may be drawn from any Treasury/public sector Bank in
India.
(b) Under reciprocal arrangements with other State
Governments, pensions sanctioned by them are payable in any
Treasury in Bihar and pensions sanctioned by Government of
Bihar at their respective treasuries.
(c) The political pension may be drawn from any Treasury in the
State.

Transfers in India
204. (a) The State Government or the Accountant General may,
on application and on sufficient cause being shown, permit
transfer of payment from one Treasury in India to another.
(b)This Rule applies primarily to service pensions. It may,
however, be held to apply also to political pensions, but in such
cases the Accountant General should, before permitting transfer,
obtain the concurrence of the authority empowered to permit
change of residence on the part of the political pensioner.
(c)A copy of any order issued by the State Government or other
executive authority under this Rule should be forwarded to the
Accountant General. The Treasury from which the payment is to be
transferred should be instructed to return to the Accountant
General both halves of the Pension Payment Order.
(d) The Accountant General will then either issue a new payment
order or enface the old payment order for payment at the new
Treasury and forward it, through the Accountant General of that
State, to the Treasury Officer who will pay the pension in future.
(e) In cases of such transfer the authority sanctioning the
pension will send to the Accountant General, along with the
pension papers, a certified copy of the pensioner's latest
photograph in passport size which the latter will paste on the

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 disburser's portion of Pension Payment Order. This procedure
shall apply in case of transfers within the State also.

Transfers within the State

205. Treasury Officers are authorized to transfer the payment of
pensions from one district to another within the state. The
Treasury Officer should forward both halves of the Pension
Payment Order to the Treasury Officer of the new district with
information of the date up to which payment was made in the
old district and forward simultaneously a copy of the
communication to the Accountant General.
Sub-section III - Authority for payment

Pension Payment Order

206. Unless the Government orders otherwise in the case of any
particular class of pensions, payment of pensions can be made
only upon Pension Payment Orders issued by the Accountant
General.
207. (a) In issuing a Pension Payment Order, the Accountant General
will attach to the order a specimen signature of the pensioner if
he can sign his name in English or Hindi, or else the thumb and
finger impressions of pensioner's left hand. The specimen
signature and thumb and finger impressions should be duly
attested by the head of the office concerned or by some other
responsible person. A certified copy of the pensioner’s and his
spouse's photograph in passport size should be pasted on the
disburser's portion of the Pension Payment Order.
(b) If any of the above documents are wanting a reference
should be made to the Accountant General. On no account
should these be obtained by the Treasury Officer from the
pensioner, otherwise than for the purpose of comparison with the
original in the disburser's portion of the Pension Payment Order.
(c) The date of receipt of the Pension Payment Order from the
Accountant General and that of the issue of notice to the
pensioner should be noted in the memo, in which the receipt of
the Pension Payment Order is acknowledged.
208. (a) Disbursing officers are authorized to renew Pension Payment
Orders without reference to the Accountant General in cases in
which pensioner's portion is lost, worn or torn or the entries on
the reverse of either the pensioner's or the disburser's portion
are completely filled up. The renewed Pension Payment Orders
shall bear the old number, date and facsimile of signature of the
issuing officer. The old PPO, if available, shall be retained by the
disbursing officer for three years and then destroyed. A note of
the issue of the new Pension Payment Order shall be made in the
remarks column of the Pension Payment Orders Register.
(b) On the renewal of a Pension Payment Order, the portion of
the original order containing the facsimile of the pensioner's

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 signature or his thumb impression, as the case may be, and the
copy of his/her photograph shall be cut off from the old and pasted
on the renewed Pension Payment Order, before the latter is signed
by the disbursing officer.
209. (a) When a pensioner commutes part of the pension after drawing
pension for sometime, both portions of the Pension Payment
Order must be returned without delay to the Accountant General
who will issue a fresh Pension Payment Order authorizing
payment of the reduced pension in future.
(b) If the Pension Payment Order received from the Accountant
General's office relates to a pensioner in whose favour a
provisional Pension Payment Order has been issued, special
care shall be taken to return both halves of the provisional
Pension Payment Order together with the voucher for the first
payment of final pension to the office of Accountant General in
a registered cover in advance of the Treasury schedule.

Register of Pension Payment Orders

210. The disburser's portions of the Pensions Payment Orders shall be
pasted in serial order in separate files, one for each class of
pensions, such as service, political, etc. These files must be
kept in the personal custody of the disbursing officer in such a
manner that pensioners shall not have access thereto.
211. (a)The disbursing officer shall keep a register in BTC Form 28
of the Pension Payment Orders issued on his office, which will
serve as an index to the files referred to in the above Rule. After
seeing that a new order is correctly entered in this register, the
disbursing officer shall put his initials in the column of "Name of
Pensioner", and rule a red ink line across the page below the
entry. The column of remarks will be left blank as long as the
order of payment is in force. When both halves of the order
are returned on account of death of pensioner or on application
for transfer or otherwise which causes its removal permanently
from the list of pensioners under his payment, the date and
cause of return shall be entered under the disbursing officer's
initials.
(b)On the receipt of an intimation about the death of a
pensioner, prompt action shall be taken to record the fact in the
PPO Register and on the disburser's portion of the Pension
Payment Order.
(c)Pensions, which are not granted for life, but are subject to
special conditions, e.g. when they are to cease on marriage or
at a given age, or under other specified circumstances, shall not
be entered in the same register with other pensions, but shall be
recorded in special registers to be kept for the purpose. All
Pension Payment Orders of such pensions will bear the letter ‘S’ in
addition to the number. Additional columns shall be opened in
such registers to show clearly and precisely the special

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 limitations and conditions attached to each pension of this
category.
Sub-section IV - Manner of payment

Due Date
212. Pensions fixed at monthly rates are payable monthly on and
after the first day of the following month, provided that when
there is a variation in the rate of a pension consequent on the
disbursement of the commuted value of a portion thereof, pension
for the broken part of the month at the original rate may be paid
before the end of the month.
Provided further that if the first four days of a month are public
holidays on which pensions are not disbursed at the Treasury or
the public sector Bank as the case may be, the pension may be
paid on the last working day before the holidays.

Payment of Claims
213. Save as hereinafter provided a pensioner must take payment in
person after identification by comparison with the Pension
Payment Order.
214. On receipt of a Pension Payment Order at an office of
disbursement, the pensioner's portion shall be made over to the
pensioner after proper identification when he appears to receive his
pension for the first time. The specimen signature or the thumb
impression, as the case may be of the pensioner shall be taken
where necessary, in the space provided for the purpose in the
disburser's portion of the Pension Payment Order.
215. A life certificate must accompany every claim which is not
personally presented unless exempted in accordance with the
Rules below. When payment is made on a life certificate, it can
be made only for periods completed on or before the date of the
certificate. The life certificate must be signed by a person
authorized, under these rules, to sign such certificates. All
gazetted government servants are authorized to sign life
certificates for this purpose.
216. Personal appearance of pensioners at the Treasury is not
necessary, even in the first occasion, when they draw their
pensions through the Bankers who have executed bonds of
indemnity with the Government and produce life certificates duly
signed by persons authorized in accordance with these Rules,
along with the first pension bill and subsequently after the expiry
of each year.
217. A pensioner specially exempted by the orders of competent
authority from personal appearance, a female pensioner not
accustomed to appear in public or a pensioner, who is unable to
appear in consequence of bodily illness or infirmity may receive
his or her pension through a representative upon production of a
life certificate signed by a responsible government servant or by

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 some other well-known and trustworthy person.
Note: Commissioners of Divisions and other Heads of
Departments and Collectors are empowered to exempt
pensioners from personal appearance for the purpose of drawing
pensions.
218. When a pensioner is specially exempted from personal
appearance, the fact shall be noted by the disbursing officer on his
Pension Payment Order. In all cases of non appearance, a note
shall be made on the Pension Payment Order of the form in
which proof was given within each year of the pensioner's
continued existence and the initials of the disbursing officer or of
the officer verifying the fact shall be put against the note.
219. A pensioner not resident in India may draw his pension in India
through a duly authorized agent who must produce a certificate
by a magistrate, a notary or a banker on each occasion that the
pensioner was alive on the date up to which his pension is
claimed, unless the agent has executed a bond to refund
overpayments and produce such a certificate as aforesaid at
least once in a year.
220. Pensions of insane persons may only be paid to their
guardians appointed under the Lunacy Act IV of 1912, or they
may be paid to such persons as are appointed by the
Government to draw them.
221. When a pensioner is a minor, or is for any other reason
incapable of managing his own affairs and has no regularly
appointed manager or guardian, or when no such manager or
guardian is nominated by the sanctioning authority, the Collector
may, on application by or on behalf of, the pensioner, and subject
to such conditions as he may impose, declare any suitable
person to be the manager or guardian for the purpose of
receiving pension on behalf of the pensioner, and payments of
pension may be made to such manager or guardian in the same
way as to the original holder provided that sufficient proofs are
forthcoming at the time of each payment of the original holder
being alive and eligible to receive the pension for the period
covered by the payment. Such declaration may at any time be
revoked or altered at the discretion of the Collector.

Forms of Pensions Bills and connected certificates

222. Save as hereinafter provided in this rule, claims for payment
of pensions shall be presented on bills in BTC Form 29, a copy
of which will be supplied by the disbursing officer to each
pensioner or his agent or representative. The bill must be duly
receipted by the pensioner or by some other person authorized
to give legal acquittance on his behalf. If the pensioner cannot
sign his name, his thumb impression shall be taken on the bill.
The pensioner's portion of the Pension Payment Order must
invariably be presented with the bill.

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223. Instead of requiring each individual pensioner to present a
separate bill in BTC Form 29, the disbursing officer may, subject
to such general or special instructions as the Accountant
General may issue in this behalf, prepare a single bill in BTC
Form 30 for all on account of each class of pensions. The
receipt of each pensioner appearing personally shall be taken
in the column provided for that purpose while individual receipts
shall be appended to the bill in support of the payments made.
If payment is made on the basis of a life certificate, a note
should be made on the individual receipt of the name of the
person actually receiving the money. The number of entry in the
Bill shall be entered on all such documents.
224. When a pensioner draws his pension through an agent or
representative the claim must be supported by the written
authority of the pensioner to pay the pension to the agent or the
representative nominated by him to receive payment on his
behalf. In such cases the endorsement "Received payment" must
be signed by the pensioner and a separate receipt which need not
be stamped shall be endorsed by the agent or the nominee as the
case may be in token of having actually received the payment.
225. A declaration in BTR Form 31 shall be obtained half-yearly from
female pensioners whose pension is terminable by their marriage
or re-marriage, and shall be attached to the bills for pension paid
for December and June.
226. A certificate of non-employment as printed on the forms of bills
shall be obtained from all pensioners in receipt of service pensions.
If a pensioner who is required to sign the certificate is re-
employed either permanently or temporarily in a Government
establishment, or in an establishment paid by the State
Government or by a local fund, during the period for which
pension is claimed, he must furnish the necessary particulars
therein, and the disbursing officer shall ascertain and report
whether the rules regarding such re-employment have been duly
observed. In case a pensioner is permitted under the rules of the
State Government to draw pension after re-employment, the
certificate must be modified accordingly.
227. The following procedure shall be observed in drawing pensions
through public sector Banks:
(a) If the life certificate of the pensioner is given by such a
recognized Bank it should not be necessary for the Bank to
state why the pensioner is unable to appear.
(b) Payments of Pensions to clients of such recognized Banks may
be made by transfer credit to their account

Checks to be applied by the Pension Disbursing Authority

228. A pensioner drawing pension for the first time shall be required to
produce the copy of the order by which the sanction to his
pension was communicated to him.

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229. On the appearance of a pensioner claiming payment of pension,
his personal marks shall be checked by the disbursing officer and
the signature to the receipt shall be compared with the facsimile
of the signature taken on the disburser’s portion of the Pension
Payment Order. If the pensioner cannot sign his name, his
thumb impression on the receipt shall be compared with the
original impression taken on the Order. In cases of doubt,
payment may be made on the strength of resemblance between
the Pensioner and his photograph where one is pasted on the
disburser's portion of the PPO, pending final settlement of any
question which may arise about identification marks, signature or
finger impressions.
230. When a pensioner draws his pension through another person,
the disbursing officer must take special precautions against
fraudulent presentation of claims and satisfy himself of the
existence of the pensioner and of the identity of the payee before
any payment is ordered, and if he feels any suspicion, shall refer
it to the pensioner before payment.
Note: In so far as the disbursing officer is concerned, the
authority of a person to receive payment of pension on behalf of a
pensioner shall be deemed to remain unimpaired until its
termination, the death of the pensioner or otherwise, becomes
known to the disbursing officer.
231. In view of the special risk of fraud involved in the payment of
pensions of women who do not appear in public, special care shall
be taken in the identification of such pensioners. The descriptive
rolls, when originally prepared, and the periodical certificates of the
continued existence of such women, shall be attested by two or
more persons of respectability in the town, village or pargana.

Record of payment
232. Every payment must be entered on the reverse of both portions
of the Pension Payment Order and attested by the signature of
the disbursing officer. Further, when a pension is paid to a
pensioner for several months on the same date, it is essential
that the date of payment in the Pension Payment Order should
be written against each month for which the claim is paid, though
there is no objection to the disbursing officer putting only one
initial against several entries which may in such cases be joined
by a bracket.

Special Rules applicable to Political Pensions

233. Every disbursing officer shall maintain a register of political
pensions payable showing for each pension separately:
(i) origin and nature of the pension and the ground on
which it was sanctioned;
(ii) the amount and period of payment;
(iii) the order of competent authority sanctioning its payment;

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 (iv) the name and residence of the pensioner, with specification
of shares, if any;
(v) reference to the register of Pension Payment Orders;
(vi) whether tenable for life only; or if it is inheritable, the
manner and extent to which it will descend, quoting the
orders effecting it;
(vii) any special condition attached to the grant of the pension;
and
(viii) any other matter worthy of note in connection with the
pension.
234. In cases in which political pensioners are exempted from
personal attendance, the disbursing officer, if he entertains
any doubt which he has no convenient means of removing, shall
refer the case to the Finance Department through his immediate
superior for orders, but the payment of pension may not be
suspended pending the result of such reference.

Payment of Commuted Pension

235. (a)The payment of the commuted value of a portion of a pension
can be made upon the authority issued by the Accountant
General, only to and upon the receipt of the person legally
entitled to receive it, and not otherwise.
(b) In every order authorizing the payment of commuted value of
a portion of a pension, the Accountant General will specify the
date from which the pension may be paid at the old unreduced
rate. If, however in any case, the commuted portion of the
pension to which the pensioner was not entitled under this article
has been paid to him before the receipt of the Accountant
General's order authorizing the payment of the commuted
value, the commuted portion so paid shall be deducted from the
amount payable in commutation.

Gratuities
236. (a) Gratuities shall be paid on the authority received from the
Accountant- General, to whom the sanction is communicated by
the sanctioning authority or by another Accountant General. The
payee must be required to produce his personal copy of the letter
of the Accountant General to the Treasury Officer authorizing
payment of the gratuity and the disbursing officer shall record the
fact of payment having been made on the copy of the order so
produced.
(b)Gratuities may be paid only to, and upon the receipt from the
persons legally entitled to receive them and not to, or upon the
receipt from the head of the office or department in which the
government servant formerly served.
(c)Provided that the payment of gratuities may be made,
without personal-appearance of the former government servant,

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 through an authorized agent; including a Bank, who shall be
required to give the Government, separately in respect of each
payment, a Bond of Indemnity, which shall be duly stamped, in
the following form:
In consideration of our being authorized to draw the gratuity
amounting to Rs. (number) (in words) payable to (Name of
beneficiary) dated(date) issued by the Accountant General, we
the (Name of Bank or Agent) hereby agree to refund to the
State Government on demand, any overpayment that may
be made to us on this account.
Sub-section V-Periodical identification of pensioners

General Rules
237. (a) On the first appearance of a pensioner on or after the first
of April each year, the disbursing officer shall, except in the case
of pensioners whose specimen signature are attached with the
Pension Payment Order, take an impression of the thumb and
all the fingers of the pensioner's left hand on the pension bill.
The pensioner shall then be identified from the particulars given
in the disbursed portion of the Pension Payment Order or in the
audit register, as the case may be. Identification shall also be
made by an examination of the impressions given on the bill with
those attached to the Pension Payment Order or by reference to
the Pensioner's photograph where one is pasted on the disburser's
portion of the Pension Payment Order, if he cannot be identified
by other means with absolute certainty.
(b) Except persons who have been gazetted government
servants, persons who have been specially exempted by the
Government on the ground that there can be no difficulty in
future identification and pensioners who are required to send
along with their pension application certified copies of photographs
of passport size, only if they are literate enough to sign their
names, all pensioners shall be liable to the operation of this Rule.
(c) Purdahnashin ladies and illiterate pensioners must give a
thumb impression on their bills in the presence of the person who
grants the life certificate, or in case of illiterate pensioners who
personally attend the paying office before the disbursing officer.
Note 1: Pensioners drawing pension of more than Rs.10000 per
month are exempted from the operation of this rule, provided
that their identity can be established otherwise to the
satisfaction of the Treasury Officer.
Note 2: In cases where discrepancies are noticed in regard to
thumb impressions or personal marks of pensioners which
cannot be settled without reference to the authorities under
whom the pensioners served - a course which would entail
considerable delay and causes inconvenience to pensioners,
disbursing officers should take special steps to ensure a proper
identification, and when this is obtained the Treasury Officer

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 should alter the record of the thumb impressions or personal
marks and send an intimation to that effect to the Accountant
General.
238. In all cases exempted from personal appearance, the disbursing
officer must take special precautions to prevent impersonations
and must at least once a year receive proof independent of that
furnished by the life certificate of the continued existence of the
pensioner. For this purpose, the disbursing officer shall, save in
cases of exemptions from personal appearance allowed by
orders of competent authority, require the personal attendance
and due identification of all male pensioner who are not
incapacitated by bodily illness or infirmity from so attending and
in all cases where such inability may by alleged, he shall require
proof thereof in addition to the proof submitted of the
pensioner's existence. The disbursing officer is personally
responsible for any payment wrongly made and in all cases of
doubt, must consult the Accountant General.
Note: Whenever payment of pension is made on production of life
certificate, an entry (say “L.C.”) should be made for the month of
payment on the reverse of the Pension Payment Order. This will
enable the disbursing officer to ascertain later at a glance the
period for which the pensioner has not attended in person and to
send out a call for his personal attendance, which may
conveniently be dispatched through the messenger sent by him
to receive payment of pension in the month previous to that in
which his presence is required.
Sub-section VI - Undrawn pensions and arrears

General
239. Unless the Government by general or special orders otherwise
directs, a pension remaining undrawn for more than one year
shall cease to be payable by the disbursing officer. If the
pensioner afterwards appears, or a claim is presented on his
behalf, the disbursing officer may make the payment, but the
arrears cannot be paid without the previous sanction of the
authority by whom the pension was sanctioned, to be obtained
through the Accountant General, if
(i) the pension in arrears is to be paid for the first time, or
(ii) the amount in arrears exceeds Rs. 50,000.
Provided, however, that the amount above Rs. 50,000, but not
exceeding Rs. 5,00,000 is payable by the orders of the Collector.
Provided further that if the pension remains undrawn for
three years in the case of a service pension, or six years in the
case of a political pension, it cannot be paid without the
authority of the Accountant General.

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 Note 1: If the suspension of payment is attributed to error or
neglect by any government servant, the Accountant General
may direct payment of the arrears on his own authority.
Note 2: In cases where the pension is sanctioned by the State
Government, the payment of arrear pension under this Rule can
be sanctioned by the Collector or the Heads of Departments.
240. A gratuity payment order shall remain in force for one year only
and no such order shall be retained in a disbursing office if
payment has not been made on it within a year of its issue.

Death of Pensioners
241. (a) Subject to any rule or order made by the Government in this
behalf, the payment of arrears of pension due in respect of a
deceased pensioner shall be regulated by the following:
(i) Pension can be drawn for the day of a pensioner's death;
the hour at which death takes place has no effect on the
claim.
(ii) On the death of a pensioner, payment of any arrears
actually due, may be made to his heirs provided that they
apply within one year of his death. They can not be paid
thereafter without the authority of the Accountant
General.
(iii) Subject as provided in the preceding clauses, the
provisions of Bihar Financial Rules shall apply to
payment of arrears of pensions due in respect of a
deceased pensioner, as they apply to payment of
arrears of pay and allowances due in respect of a
deceased government servant.
(b) Any person claiming as the heir of a deceased pensioner shall
be required to produce the pensioner's portion of the Pension
Payment Order, or if no Pension Payment Order has been issued,
the copy of the order in which the sanction to the pension was
communicated to the pensioner or the heir.
(c) After payment of the arrears of pension, both portions of
the Pension Payment Order shall be returned to the Accountant
General with a report of the date of the death of the pensioner.

Reports to the Accountant General

242. (a) Every Treasury Officer shall submit to the Accountant General,
every six months, a statement of cases of failure to draw
pensions. The statement shall be prepared in two parts; the first
part, showing the names of all pensioners who have not drawn
their pensions for three years (for service pensions) or six years
(for political pensions), mentioning the class of pensions; and
the second part, showing the names of pensioners, other than
those included in the first part, who have not drawn their

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 pensions for more than one year. The reasons for non-drawal,
if known, shall be stated against each name.
(b) The disburser's portions of the Pension Payment Orders of all
pensioners whose names are included in part one of the above
statement as also of the deceased pensioners where arrears of
pensions due are not claimed within one year of the pensioner’s
death, shall be returned to the Accountant General along with
the statement. The Treasury Officer/Bank Manager shall sort out
such cases by examining the file of Pension Payment Orders
every month.
Section 6- Works Expenditure

General
243. The rules in this section shall apply to expenditure on special
services connected with the construction, repair and
maintenance of buildings, roads and other works of public utility,
whether carried out by the Works Department or under special
orders of the Government by other departments using or
requiring such works.
244. (a) Expenditure on petty construction and repairs, executed by
civil officers, is treated as contingent expenditure of the
department incurring it, provided the amount does not exceed
Rs. 20,000. This limit of Rs. 20,000 applies to the amount of
each individual estimate, whether it relates to the building or a
group of buildings.
(b) “Petty construction and repairs” implies petty repairs of
fixtures, petty civil repairs (including seepage in rainy season),
electrical wirings, replacement of broken glass in doors and
windows etc. that may be required in the intervals between
periodical repairs done by the Buildings Department.
(c) The administration of such building works as have not been
transferred from the Buildings Department, can by mutual
agreement, be executed by another department on behalf of the
Buildings Department. The charges in connection with such works
are debitable to the public works grants and the government
servant of the civil department executing the work is to be
treated as a public works disburser.
(d) The Government may, by a general or special order, permit
any Works Department, other than the Buildings Department, to
maintain and repair its own buildings provided it has the
technical capacity to do so.

Mode of obtaining cash

245. Cash required for works expenditure is drawn on cheques in
accordance with the prescribed procedure.

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 Payment by cheques
246. In cases in which the disbursing officer is authorized to draw
cheques on the Bank, all payments in respect of works
expenditure shall be made by cheques. In drawing such cheques
the disbursing Officers shall be guided by general rules laid down
in Section 1 of this Chapter.
247. (a) Save as herein provided, no cheque shall be drawn until it is
intended to be paid. Cheques drawn in favour of contractors and
others shall be sent to them by post or preferably, the amounts
should be credited to their bank accounts by advising the Bank.
(b) It is not permissible to draw cheques and deposit them in
the departmental cash chests at the end of the year for the
purpose of showing that full amount of the grant has been
utilized.

Payments to labourers
248. (a)As a general rule and subject to such exceptions as may be
authorized by departmental regulations, wages of labourers
engaged departmentally shall be drawn on muster rolls
showing the names of the labourers, number of days they have
worked and the amount due to each. The daily attendance and
absence of labourers and fines, if any, must be so recorded as to
prevent any tampering with or unauthorized additions to the
entries once made.
(b) The muster rolls are kept in BTC Form 32. It is the initial
record of the labour employed each day on a work and must be
written up daily by the subordinate deputed for the purpose.
249. (a) The payment made on muster rolls must be made or
witnessed by the government servant of the highest standing
available in the disbursing office, who should certify to the
payments individually or by groups. The amount paid on each
date shall be noted in words as well as in figures at the foot of
the muster roll.
(b) If any items remain unpaid, the details thereof must be
recorded separately in Part-II of the muster roll. They may be
again passed for payment by the officer who originally passed
that muster roll for payment. Unpaid items shall subsequently be
carried forward from muster roll to muster roll until they are
paid, the payments being recorded and certified in the same
way as current items.
Note: Notwithstanding anything contained in this rule, the
disbursing officer to adopt any other alternative method of
making payment of unpaid wages, provided that a systematic
record of items remaining unpaid is maintained and suitable
precautions are taken to prevent double payment.

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 Payments to work-charged estab1ishment
250. Wages of members of work-charged establishment should be
drawn and paid on BTC Form 33 'Pay Bill of Work-Charged
Establishment', which is a combined pay bill and acquittance roll
form.
251. The names and claims of the entire work-charged establishment,
including absentees, must be shown in detail in each bill. The
names shall be grouped by works on which the men are
employed and the drawing officer must certify that the men
were on duty during the periods shown against their names,
each man being employed on the work and on the duties for
which his appointment was sanctioned. Sanctions to the
entertainment of the establishment shall be quoted in each
case.
Note 1: Deductions on account of fines, income-tax, etc. should
be shown by special entries against the names concerned.
Note 2: lf the acknowledgment of the payee cannot conveniently
be obtained on the bill itself, it may be obtained separately on a
hand receipt and attached to the bill as a sub-voucher.
252. Wages remaining unpaid as on the date fixed for the closing of
the accounts of the month may be paid subsequently when
claimed. The procedure described below should be observed:
(i) Items remaining unpaid on the monthly bill should be entered
in a register. Full particulars of the charge, including, reference to
the bill, should be noted in the register.
(ii) Subsequent payments should be made on hand receipts,
reference to the bill in which the charge was originally included,
and the particular item thereof, being quoted in each case.
(iii) When making payments of unpaid wages subsequently
suitable note of payments should be recorded against the original
entries in the register.

Payments to suppliers and contractors

253. Unless in any case the Government after consultation with
the Accountant General directs otherwise, payments for a) all
work done otherwise than by daily labour and b) all supplies
shall be made on the basis of measurements recorded in
measurement books kept for the purpose. Claims for such
payments shall be prepared as far as possible by the claimants
themselves in authorized forms of bills and vouchers. No
payment other than an advance payment may be authorized
unless a responsible officer has checked and accepted the
correctness of the claim in respect of quantities and rates, the
quality of the work/supplies and all the calculations. Subject to
such general or special instructions as may be issued by the
Government after consultation with the Accountant General,
measurement books may be kept in such form and according to

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 such methods as may be authorized by the departmental
regulations.

Payments for works done through local bodies

254. When the maintenance of any government building or roads is
entrusted to a local body, the payment made to it on this account
shall be treated in the same way as a payment for work done by
a contractor. If lump sum payments have been agreed upon,
each payment must be supported by a certificate recorded by a
responsible government servant that the work has been done in
accordance with the conditions agreed upon.

Advances to contractors
255. Advances to contractors are as a rule prohibited and every
endeavor should be made to maintain a system under which no
payments are made except for work actually done. Exceptions
are, however, permitted in the following cases:
(i) Cases in which a contractor, whose contract is for finished
work, requires an advance on the security of materials brought
to site. In such cases, advances may be sanctioned up to an
amount not exceeding 75 per cent of the value (as assessed by
themselves) of such materials, provided that a) they are of an
imperishable nature and b) a formal agreement is entered into
with the contractor. The contract should secure for the
government a lien on the materials and provide safeguards
against loss of materials due to the contractor postponing the
execution of the work or due to shortage or misuse of the
materials, and against the expense entailed for their proper
watch and safe custody.
(ii) Payment of such advances should be made only on the
certificate of an officer, not below the rank of a sub-divisional
officer of the Works Department, that a) the quantities of
materials upon which the advances are made have actually been
brought to site, b) the contractor has not previously received
any advance on their security, and c) the materials are all
required by the contractor for use on items of work for which
rates for finished work have been agreed upon. The government
servant granting such a certificate will be held personally
responsible for any overpayment which may occur in
consequence.
(iii) Recoveries of advances so made should not be postponed
until the whole of the work entrusted to the contractor is
completed. They should be made from his bills for work done as
the materials are used, the necessary deductions being made
whenever the items of work in which they are used are billed
for.
256. Secured advances may also be allowed on lump sum contracts
on the same conditions, but in that case the following certificate

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 needs to be recorded in addition to the certificate prescribed
above:
Certified that the payment made in this Bill includes/does not
include value of materials not exceeding Rs….. for which secured
advances were allowed.
257. Cases in which, in the interest of work, it is absolutely necessary
to make petty advances, advances up to Rs.10,000 may be
allowed by a gazetted government servant or such other
government servant as may be authorized in this behalf. In the
Public Works Department, advances under this clause are usually
sanctioned by the Sub-divisional Officer.
258. An advance payment for work actually done, pending payment
against the final bill, may be made on the certificate of a
responsible government servant, not below the rank of a Sub-
divisional Officer of the Public Works Department, that not less
than the quantity of work paid for has actually been done. The
government servant granting such certificate will be held
personally responsible for any overpayment which may occur in
the work in consequence. Final payments may, however, in no
case be made without detailed measurements.
259. Under exceptional circumstances advances, which are
considered indispensable, may be authorized with the sanction
of the Government, after taking necessary precautions for
securing Government against loss and for preventing the system
from becoming general or continuing longer than is absolutely
essential.

Bills and Vouchers

260. The authorized forms of bills and vouchers for making
payments for works expenditure are the following:
(a) First and Final Bill (BTC Form 34): This form should be
used for making payments both to contractors for work and to
suppliers, when a single payment is made for a job or contract
i.e. on its completion. A single form may be used for making
payment to several payees, if they relate to the same work (or to
the same head of account in the case of supplies) and are billed
for at the same time.
(b) Running Account Bill (BTC Form 35): This form is
intended for contractors for work only. It should be used if (a) it
is proposed to make an advance payment or (b) an on-account
payment when an advance payment already made for the same
work is outstanding.
(c) Running Account Bill (BTC Form 36): This form is used
both for contractors for work and for suppliers. It is intended to
be used for works when only on-account payments are to be
made. It is not to be used if a secured advance or an advance
payment is to be made or if such an advance or advance
payment in respect of the work is outstanding against the

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 contractor. BTC Form 36 is the only form of Running Account Bill
which is suited for transactions with suppliers.
Note: The form to be used on each occasion should be the one
most suitable for the correct exhibition of the state of the
contractor's running account, both before and after the
transaction, regardless of the form or forms which may have
been used for any previous advance or payment.
(d) Running Account Bill for Lump Sum Contract (BTC
Form 37): This form is intended for intermediate payments in
respect of lump sum contracts, which may be made to the
contractor in accordance with his contract. Rough measurement
should be recorded in the note book of the government
servant making the measurements for the inspection of the
inspecting audit staff. No details of work done should be
reproduced in the bill, but a reference should be given to the
number and page of the note book in which rough
measurements are recorded and the Measurement Book in
which such measurements are recorded. The certificate of work
done as provided on the form should be given by the gazetted
government servant in charge of the work or other
government servant as may be authorized in this behalf. The
certifying government servant will use his discretion in taking
measurements in the most suitable manner for reasonably
accurate results and insert the words "rough measurement" in
the first gap in the certificate.
(e) Final Bill for Lump Sum Contract (BTC Form 38): This
form is intended for final payments made to a contractor in
respect of lump sum contracts. The detail of additions and
alterations alone should be given in the bill. For the rest, the
certificate of completion of the work according to the prescribed
specification signed by the gazetted government servant in
charge of the work or other government servant as may be
authorized in this behalf will be sufficient. As a further
precaution, the contractor should be required to add to his
acknowledgment, in his own handwriting, a statement that he
has received the payment in full settlement of all demands.
Note: In the Public Works Department the certificate of
completion should be signed by the Executive Engineer.
261. Hand Receipt (BTC Form 39): This is a simple voucher
intended to be used for all miscellaneous payments and advances
for which none of the above special forms are suitable.
262. Accounts of Petty Contractors (BTC Form 40): A consolidated
monthly account of all petty contractors employed on the same
work or a section of the work may sometimes be prepared in
preference to a separate bill for each payee. The general
adoption of this procedure is not permissible; but whenever it is
desirable to adopt it, the BTC Form 40 should be used. The

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 following instructions should be observed strictly in addition to
those printed on the form itself as foot notes:
(i) This form is intended solely for on-account payments. It
makes no provision for advances, advance payments,
issues of materials, or any other recoverable payments to
contractors and should not be used if any such
transactions occur or are probable.
(ii) No contractors should be treated as a petty contractor if
a separate account in one of the Running Account Bills
Forms is being maintained for him in connection with
some other work.
(iii) If, after some time, the continued use of this form
becomes inadmissible under clause (i) or (ii) above, the
account should be removed from this form in the manner
described below and thereafter the appropriate form of
Running Account Bill should be used.
(a) in the Petty Contractor's Account a special entry should
be made as under, immediately below the entries in
columns 7, 13 and 14 against the line ‘Grand Total’-
Deduct up to date 'value of work done' and 'payment
made' relating to the account of contractor (Rupees).
Transferred from 'Petty Contractor's Account’ to his
personal ledger account.
(b) When a Running Account Bill is prepared
subsequently, the transferred figures of 'value of work
done' and 'Payments made' should be incorporated there in
the same way as if the transactions had from the very
beginning been billed for on one of the Running Account
Bill forms.
Section 7 - Miscellaneous Payments

Refunds of Revenue
263. Refunds of revenue can be drawn only on the demand and on
the receipt of the person entitled to receive them after production
of proper authority. On no account a refund may be drawn on the
receipt of a departmental officer and lodged in a deposit account
pending demand.
264. Every refund shall be noted against the original credit in the
departmental accounts or such other documents in which the
money received are entered in detail and a certificate of such
having been made must be given in all vouchers for refunds.
265. Except as hereinafter provided, or unless some other form has
been prescribed by departmental regulations for any particular
class of refunds, bills for drawing money from the Treasury on
account of refunds of revenue shall be prepared in BTC Form
41. The government servant who received the original amount
shall fill in columns 1 to 5 of the form and sign the certificate at the

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 foot, while the Treasury Officer shall verify the credit by means of
the particulars in columns 4 and 5 and affix his signature in
column 6 in token of his having done so.
266. In cases where the value of stamps returned to the Treasury is
refunded in cash, a note should be made in the voucher
indicating the particular Treasury plus and minus memorandum
in which the returned stamps have been accounted for.
267. A list of authorities competent to sanction refunds of revenue is
given in Appendix 11. The sanction may either be given on the
refund voucher itself, or quoted in it and certified copy
attached when such orders are not separately communicated to
the Accountant General.
268. Unless otherwise provided by any law or rule or departmental
regulation, an order for refund of the revenue shall remain in
force for a period of three months only from the date on which it
was issued, and no payment shall be made on its authority
thereafter, unless it is first got revalidated by the sanctioning
authority.

Grants-in-aid, contribution, etc

269. The terms grants in-aid, contribution, etc. include grants to local
or autonomous bodies, quasi-government agencies, religious,
charitable or educational institutions; stipends, scholarships,
dress, cycles etc. given to students as incentive; contributions to
public exhibitions and fairs, expenditure from the discretionary
grants placed at the disposal of the Governor, the Ministers,
Commissioners of Divisions and Collectors, and compensations
to government servants for accidental losses, etc.
270. Save as hereinafter provided, bills for grants-in-aid,
contribution, etc, shall be presented in BTC Form 42. The
grants-in-aid bill shall be prepared under the supervision of the
sanctioning authority and drawer by a drawing and disbursing
officer authorized in this behalf, and shall be duly receipted by
the grantee along with a certificate to the effect that conditions
for such grants-in-aid have been fulfilled. The orders sanctioning
the payment must also be quoted in the bill.
271. To prevent fraudulent withdrawal or double payment, the
sanctioning authority must maintain a register containing list of
sanction orders in serialised number demand wise of all the
Grants in aids and given to differerent organisations and send a
copy of the government order sanctioning grants to the
concerned Treasury Officer, who will keep it in a guard file.
Accountant General and the Treasury Officer shall consult his
copy of the sanction order as soon as the claim is preferred. The
payment should be noted conspicuously on the body of the
sanction order. To enable the Treasury Officer to verify the
genuineness of the signature on the sanction order, the
sanctioning authority shall send his specimen signature to the

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 Treasury Officer concerned, if the same is not already available in
the Treasury, in the manner as laid down in Rule 70 above. The
Treasury Officer shall compare the signature on the government
order sanctioning the payment with the specimen signature of
the sanctioning authority before payment order on the relevant
bill is signed by him and take a pre-receipt from the grantee
agency. The Treasury Officer shall refuse payment of such bills
which do not conform to the above requirements. The
sanctioning authority shall obtain the utilisation certificate and
audited account from the grantee agency/institution and send it
to Accountant General.
272. Bills for Scholarships and Stipends, Dress, Cycles etc. given to
students as incentives should be drawn on BTC Form 43 and
should be supported by the following certificates:
“Certified that the student/students for whom claim made
for has/have been borne and is/are expected to be borne on
the rolls during the period to which the claim relates and that
necessary recovery of over drawal of amounts due to the
absence of student/students during the preceding quarter has
been made in this bill where necessary. Further certified that
scholarships drawn in previous months have been disbursed.’
Except in the case of bills which require to be countersigned by a
higher authority, the names of the scholars need not be shown in
the bill, only the number of scholarships and the rates at which
they are drawn with details giving the description and tenure of
each scholarship drawn and the date when it will cease, should
be shown.
273. (a) Scholarship and stipend bills and grants-in-aid bills of aided
schools and colleges should be drawn quarterly for one month in
arrear and two months in advance.
(b) If any conditions are attached to the payment of scholarship
or stipends the bill must bear a certificate of the countersigning
government servant that he is satisfied that the prescribed
conditions have been fulfilled.
(c) All social security schemes wherein the state grants
money/aid to disadvantaged persons or families shall be
considered as Grants-in-Aid and shall be drawn on BTC form 42
and must be accounted for in the manner provided in 272.
274. The disbursements out of discretionary grants are subject to
the same general conditions as are applicable to other
expenditures of public money.
275. Compensation to government servants for accidental losses etc.
due to effects of floods, cyclone, earthquake or otherwise, may be
drawn in the ordinary pay bill form.

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 Compensation for Land
276. The procedure to be observed for the payment of compensation
for land taken up for public purposes shall be regulated by the
special orders reproduced in Appendix 12.

Ad interim payments under Section 33

of the Bihar Land Reforms Act, 1950
277. (a) The amount sanctioned in pursuance of the provisions of
Section 33 of the Bihar Land Reforms Act, 1950, in respect of
the persons entitled to receive ad interim payments will be
drawn from the Treasury by the payee via a bill in BTC Form 44.
(b) One Bill form should be used for each payee but it may
comprise payments relating to a number of estates or tenures
belonging to him.
(c) The Bill will be drawn up in the office of the Officer functioning
as Collector under the Bihar Land Reforms Act, 1950 and will be
countersigned by the Collector of the district.
(d) Before the bill is handed over to the payee by the Officer
functioning as Collector under the Bihar Land Reforms Act, 1950
for encashment at the Treasury, such officer will send sufficiently
in advance of the presentation of the bill at the Treasury an
advice list in respect of such bills by name to the Treasury
Officer in Form J (2) prescribed under Rule 25A (g) (ii) of the
Bihar Land Reforms Rules, 1951. The advice list will bear a
continuous serial number for each financial year in order to
enable the Treasury Officer to file them in a guard file. The
Treasury Officer shall not cash the bill unless it agrees with the
advice list. On payment of the bill the Treasury Officer will
detach and return the lower portion of the advice list to the
Officer functioning as Collector under the Bihar Land Reforms
Act, 1950 after noting therein the TV number and date of
payment of the bill.
(e) The payee may personally present the bill at the Treasury or
endorse it in favour of any other person or Bank for collection on
his behalf.
(f) The Treasury Officer shall maintain a separate register of
ad interim payment under Section 33 of the Bihar Land Reforms
Act, 1950 in BTC Form 45 on the basis of details furnished in
the bills presented and encashed at the Treasury. This register
in the Treasury shall be verified once every six months by the
officer functioning as Collector under the Bihar Land Reforms
Act, 1950 in the manner prescribed by Bihar Land Reforms
Rules, 1951.

Discount on Stamps
278. Discount on stamps is allowed to certain classes of vendors under
rules framed by the Board of Revenue and is given by
deductions from the purchase money. Such discount is passed

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 on a certificate from the Treasury Officer to the effect that proper
rates of discount have been allowed.

Public Debt
279. When, under the terms of a loan notification issued by the
Government, subscriptions to any new loan are receivable at the
Treasury, the procedure to be observed by the Treasury Officer
in receiving such subscriptions and crediting them into the Public
Account shall be regulated by the relevant provisions of the
Government Securities Manual and by such supplementary
instructions as may be issued from time to time.
280. The procedure to be followed by the Treasury Officers and the
Public Debt Offices in making payments in respect of the
principal of any loan when it falls due or with regard to the
payment of interest on different forms of Government Securities
shall also be governed by the relevant provisions of the
Government Securities Manual and by such supplementary
instructions as may be issued from time to time.
281. (a)The procedure to be followed in respect of Public Debt Bonds
shall be governed by the relevant provisions of the Public Debt
Act, 1944 and the rules framed by the Central Government
there under.
(b) Wage and means advances given by the bank to the
Government shall be administered on the rules formed in this
regard by the bank.
282. Government Promissory Notes, on which interest may be due,
shall be presented to the Treasury Officer, who having made the
necessary examination and record, shall give the holder an order
on the Bank in the following form:
Pay to (payee's particulars) Rupees (amount), being interest due
on Government Promissory Note No. of for Rupees (amount).
283. Holders of maturing Government Securities shall be allowed to
lodge at the treasuries the maturing Government Securities full
three weeks ahead of the actual date on which the payment is
due, to enable the Treasury Officer to make payment of the
discharge value of the Security without delay.

Payment to the Reserve Bank

284. Bills for sums payable to the Reserve Bank e.g. bills in connection
with flotation of new loans, management of public debt, etc.,
shall be countersigned by a government servant of the Finance
Department before they are paid.

Commissions and Committees

285. The procedure to be observed by Commissions and Committees
of the Government in drawing moneys for their expenditure
shall be governed by the orders issued in each case.

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 Inter-departmental transfers
286. The cost of supplies made, work done or services rendered by one
department of the Government to another shall be settled as
interdepartmental transfers through cheques, bank drafts or
transfer credit as the case may be. The withdrawal of such
amount from the Treasury should be made in BTC Form 46. It
shall be the responsibility of the receiving government servant or
the department to maintain and submit its accounts in accordance
with the prescribed procedure.
Section 8-Rules Applicable to Particular Departments

Sub Section - I - Public Works Department

287. (a) The rules in this section apply primarily to officers of the
Public Works Department in relation to their transactions with
treasuries. They are equally applicable to Special Land
Acquisition Officers and other government servants not
belonging to the Public Works Department who may be
authorised to incur expenditure against the grant for public
works.
(b)When a government servant of another Civil Department is
authorised to incur charges against the grant for "Public Works",
he will do so as a public works disburser in accordance with the
rules in this chapter.

Drawings from Treasury

288. Funds may be supplied to government servants of the Public
Works Department in two ways:
i. By means of bills for pay, travelling allowance and contingent
expenditure;
ii.By means of cheques for works and works related expenditure.
289. Establishment and contingent bills presented by a Public Works
Office shall be honored by the Treasury only if such office has
been placed in account with that Treasury by the written
authority of the Finance Department under intimation to the
Accountant General.
Note: The provisions of this Chapter apply to the bills drawn by
public works officers in the same way as they apply to bills
drawn by government servants of other civil departments.

Cheques
290. (a) Officers of the Public Works Department are authorized to
draw funds by bills as well as by cheques. The Bills and the
Cheques shall be encashed at the Bank only on payment orders
endorsed thereupon by the Treasury Officer.
(b) In respect of cheques where a Divisional Officer has
intimated any limits on the drawings of a Sub-divisional Officer,

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 the Bank will observe the prescribed limitation. In all other
cases, cheques will be cashed without any limitation, if
otherwise in order.
291. A list showing the designations of the government servants in
charge of public works divisions and subdivisions and other
public works disbursers and the treasuries on which government
servants are authorised to draw cheques is given in Appendix13.
Cheques drawn by any government servant other than those
shown against the Treasury should not be cashed by Treasury
without first obtaining authority from the Finance Department.

Subordinate officers
292. (a) A Divisional Officer authorised to draw cheques on the
Treasury may empower any of his sub-divisional officers to draw
against his own account. Separate accounts for sub-divisional
officers shall not be opened at the Treasury; the Divisional
Officer shall give a letter of authority only and the cheques
drawn and paid under his authority will be dealt with in the
same way as if drawn by himself. But if the Divisional Officer has
intimated any limitation on the drawings of a sub-divisional
officer for any month, the cheques drawn by the latter during
that month shall be noted, irrespective of the date of payment,
on the reverse of the letter advising such limitation.
(b) As the accounts of all public works officers are not closed on
the last day of the calendar month, the letters of limitation
should specify the dates of commencement and termination of
the month in each case, and the limitations advised therein
should be held to be applicable to cheques drawn during the
month thus defined. Any un-drawn balance should not be
available for drawings in the subsequent month.
(c) At the option of the Divisional Officer, the limitation may not
be intimated to the Treasury Officer, if the check exercised by
the Divisional Accountant over the sub-divisional cash account,
after the expiry of the month, is considered sufficient for the
purposes of the Divisional Officer.
(d) When funds are required for a sub-divisional officer at a
different Treasury from that with which the Divisional Officer
himself banks, the latter shall get himself placed in account with
that Treasury and then empower his subordinate to draw against
his account.

Pass Book
293. (a) The amount of each cheque paid must be recorded in a pass
book or list of cheques cashed in BTC Form 47, which will
remain with the Divisional Officer and shall be sent by him
periodically to be written up by the Treasury Officer from the
register of cheques paid, the details being taken from the Bank’s
daily sheets.

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 (b) The Divisional Officer should send his pass book to be
written up by the Treasury Officer at least once every month.
(c) Treasury Officers should invariably enter in this pass book,
the book number as well as the individual cheque number and
the distinguishing initial, if any, for each cheque encashed.

Monthly Settlement
294. The Treasury Officer shall arrange to have a monthly settlement
very early in the month with the Divisional Officer. He should
have the pass book written up in respect of cheques cashed
during the previous month, and also return, after signature, the
consolidated receipt sent to him by the Divisional Officer for all
the remittances sent by him and his subordinates during that
month. He shall also furnish the Divisional Officer with a
certificate of total issues as follows:
‘I hereby certify that the total issues made from this Treasury on
cheques drawn against the account of (designation), Officer in
charge (name of Division) during (period), amount (Rs (figure)
(in words)).’

Return of Form supplied

295. The Treasury Officer shall send quarterly to each Divisional
Officer a statement showing the numbers and dates of all Public
Works cheque books and receipt books issued on requisition
received from the Divisional Officer and each of his sub-
divisional officers.

Supplemental
296. Subject to the general provisions of this section, supplementary
instructions for the guidance of the departmental officers may be
laid down by departmental regulations.

Sub Section II - Forest Department

Introductory
297. The rules in this section are intended primarily for the guidance
of Forest Officers in their dealings with the Treasuries. They are
also applicable to any other government servant not belonging
to the Forest Department, who may be authorised to incur
expenditure against forest grants.
298. (a) Government servants in charge of Forest Divisions are
authorised to obtain funds required for departmental
disbursements by drawing both bills and cheques on the
Treasury with which they have been placed in account by the
Finance Department.
(b) When government servants of other civil departments are
authorised to incur charges on account of the Forest
Department, they will also do so as Forest disbursers, that is,

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 they can obtain funds from the Treasury for such expenditure
only under rules applicable to the officers of the Forest
Department.
299. (a) As mentioned above, officers of the Forest Department are
authorized to draw funds by Bills as well as by Cheques. Bills
and Cheques shall be encashed at the Bank only on payment
orders endorsed thereon by the Treasury Officer.
(b) Cheques drawn by government servant holding charge of a
Forest range or sub-division may be paid up to the limits fixed
by the Conservator. Cheques drawn by the Divisional Officers
themselves will be encashed without any limitation, if otherwise
in order.
Explanation: The Treasury Officer may encash, against the
drawing account of a Divisional Officer, a cheque drawn by a
government servant holding charge of a forest range or sub-
division, provided he has received from the Conservator
instructions to that effect in writing. Such instructions must
empower the government servant personally and may specify
the extent to which he may draw. Such officer must not use the
same cheque book as the Divisional Officer.
(c) For petty disbursement of the Forest Department, lump sum
amounts may be drawn from the Treasury. Only the minimum
cash required should be drawn, and if it is found at any time
that the balance in hand is larger than required, the surplus
should be refunded to the Treasury.
300. The Divisional Forest Officer of a non-territorial division when on
tour within the territorial jurisdiction of another Divisional Forest
Officer may obtain cash for the payment of travelling allowances
and pay bills of such officers and staff of his division as may be
touring in the said territorial division, as well as contingent
expenditure from the Divisional Forest Officer in whose
jurisdiction they are touring. The amount will be paid on written
request of the touring Divisional Forest Officer and will be
adjusted in the accounts of the Divisions concerned by inter-
divisional transfer.

Forest Department Establishment

301. The general rules regarding the preparation of pay, travelling
allowance and contingent bills of a public works department shall
also apply to this department (see Rule 288 above).
302. Pay and travelling allowance due to a government servant on his
transfer to another circle or division, and not paid on his
departure, should be paid from and charged against the
appropriation of the division to which he has been transferred.
303. The leave salary of gazetted government servants of the
department on leave at a place where there is no Forest
Disbursing Officer may be drawn from the Treasury on

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 presentation of bills in the same way as gazetted government
servants of other civil departments.

Sub Section III - Secretary to the Governor

304. Funds required to meet disbursements on account of

expenditure from the contract allowance of the Governor are
drawn on a simple receipt in BTC Form 48. Secretary to the
Governor furnishes to the Accountant General a monthly
statement showing details of expenditure on account of these
charges in BTC Form 49. Charges on account of the tour
expenses of the Governor are drawn by the Secretary to the
Governor in fully vouched contingent bills in BTC Form 25. He
also draws the amount for meeting expenses on entertainment
of official guests staying at Raj Bhawan every month from the
Treasury by presenting contingent bills under the head '2070-
General Administration-Government Hospitality Organisation-
Hospitality charges of the Governor-Charged'.

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CHAPTER 5
Loans and Advances
Section I- General

Introductory
305. The rules in this chapter shall apply to loans and advances of
different classes, which are granted by the Government under
the heads “Loans and Advances by the State Government” and
"Advances Repayable" except in so far as they are governed by
any special rules contained in other parts of these rules or in any
departmental regulations.

Mode of Drawing and Repayment

306. A bill on which a loan or advance is drawn must quote the
authority sanctioning such loan or advance. Subject to the
provisions of Section II of this Chapter, a Treasury Officer may
authorize payment of a loan or advance only if the bill has been
signed or countersigned by the competent authority, or if the
sanction has been specially communicated to him.
307. Except as otherwise provided in Section II of this chapter, loans
and advances such as advances for the purchase of motor
vehicles and house building advances may be drawn in BTC
Form 50 and other miscellaneous loans in BTC Form 51.
Temporary advances from General Provident Fund should
however be drawn on the pay bill form itself.
308. (a) The repayment of loan or advance shall be made through bill
or challan as the case may be. Before presenting the bill or
challan to the Bank, the classification and rate of payment shall
be authenticated by the departmental officer concerned.
(b) When the repayment is made by deduction from the amount
of a claim against the Government, the bill for such a claim must
state the original date and amount of the loan or advance or
otherwise give sufficient particulars for its identification.
309. If the amount repaid includes interest as well as principal, the
interest must be specified separately. If the repayment is a fixed
periodical amount, including both interest and principal, the
orders fixing such amounts must be quoted.
Section II - Special rules applicable to different classes of
loans and advances

Loans to Municipalities, Local Bodies etc.

310. Unless in any case the Government directs otherwise, the issue
of loans shall be governed by the following rules:
(a) Every loan granted to a municipality or any other quasi-
public body or person will be recorded in the books of the
Accountant-General.

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 (b) The Accountant-General, before furnishing the statement
mentioned in the preceding clause, will ascertain that the
municipality or other party responsible for the loan has assented
to the arrangement, or that it is distinctly stated by the
Government among the terms of the loan.
311. (a) No department or officer may incur any expenditure or any
liabilities against a sanctioned loan, unless a statement in
writing is first obtained from the Accountant General that the
amount is available out of such loan and that it has been placed
by him in a separate account so as to be available for the
proposed expenditure.
(b) Funds spent under the clause above shall reckon for interest
as if they were drawn on the last day of the month in the
accounts of which they are included by the spending department
or officer.

Revenue Advances
312. The following special procedure is prescribed for the drawing of
revenue advances which include takavi advances, advances
under the Land Improvement Acts, advances for Survey-
Settlement operations and any other advances which Revenue
Officers are allowed or directed to make under the provisions of
any law or under special orders of the Government for the time
being in force.
Note: Takavi work advances for expenditure on takavi works
executed through the Public Works Department are regulated by
departmental rules. Save where the estimated cost of such
works is recovered in the Public Works Department, recoveries
of such advances will be made by the Collector in the same way
as arrears of land revenue.
313. Advances may be issued from the Treasury upon orders signed
or countersigned by the Collector, or another duly authorized
government servant. Neither the Treasury Officer nor the
Accountant-General will be responsible for taking further
cognizance of each individual transaction after payment by a
Treasury beyond keeping a separate Plus and Minus
memorandum for each government servant who authorizes the
advance in accordance with the directions contained in the
Accounting Rules for Treasury Officers,1992. For all further
accounts and supervision, the departmental authorities shall be
responsible.
314. (a) The revenue advances may be paid either direct to the
parties concerned on their duly stamped receipts, or be drawn in
lump-sums on Abstract Bills in BTC Form 26 to be given to
government servants for further disbursement of such advances.
(b) In the former case, the payments in the Treasury account
must be supported either by actual payees' receipts, or where
these are required by the departmental officer, by a certificate

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 from the Collector or other duly authorized government servant
to the effect that the payments have been made to the proper
parties and their receipts duly taken and filed in the
departmental office.
(c) In the latter case, the following safeguards shall be adopted:
(i) No government servant disbursing these advances should
be allowed to draw a second advance without producing a
Detailed Bill to account for the amounts already disbursed
from the last advance, any balance left being refunded into
the Treasury. In no case should the submission of the
detailed bill be delayed beyond the end of the sixth month
following that in which the advance was drawn from the
Treasury.
(ii) Disbursing officers should take the receipts of the payees
on the spot and certify at the foot of the detailed bill that
the advances were duly sanctioned by them and paid in
their presence.
(iii) Payees' receipts need not be sent with the Detailed Bill and
their names need not be shown in it.
(iv) The Detailed Bill should be forwarded to the Accountant-
General through the Treasury Officer in support of the debit
appearing in Treasury account. The Detailed Bills should be
submitted in BTC Form 27, which should be prominently
marked on top 'Not payable at the Treasury'.
(v) The Collector or the Head of the Department concerned
should prescribe a money limit for the amount which can be
drawn on abstract bills by each government servant with
due regard to the circumstances of each case.
315. It shall be the duty of every Drawing and Disbursing Officer to
see that the debits and credits made to his account by the
Treasury should correspond with those entered in his own
register and with the returns being submitted for each month.
He shall obtain from the Treasury a copy of the relevant plus
and minus memorandum and take necessary steps for the
removal of differences between the two sets of accounts, if any.
Special care should be taken while paying recoveries into the
Treasury, that the amount of interest and principal recovered
has been separately and distinctly credited, as the former must
not and the latter must be credited in the plus and minus
memorandum.

Departmental Advances
316. Advances granted for departmental purposes may be drawn in
BTC Form-61 on the responsibility and receipt of the Drawing
and Disbursing Officer to whom they are sanctioned, subject to
adjustment being made by submission of detailed bills supported
either by vouchers or by refund.

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317. In case of advances for departmental expenditure which are
ultimately recoverable from private owners or other parties, the
duty of maintaining detailed accounts of such advances or of
watching their recoveries and of supervision etc. shall rest with
the departmental authorities concerned. The Treasury Officer
shall be responsible only for maintaining a plus and minus
memorandum in accordance with the directions contained in the
Accounting Rules for Treasury Officers, 1992.
318. The procedure prescribed for departmental advances and their
adjustment is same as that prescribed for revenue advances
except for the time limit which shall be twelve months from
drawal. No departmental advance shall be given to the same
DDO for the same purpose unless the previous advance has
been adjusted as per the procedure mentioned above.

Advances under special laws

319. Advances under this head will be regulated in accordance with
the provisions of the relevant Acts and Rules framed there
under, or by such orders, general or special, as may be issued
by the Government in this behalf.

Advances to Government Servants on personal account

320. (a) These advances may be drawn on ordinary pay or travelling
allowance bill forms, or on BTC Form 51 as the case may be.
The names of government servants with their designations and
the amounts of advances sanctioned for each should be clearly
indicated in the form used.
(b) A personal advance to a government servant may be repaid
either in cash or by deduction from his pay or travelling
allowance bill as required by the rules or orders applicable in
each case. The recoveries of advances through pay bills should
be supported by schedules of advance recoveries in BTC Form
52, separate schedules being attached for each type of advance.

Other loans and advances

321. Subject to the general provisions mentioned in Section I of this
chapter, loans or advances not falling under any of the separate
classes specified in this section may be drawn and repaid in
accordance with such general or special order as the
Government may issue in each case.

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CHAPTER 6
Deposit Accounts

Section I - Introductory

322. Moneys received at the Treasury for deposit in the Public

Account are usually classified as follows: (i) Revenue Deposits
(ii) Court Deposits (iii) Personal Deposits and (iv) Work
Deposits.
323. (a) Personal Deposits are of the nature of a banking deposit
account, the receipts and payments of which are recorded in
personal ledgers. Other classes of deposits dealt with are in the
relevant rules of this chapter.
(b) Separate registers must be kept for each class of deposits in
accordance with the direction contained in this behalf in the
Accounting Rules for Treasuries 1992 or under special
instructions of the Finance Department.
324. Unless there is anything repugnant in the subject or context, the
relevant provisions of this chapter shall apply to deposit
transactions of the Public Works and Forest Departments, except
that they may vary or be supplemented by departmental
regulations.

Section 2 - General rules and limitations

325. No money shall be received for deposit in the Public Account
unless they, by virtue of any statutory provision or of any
general or special orders of the Government, are required to be
held in the custody of the Government.
Subject as aforesaid, it is the duty of the Treasury Officer to see
that, save as expressly otherwise provided by these rules, no
money is credited as deposit except under the formal order of a
court or other competent authority.
326. The treatment of the following items as deposits is prohibited:
(i) No pay, pension or other allowances should be placed in
deposit on the ground of the absence of the payee or for any
other reason.
(ii) No fines should be placed in deposit on the ground that
appeal is pending. They should be credited at once to the
Government, and refunded, if necessary, on order of the
appellate court. But compensation fines (including costs in
criminal cases) due to an injured party may be kept in deposit
both in appealable and non-appealable cases, till they lapse
under the ordinary rule.
(iii) As provided in rules above, no refunds, whether of stamps
or of other receipts, can be drawn to be lodged in deposit
pending demand by the payee.

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 (iv) The Police department should have no deposits except
security and earnest money deposits, which should be paid into
the Bank as revenue deposits;
(v) No jewels or other property received for custody and
restoration in kind may be brought on the deposit account,
though the value is stated in money.
(vi) Government promissory notes or other security deposits
(not being cash) received from contractors or other parties must
on no account be credited as deposits.
(vii) The net sale proceeds of unclaimed impounded cattle may
be kept in deposits for three months, and if no claim be made
within that time, are to be credited to the proper account.
(viii) The sale proceeds of unclaimed property under Section 26
of the Indian Police Act (Act V of 1861) are not to be placed in
deposit at all; the property itself is to be kept for six months and
money realized by sales should at once be placed at the disposal
of the Government (under Section 27 of the above Act) and
should be taken to the credit of the appropriate receipt head
concerned.
(ix) Exception to the above rule shall however be made in
case of property left by persons dying intestate and without
heirs; which civil courts will secure and hold for certain periods
in accordance with the local law.
(x) Unclaimed property found by, or delivered to a police officer
should be made over to the Magistrate; proceeds of sales of
such properties, if so ordered by the Magistrate shall credited to
the Government account.
Section 3 - Revenue Deposits

Receipts
327. (a) All deposits must be separately paid into the Bank with
challans or other documents setting forth all the particulars
necessary for the entries to be made in the Register of Deposits.
(b)Each item of receipt must be recorded in the register of
receipts and each entry must be checked and initialed by the
Treasury Officer in accordance with the directions contained in
this behalf in the Accounting Rules for Treasuries 1992.
(c)In respect of earnest money deposits made by intending
bidders, which are creditable as revenue deposits, no previous
authority of the departmental officer is necessary, but the
depositor must state the designation of the government servant
in whose favour he makes the deposit and that designation must
be stated on the challan for crediting in the government
account.
(d) Earnest money or other security deposits paid into the Bank
by contractors are treated as revenue deposits. These deposits

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 should also appear in the accounts of the departments
concerned.

Repayments
328. (a) Repayment of deposits can be made on demand to the
person entitled to receive them after production of an order in
BTC Form 53 from the authority who ordered the acceptance of
deposit along with the original copy of the challan.
(b) The authority ordering repayment shall enter the name of
the payee, his Bank Account and amount ordered for
repayment, after the words 'Passed for payment’.
(c) Save as provided in Rule 329 below, a person claiming
refund of a deposit shall present to the Treasury a bill duly
passed for payment along with repayment order through the
Drawing and Disbursing Officer concerned. The authority
ordering repayment shall enter the name of the payee after the
words 'Passed for payment' as a precaution against fraud.
(d) The Treasury Officer shall compare the refund order with the
entry in the register of receipts, and if the balance is sufficient,
shall make payment after recording his initials both in the
register of repayments and in that of receipts, noting down the
date and amount of the repayment. If balance at credit of the
particular item is not sufficient, the Treasury Officer shall
endorse this fact on the order and return the bill to the person
presenting it.
(e) A deposit repayment voucher must in no case be prepared at
the Treasury as BTC Form 53 is itself a voucher for the same.
(f)In case in which the original deposit receipt is lost, a
certificate of deposit may be granted by the Deposit
Administrator/Departmental Officer and earnest money deposit
may be refunded under the sanction order of the Deposit
Administrator in whose favor the deposit was made. The
Treasury Officer will honour it after due verification of the
receipt of said deposit in Treasury Records.
(g) In cases such as VAT refund, e-payment etc. where Finance
department issues specific or generic order, the treasury officer
can allow refunds, even if the amount has not been received in
that particular treasury.
329. (a) Earnest money or security deposit cannot be refunded
except under a specific sanction order of the Deposit
Administrator or the Departmental Officer to do so. While
honouring the refund claim the Treasury Officer should endorse
upon the original deposit receipt available in the Treasury
records about its repayment.
(b) If the Deposit Administrator or the Departmental Officer
desires that an item of earnest money or security deposit,
instead of being refunded, shall be credited to Government

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 Account, he shall return the original copy of the Challan under
which the deposit was made along with a bill for transfer credit,
whereupon the Treasury Officer will make the necessary transfer
on the authority of this voucher.
330. Unless it be otherwise provided by any law, or rule or order
issued by a competent authority, a deposit repayment order
shall remain in force for a period of three months from the date
on which it was issued, after which no payment can be made on
its authority unless it is revalidated.

Lapsed Deposit
331. At the close of 31st day of March every year all deposits
unclaimed for more than three complete account years shall be
credited to the Government. For the purpose of this rule, the
age of a repayable item or of a balance of it is to be reckoned as
dating from the time when the item or the balance, as the case
may be, became first repayable.
Note: Of deposits and balances thus lapsing, the Treasury
Officer shall submit to the Accountant General immediately after
31st March, a lapsed deposit statement prepared in accordance
with the directions contained in the Accounting Rules for
Treasuries 1992. In preparing the statement the items should be
entered in chronological order and separate totals should be
given for deposits relating to different years.
332. The lapsed deposits may be repaid on the basis of sanction of
the deposit administrator. The Treasury Officer, shall, before
authorizing refund in such cases, ascertain that the item was
really received and is traceable in his records, was carried to the
credit of the Government as lapsed and was not paid previously,
and that the claimant's identity and the title to the money are
certified by the officer who signed the application for refund. The
bill for refund of lapsed deposit should be accompanied by the
original challan of deposit.
333. (a) The application for such repayment shall be made in BTC
Form 54. There must be a separate application for deposits
repayable to each person and it shall be issued as the bill on
which the payment is to be made at the Treasury.
(b)The repayment of a lapsed deposit shall be recorded in the
appropriate deposit register of receipt so as to guard against a
second payment. If the repayment is made after the register of
receipts has been destroyed, the responsibility for verifying the
claimant's title to refund shall devolve on the authority who
signs the application in BTC Form 54.
(c)The amount of a lapsed deposit refunded shall appear in the
Treasury accounts as a miscellaneous refund and not as
repayment of a deposit.

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 Section 4 – Court Deposits

Receipts and Repayments

334. Subject as hereinafter provided, the provisions relating to
receipt and repayment as made herein before, shall apply in
relation to civil and criminal court's deposits, with such
adaptation and modification as may be authorized by the Chief
Judicial Authority concerned, after consultation with the Finance
Department and the Accountant-General.
335. (a)Subject to such general or special orders as may be issued by
the Government, civil courts and magistrates shall arrange to
pay/deposit into the Bank consolidated amount of deposits of all
kinds in a single challan in personal deposit accounts and make
repayments by cheques on the Treasury against such personal
deposit accounts.
(b)The civil court or magistrate in this case should be
responsible for the submission of such monthly and periodical
accounts and returns as may be required by the Accountant-
Genera!, although the vouchers are to be sent through the
Treasury Officer.
(c)Each civil or criminal court should incorporate in its own
accounts the deposit items of its subordinate courts unless any
subordinate court is authorized to keep independent accounts
and submit the returns directly. Separate accounts should be
kept for, and separate returns submitted, by the several small
cause courts.
(d)Each transaction of receipt or payment of a civil or a criminal
court deposit must be initialed by the judge or magistrate, or by
some duly authorized gazetted government servant of the court.
(e)In civil courts where numerous petty sums are received from
suitors for immediate disbursement in full (as for diet, postage,
etc.) the detailed control may, with the approval of the High
Court, be left with the receiving court. The receiving court,
however, should record and deal with these petty deposits with
the same care and formality as others.

Agreement with the Treasury

336. When the different civil courts of a district bank with the
Treasury, the Treasury Officer may open a personal deposit
account for each court, even though the deposit transaction of
the subordinate courts be brought by a superior court in detail
on its own registers.
337. (a)The Treasury Officer shall furnish the court with a daily
advice list of the sums received and paid, or advice the receipts
and payments in a pass book as may be laid down by
Accountant General.

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 (b)When it is inconvenient for a depositor to proceed to the
Treasury with the court's order to lodge his deposit, it may be
received by the court, and forwarded to the Treasury. Similarly
the Judge may also pay the claimant in cash, provided that
there are in the court sufficient funds, whether of current
deposit receipts or of the office permanent advance, to meet the
payment.
(c) In these cases, the gross receipts and payments taking place
at the court must be shown as remitted to and from the
Treasury and the payment are supported by the paid orders. If
the receipts are in excess of the payments, the excess should be
remitted in cash to the Treasury; and if the payments are in
excess of the receipts the Treasury should pay the excess to the
court, which will thus recoup the permanent advance account.
Note: No permanent advance may be given and held apart
especially for the repayment of deposits; the office permanent
advance may be augmented sufficiently.
Section 5 - Personal Deposits

338. The personal deposits are moneys tendered by government

servants, acting in their official capacity, to manage these
deposits on behalf of the Government, Court of Wards, funds of
organizations aided and/or financed by Government or in other
capacities as outlined below.
339. No personal deposit accounts shall be opened at the Treasury
without the written authorization of the Finance Department
under intimation to the Accountant General. The Treasury Officer
shall issue a cheque book to each deposit administrator in
accordance with the prescribed procedure.
340. (a) Notwithstanding anything contained in Rule 339 above, the
Collectors and the Sub-divisional Officers shall have a personal
deposit account at the Treasury. In accordance with the
provisions of Rule 84 above, the Collector may authorize any
responsible gazetted government servant serving under him to
operate the personal deposit account on his behalf.
(b) This account shall only be used for special cases where
public interest requires speed of expenditure not possible
through the normal treasury procedure or there are a large
number of small beneficiaries dispersed in interiors such that
direct disbursement through the Treasury is not practicable.
Note: Some examples of such situations are flood relief,
elections, law and order, social security payments,
compensation to farmers, nutrition programmes etc.
(c) The Finance Department may sanction a revolving fund in
the nature of permanent advance to district level officers of such
departments like education, social welfare etc. to cater to the
kinds of expenditure mentioned in sub-rule (b) above.

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 (d) The Finance Department may also sanction a revolving fund
in the nature of permanent advance to various government
controlled implementing agencies to enable them to execute
public projects of a large magnitude.
(d) The revolving fund so sanctioned will NOT be kept in a
private bank account, but as a personal deposit account in the
specified Treasury. The expenditure made from this fund will be
recouped by presenting to the Treasury, fully vouched bills
under the relevant head of expenditure, along with a transfer
credit challan in favour of the personal deposit account in the
same Treasury.
Receipts and Repayments
341. Money tendered as personal deposit may be received at the
Treasury from the administrators of the deposits accounts
without specification of the details of the items. In case such
money is received as transfer credit for a work or service of
inter-departmental nature, BTC Form 46 would be used in
accordance with the procedure prescribed in Rule 286 above.
342. Unless in any case the Government otherwise directs,
withdrawals will be allowed only on cheques signed by the
responsible administrator of the deposit account concerned.
Payments in the Treasury accounts would thus be supported by
the original paid cheques. Withdrawals shall on no account be
allowed to exceed the balance at credit in the deposit account by
the deposit administrator.
343. The deposit administrator shall submit such periodical accounts
and returns, as may be prescribed, along with the relevant
vouchers, to the Accountant General through the Treasury
Officer concerned. The deposit account should also be reconciled
periodically in the manner prescribed in Rule 353 below.
344. The deposit administrator shall review all Personal Deposit
Accounts at the end of each financial year. Money lying unspent
after two consecutive financial years should not be spent any
further and balance should be transferred as reduction of
expenditure to the concerned service head from which the
money was withdrawn. Unless complied with, no cheque of the
deposit administrator shall be enfaced by the Treasury Officer
without special permission of the Finance Department.
Note: 1) No provision of this Rule shall apply to revolving funds
which is an advance of permanent nature.
2) The expression ‘two consecutive financial years’ includes the
financial year in which the money was withdrawn.

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 Section 6- Deposits for Work done on behalf of
Individuals and Public Bodies.

345. (a) Payments made to Government by the district boards,

municipalities and other local or autonomous bodies for the cost
of land taken up on their behalf under the Land Acquisition Act,
shall be received at the Treasury in accordance with the
procedure prescribed in Appendix 12.
(b)The number and date of the award statement as well as the
date on which the deposit was credited in the treasury accounts
shall be noted on all orders and vouchers on which payments
are made out of the deposit account concerned.
346. (a) Deposits for works to be done on behalf of local bodies,
other government departments and even private parties, may
be received and dealt with by the Public Works Departments
carrying out such works in accordance with the departmental
regulations.
(b) When under departmental regulations, the local body or the
party concerned is authorized to pay deposit direct into the
Treasury, the accompanying challan should clearly state the
name of the department to which the amount is creditable, the
division and the work to which the deposit relates. In case of
inter-departmental transfers, the procedure prescribed in Rule
286 above should be followed.
Section 7
Deposit of Fees for work done.

347. The following procedure should be adopted for collection and

distribution of fees received by government servants for work
done by them for private bodies:
i. In cases where a government servant is permitted to retain
the whole of the fees he should collect it himself and the
government accounts will not be concerned with the
transaction.
ii. If the exact amount of the fees and the distribution of
shares between the Government and the government
servant is known, then the share due to Government should
be credited as revenue of the department concerned e.g. in
the case of medical institutions under the head [‘Public
Health—Collection of payments for services rendered']. The
rest should go to a deposit head, viz. [‘Deposits of fees
received by government servant for work done for private
bodies’] under 'Civil Deposits' pending disbursement to the
government servant concerned on a regular bill to be drawn
in BTC Form 41,
iii. If the amount of the fees or the shares are known only
approximately beforehand, all the fees should, in the first
instance, be paid into the Treasury to the credit of the

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 Government by the body or person paying the fees. The
[
recoveries should be credited to the deposit head ‘Deposits
of fees received by government servants for work done for
private bodies’] pending final settlement, when the share
due to the Government should be credited as a
miscellaneous receipt of the department to which the
government servant belongs, and the rest should remain
under the deposit head pending disbursement to the
government servant concerned on a regular bill to be drawn
in BTC Form 41.
iv. Receipts should be granted for all moneys received on
account of the fees. The counterfoils of the receipts which will
show the amount of money received, the amount credited to
the Treasury and the challan number should be kept at the
office of the receiving government servant for audit
purposes.
v. A register showing all such receipts and their disposal
should also be maintained. The cases in which payments
have been made should at once be marked off both in the
counterfoils of receipts and in the register referred to above
so that a second claim of the same amount may be avoided.
Note: These rules are intended to be applied to cases where
a government employee undertakes the work as part of his
official duties, although in view of the extra work involved
and in consideration of the fees realized, he is remunerated
by a share out of these receipts.
Section 8
Deposits under the Workmen’s Compensation Act

348. The accounting procedure in respect of these deposits will be the

same as in the case of civil courts deposits. Commissioners for
Workmen's Compensation will maintain the requisite registers in
forms prescribed for civil court's deposits and will forward to the
Accountant General through the Treasury Officer the monthly
extracts from the deposit registers, the quarterly certificate, the
clearance register and the statement of lapses in accordance
with the direction contained in. the Accounting Rules for
Treasuries 1992. The Treasury Officer will keep his account in
the register of civil court deposits, but separately from the civil
court deposits proper under the sub-head "Deposits under the
Workman's compensation Act". A few pages in this register may
be set apart for these deposits, so that there will be no difficulty
in verifying separately the monthly returns received from the
civil courts and the Commissioners under the Workmen's
Compensation Act. In furnishing the figures in the cash account
and the list of payments, the figures relating to Workmen's
Compensation Act, should be shown against the head ‘Deposits
under the Workmen's Compensation Act’ under ‘Civil Deposits’.

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 Section 9
Special Rules for deposits of local funds

349. The expression "local fund" denotes revenues administered by

bodies, which by law or rule having the force of law, come under
the control of Government, whether in regard to the proceedings
generally or to specific matters such as sanctioning of their
budgets, sanctions to the creation or filling up of particular
posts, enactment of leave, pension, etc. and includes the
revenues of any body which may be specially notified by the
Government as such.
Note: A complete list of local funds in Bihar is given in Appendix
14.
350. No new account can be opened in a Treasury without the written
authority of the Finance Department under intimation to the
Accountant-General.

Receipts and Payments

351. (a) Save where it is expressly provided by any law or rule having
the force of law, moneys pertaining to a local fund may not be
received for deposit at a Treasury without the general or special
order of the Government in this regard.
(b) The accounts of the local funds at a Treasury shall be kept as
a pure banking account, moneys being paid into and drawn out
of the Bank without specification of the nature of receipt or
expenditure. Unless in any case the Government direct
otherwise, withdrawals can be made only by cheques signed by
the administrator or some responsible officer of the local
authority concerned.
(c) When a payment has to be made from any local fund to the
Government or vice versa, or to any other local fund when both
the funds are lodged in the Treasury; in the cheque or the
voucher used, it should be clearly specified that the amount is to
be paid by transfer credit.
(d) All payments to local funds should be supported by a receipt
from the administrator of the fund.
(e) Cheques drawn on local funds remain current for three
months and maybe re-validated up to twelve months from the
date of issue, after which they shall be treated as cancelled.
(f) No local body is allowed to overdraw the balance at its credit
in the Public Account without obtaining beforehand a loan or
contribution from Government funds to cover the overdraft.
352. If, under any special orders of the Government, moneys
required by a local body have to be drawn on Detailed Bills, such
bills shall be presented as far as practicable in accordance with
the relevant provisions of Chapter 4 above. The gross amounts
of bills shall be debited by the Treasury Officer against the local

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 fund concerned, and the deductions on account of income tax,
fund subscription, etc. being credited by transfer as distinct
entries.

Reconciliation of balances
353. (a) The balances at credit of each local fund shall be reconciled
at the end of the month with the Treasury Officer and the Bank,
by the authority administering the fund. In the event of failure
to verify the balance with the Treasury for three consecutive
months, no cheque of the administrator shall be enfaced by the
Treasury Officer without special permission from the Collector.
(b) The administrators of all local funds shall send to the
Treasury Officer certificate of acceptance of balances at the
credit of the funds by the 30th April each year for the previous
financial year, for forwarding them after verification to the
Accountant General as early as possible.

Miscellaneous Deposit for Service for Local Fund

354. Unless otherwise ordered by the State Government, a local fund
is required to pay in advance the estimated amount of charges
to be incurred or cost of such services to be rendered by the
Government.
Special Rules applicable to particular local funds

District Board Funds

355. The provisions of Rules 349-352 above for local funds shall also
apply to the remittance into and payment of money out of the
District Board Funds.
356. The payment into the Bank of the rents of pounds and ferries,
which are administered by local boards, should however be
accompanied by challans in triplicate and the triplicate copy
should be sent by the Treasury to the office of the local board
concerned.
357. When cheques are drawn for sums not exceeding Rs.1,00,000;
they must be signed either by the Chief Executive Officer or the
Chairman, or if both be absent, by a member of the finance
committee. Cheques for sums exceeding Rs.1,00,000 must be
signed both by the Chairman and the Chief Executive Officer;
and if either be absent, by the Chairman or the Chief Executive
Officer present and another member of the Finance Committee.
358. (a) The balances at credit of District Fund shall be reconciled at
the end of the month with the Treasury Officer and the Bank by
the authority administering the fund. In the event of failure to
verify the balance with the Treasury for three consecutive
months no cheque of the administrator shall be enfaced by the
Treasury Officer without special permission from the Collector.

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 (b)The Treasury Officer should communicate to the
administrator of District Fund immediately after the close of
each month's accounts, the balance under the District Fund
account in the prescribed form.
(c) The administrator of the District Fund shall send to the
Treasury Officer certificate of balances at the credit of the funds
by the 30th April each year, for the previous financial year, for
forwarding them after verification to the Accountant General as
early as possible.

Transfer of Cess Collection to the District Fund

359. The entire amount of cess collected in the district (including
interest on arrears collection), after deduction therefrom of the
actual cost of collection (including proportionate shares of the
cost of the tauzi and the certificate establishment), shall be
credited to the District Fund.
360. The receipts and charges mentioned above should at the end of
the month be brought in the cess memorandum in the Receipt
Schedule for Land Revenue and the net amount payable to the
fund worked out and paid in a miscellaneous bill form as a
contribution to the District Fund by transfer credit. The cess
memorandum shall be in the following form:
Cess Memorandum
Amount of cess on lands
Amount of cess on mines, railways, etc.
Interest on arrear collection of cess
Total
Deductions *
Total deductions
Net amount due to the District Fund
*The charges that have to be deducted are given in the Cess
Manual.

Municipal funds
361. Unless the State Government shall otherwise direct, the custody
of municipal funds shall rest with a Government Treasury or a
Bank branch used as a Government Treasury in or near the
municipality to which the fund belongs.
362. (a)For receipts on account of municipal fines, pound revenue,
etc., which are paid into the Treasury by other than municipal
servants, triplicate challans should be presented at the Treasury,
the triplicate copy being sent to the municipal office on the very
day on which the money is credited into the Treasury.
(b)Payments from a municipal fund can be made only at the
Treasury where the running account of the municipality is kept.

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 Plus and Minus Memoranda
363. Under the directions contained in Accounting Rules for
Treasuries 1992, the Treasury Officer should prepare and send
with his monthly accounts a plus and minus memorandum for all
deposits and local funds. The actual credits and the actual debits
in his books as well as any credits or debits intimated by the
Accountant General should only be entered in proper columns,
and then the closing balance as shown in the previous months
memorandum should be carried forward as the opening balance
and thereupon closing balance of the month should be worked
out. All this should be done independently and without reference
to the administrators of the funds. Before submission of the
memorandum to the Accountant General verification with the
pass book figures should be made and a certificate to that effect
recorded on the body of the memorandum. If any discrepancies
are noticed in the course of this verification, steps should at
once be taken to reconcile them and a note should be made on
the memorandum as to how the reconciliation has been effected
or what steps have been taken therefor.
364. (a) The Treasury Officer and the administrator of the fund
should note that balance as worked out in the Treasury is not
final. It is the balance worked out in the Accountant-General's
books which is acknowledged by Government and which the
Treasury Officer is required to follow as his standard.
(b) The Treasury Officer should note that the figures once
booked in his accounts are final and cannot be corrected without
an adjusting voucher drawn subsequently, except in the case of
clerical errors. If the administrator of the fund whose duty it is
to see that its credits and debits have been duly accounted for in
the Treasury, brings any mistake to his notice, he should make
the necessary adjustment by drawing a correcting voucher and
by paying it by transfer to the correct head in a subsequent
month.
Section 10- Other deposits accounts

365. Moneys appertaining to special deposit accounts, which do not

strictly fall under any of the separate classes specified in this
chapter, may be paid into or drawn out of the Public Account, in
accordance with such general or special directions as may be
issued by the Finance Department in consultation with the
Accountant General.

Section 11 - Provident and other funds

Recoveries of subscriptions
366. Subscription to a service provident fund of the Government can
be received from such government servant as are either
required or permitted by the rules of the fund to subscribe to it,

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 the recoveries being made ordinarily by deductions from pay
bills of the Government concerned. The subscriber himself is
responsible for seeing that proper deduction is made from his
pay bill and a deduction schedule in BTC Form 55 must be
attached to the same.
367. Subscribers to the Post Office Insurance Fund, who have retired
from the service and whose pensions are to be paid in India,
may be allowed the option of deducting their premium or
subscription from pension bills, the Accountant General issuing
Pension Payment Order or other authority for payment of
pensions will in such cases, note the monthly deduction on the
Pension Payment Order or other authority as the case may be.
The insured person, however, shall be personally responsible for
entering the correct amount to be deducted in the pension bill;
and if he fails to do this on any occasion, it will be open to him
to pay the amount into the post office.

Withdrawals
368. Advance from a Provident fund, if permissible under the rules of
the fund, may be drawn on ordinary pay bill being supported by
a duly certified copy of the order of head of office sanctioning
the advance.
369. In cases in which the amount is drawn and disbursed by the
head of an office, a disbursement certificate in the following
form shall be rendered to Commissioner (Accounts and Treasury
Administration), as soon as possible after the disbursement has
been made:-
‘I certify that I have satisfied myself that the sum of
rupees……drawn under the rule…of the……Provident fund
rules……Provident fund account of………on bill No……dated…was
actually disbursed to………on….……and the payee’s receipt was
taken in the acquittance roll maintained in my office’.
370. Withdrawal from a fund when permissible under the rules of the
fund to meet payments towards policies of life insurance or
subscriptions to family pension fund may be made, as and when
required, by the heads of offices for their subordinates on their
own authority. The bills may be prepared in the Miscellaneous
Bill form (BTC Form 51), the particulars regarding the policy or
policies on which premium or subscription is to be paid being
noted on the bills.
371. (a) When a subscriber to a provident fund is about to retire and
under the rules of 'the fund’, the money lying at his credit in the
fund becomes payable to him, he shall place himself in
communication with the Commissioner (Accounts and Treasury
Administration) by whom his fund account is maintained giving
the date of his retirement and requesting that steps may be
taken to close his account and pay him the amount due. The
Commissioner (Accounts and Treasury Administration) being

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satisfied of the correctness of the claim and on ascertaining the
date up to which the subscription has been paid, will arrange for
the payment of amount at credit of the subscriber in the account
of the fund.
(b) The procedure prescribed in this rule shall apply mutatis
mutandis to all other cases in which the amount lying at credit
of a subscriber in his provident fund account becomes payable to
him on finally quitting the service, either by resignation,
dismissal or death.
(c) The date of such an event should therefore be promptly
communicated to Commissioner (Accounts and Treasury
Administration) to close the fund account of the subscriber and
to arrange for final payment. The application for final withdrawal
should be made in BTC Form 56 and the instructions contained
therein should be very carefully followed as the absence of
information on a single point may make it impossible for the
account office to authorize payment.
(d) Final Payment on account of any provident fund, when
authorized, can be made only on the personal receipt of the
subscriber, or when he is absent from India, on that of his duly
authorized agent. Payment can, however, be made to an
authorized banker if so desired by the subscriber in the manner
prescribed. In the event of his death before payment has been
made, the payment can be made only to such person or persons
as may be authorized to receive payment under the rules of the
fund concerned and such subsidiary instructions as may be
issued by the Government in this behalf.

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CHAPTER 7
Miscellaneous Provisions

Inter Government Transactions

372. Save as provided hereafter in this section, no transactions of the

State with another Government shall be adjusted against the
balance of the State, except in accordance with such directions
as may be given by the Controller General of Accounts with the
approval of the Comptroller and Auditor General of India to
regulate the procedure for accounting of transactions between
the different Governments.
373. Moneys presented within the jurisdiction of another Government
for credit to the Government Account, or a payment made by
another Government as a withdrawal affecting the balance of
the Government Account, shall not be credited or debited to the
Government Account except under express authority of the
Accountant General or any other Accounting Officer authorized
in this behalf by the Controller General of Accounts, Government
of India.
374. (a) All adjustments against the balance of the State by debit or
credit to another Government shall be made through the Central
Accounts Office of the Reserve Bank of India on the advice of
the Accountant General.
(b) The Treasury Officer shall not receive or authorize the Bank
to receive money tendered on behalf of the Government of India
and shall not authorize the Bank to make disbursement on
behalf of that Government.
375. (a) Certain classes of miscellaneous receipts and payments of
Central Government, such as payments relating to civil pensions
including pensions to freedom fighters, etc. may however be
accepted in the Treasury and in the Bank, and the transactions
may be temporarily taken into account against the balance of
the State Government. The Accountant General shall, on receipt
of accounts from the Treasury, make the requisite adjustment in
respect of aforesaid transactions by means of cash settlement
with the Pay and Accounts Office of the concerned Ministry of
the Government of India.
(b) Payment of pensions on behalf of Railways and Defense
Department and certain kinds of postal transactions may also be
temporarily taken to State Government Account. The
adjustment of such transactions through cash settlement shall
be carried out by the Accountant General.

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 Computerised Treasuries
376. The Finance Department may, by publication in the official
gazette, issue such instructions as may be necessary, from time
to time, for the efficient functioning of the computerised
treasuries.
Security of Strong Rooms
377. (a)Without the permission of State government, no place should
be used as strong-room unless it is first certified to be secure
and fit for use by an officer of the Public Works department not
below the rank of an Executive Engineer. Existing Strong rooms
should be inspected annually by an Executive Engineer rank
officer, who will grant certificate of safety and it is the duty of
the treasury officer to obtain such a certificate annually.
(b)The District Superintendent of Police or the Commanding
Officer of the guard if a Military one, should record an order
prescribing the position of the sentries and may also require any
additional precautions to be taken in the strengthening of
fastenings, burning of lights etc., but the responsibility for the
security of the building and its fixtures shall remain with
Executive Engineer, and that for the security of chests and other
treasury furniture not forming part of the building or fixtures,
with the officer in charge of the treasury.
(c)A copy of the inspecting officer's certificate and of the District
Superintendent's or the Commanding Officer's order should be
hung in a conspicuous place within the Strong room. It is the
duty of the Treasury Officer to see that any conditions as to the
manner of storage stated in these documents are complied with.
(d)The doors and the windows of the Strong room must remain
permanently closed and locked, except during the time
necessary for moving coin or other valuables into or out of it.
The Treasury Officer must be personally present during the
whole time between the opening and shutting of the Strong-
Room.
As an exception of this rule, the opening of the shutters
may be permitted, during the office hours, in an aperture which
is otherwise barred, if it is necessary for the admission of light
or air to any other part of the building, provided that coin or
valuables remain securely packed under lock and key.
Custody of padlocks and keys of Strong-Rooms
378. The procedure for the custody of duplicate keys of treasury
Strong-Rooms and chests will be such as may be prescribed by
the Board of Revenue. The procedure so prescribed shall among
other matters obtain provisions so as to secure that-
(1) some person or persons shall be definitely responsible for
the custody of duplicate keys;

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 (2) the whereabouts of the keys shall be enquired into
periodically and also whenever charge is transferred;
(3) when the loss of a key is discovered the loss shall be at once
reported to the Board of revenue by whom such order should be
issued as will prevent the risk of access to the lock by any one
into whose hands the lost key may have fallen; and
(4) an unnecessary number of duplicate or spare locks and keys
shall not be supplied in the first instance, or retained when they
have ceased to be required.
Note:-The procedure prescribed by the board is contained in
[rules 82 and 203 of the Board's Miscellaneous Rules, 1939].
379. The following rules should be carefully observed in the opening
of the Strong-rooms under double locks and in handling their
contents-
A-General
The double locks of the Strong-Room shall on no account be
opened except by the Treasury Officer and the treasures in the
presence of each other and of the havildar in charge of the
guard and the sentry on duty. Both the Treasury Officer and the
treasurer will remain present in the double locks Strong-Room
for the whole period during which the double locks are open.
B. Custody of keys
(1) The Treasury Officer is responsible that the keys held by him
under rule 125 are never handed over to anybody either in his
presence or in his absence except as provided under sub-rule(C)
below. He will himself insert each key into the padlock whenever
a padlock has to be opened.
(2) The treasurer is responsible that the keys held by him under
rule 125 are never handed over to anybody either in his
presence or in his absence. He will himself insert each key into
the padlock whenever a padlock has to be opened.
Supplementary Provisions
380. Appendices and Forms: The Finance Department may, for
furtherance of the objectives of these Rules, and by publication
in the official gazette; append, annul or modify any of the
Appendices and Forms attached to these Rules.
381. Removal of Difficulties: The Finance Department may, by
publication in the official gazette, remove any difficulties that
may arise in the operation of these Rules.
382. Overriding Effect: Provisions of these Rules shall override any
existing instructions of the Finance Department to the extent
that they come into conflict with these Rules.

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383. Repeal and Savings-
(i) The Bihar Treasury Code, 1937 is hereby repealed.
(ii) Notwithstanding such repeal, any thing done or any action
taken in exercise of any power conferred by or under the
said Code shall be deemed to have been done or taken in
exercise of the powers conferred by or under this Code, as if
this Code, were in force on the day on which such thing was
done or action taken.

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 Bihar Treasury Code, 2011.

Appendices:

1. Agreement between Government of Bihar and the Reserve Bank of

India.
2. List of Treasuries in Bihar.
3. A list of matters of Treasury procedure requiring personal attention of the
Treasury Officer
4. List of Returns to be submitted by the Treasury Officer.
5. Questions for the Inspection of Treasuries
6. List of Bills requiring Pre-Audit by the Accountant General.
7. Receipts exempted from Stamp Duty.
8. Letters of Credit System.
9. Advice List/Register of Payment Orders Issued.
10. Instructions for guidance of Treasury Officers.
11. List of authorities competent to sanction Refund of Revenue.
12. Payment of compensation under the Land Acquisition Act.
13. List of Treasuries on which Public Works Divisions and other Public
Works Disbursers are authorised to draw Cheques.
14. List of Local Funds.

Forms:

1. Certificate of Transfer of Charge.

2. Statement of Transactions on Government Account at the Reserve
Bank/State Bank of India.
3 Register showing the Deposit of Cash Chests and Valuables.
4. Challan.
5. Treasury Remittance Book.
6. Register of Public Works Department Receipts.
7. Forest Cash Remittance.
8. Letter of Credit (General).
9. Treasury Messenger’s Register
10. Allotment Register for DDO’s/Treasury Officers.
11. Advance Bills Register.
12. Register of Payment Orders Issued (Advice list).
13. Authorization to Treasury Officer for Payment of Bill.
14. Register Showing Details of Claims of Self Drawing Officers.
15. Intimation of Recovery to be made on Account of Rent and other
Charges.
16. Statement of Rents Recoverable from Pay Bills.
17. Pay Bill.
18. Absentee Statement.
19. Periodical Increment Certificate.
20. Travelling Allowance Bill.
21. Travelling Allowance Journal for Public Works Establishment.
22. Abstract Travelling Allowance Bill for Public Works Establishment.
23. Register of Contingent Charges for the Department.
24. Bill for Contract Contingencies.
25. Fully Vouched Contingent Bill.
26. Abstract Contingent Bill.
27A. Detailed Contingent Bill.
27B. Form for Transfer of Money to Works Department.
28. Register of Pension Payment Orders.
29. Single Pension Bill.
30. Combined Pension Bill.
31. Half-Yearly Declaration for Female Pensioners.
32. Muster Roll.
33. Pay Bill of Work Charged Establishment.
34. First and Final Bill.
35. Running Account Bill A.
36. Running Account Bill B.
37. Running Account Bill – Lump Sum Contracts.
38. Final Bill- Lump sum contracts.
39. Hand receipt.
40. Account of Petty Contractors
41. Bill for Refund of Revenue
42. Grant-in-aid Bill.
43 Bill for Scholarships and Stipends.
44. Bill for ad-interim Payments u/s 33 of the Bihar Land Reforms Act, 1950.
45. Register of half-yearly ad-interim Payment Orders
46. Inter-Departmental Transfers.
47. Pass book/List of Cheques.
48. Bill of Expenditure from Governor’s Contract Allowance.
49. Statement of Expenditure from Governor’s Contract Allowance.
50. Bill for Loans and Advances drawn by Government Servants.
51. Miscellaneous Bill.
52. Schedule of Recoveries of Advances.
53. Deposit Repayment Order and Voucher.
54. Refund of Lapsed Deposit Application and Vouchers.
55. Schedule of General Provident Fund Deductions.
56. Application for Final Withdrawal of Provident Fund Accumulations.
57. Register of Works Allotment Received.
58. Letter of Credit (Public Works and Forest Department).
59. Register of Letters of Credit and Progressive Expenditure.
60. Allotment statement to accompany cheques under various heads and
deposit work.
61. Departmental Advances Bill.
 Bihar Treasury Code – 2011

APPENDIX 1
(See Rule 4)
Agreement made between the Governor of Bihar and the Reserve Bank of India

AN AGREEMENT made this thirtieth day of June, 1937 BETWEEN THE

GOVERNOR OF BIHAR of the one part and THE RESERVE BANK OF INDIA (hereinafter
called "the Bank*) of the other part WHEREAS the Bank was constituted and
incorporated and is regulated by the Reserve Bank of India Act, 1934 (being Act no. II
of 1934 (hereinafter called "the Act"), as adapted and modified pursuant to the Authority
contained in section 203of the Government of India Act, 1935, by an Order of His
Majesty in Council dated the eighteenth day of March 1937, cited &s the India and
Burma (Burma Monetary Arrangements) Order, 1937, with and subject to the various
powers, provisions and restrictions in and by the Act set forth and it was hereby infer
alia particularly provided as follows, viz:—
(1) by section 20 of the Act that the Bank should undertake to accept
moneys for account of Provincial Governments and to make payment up to the
amount standing to the credit of their accounts and to carry out their exchange,
remittance and other banking operations including the management of the
public debt, and
(2) by section 21 (1) of the Act that Provincial Government should entrust the
bank on such conditions as might be agreed upon with all their money
remittance, exchange and banking transactions in India and, in particular,
should deposit free of interest all their cash balances with the Bank provided
that nothing in that sub section should prevent Provincial Governments from
carrying on money transactions at places where the Bank has no branches or
agencies and that Provincial Governments might hold at such balances as they
may require, and
(3) by section 21 (2) of the Act that Provincial Governments should entrust the
Bank, on such conditions as might be agreed upon, with the management of
the public debt and with the issue of any new loans,

NOW IT IS HEREBY MUTUALLY AGREED AND DECLARED by and between the said
parties hereto as follows, that is to say:
1. This agreement shall be deemed to have come into force on the first day of April
1937.
2. The general banking business of the Government of Bihar (hereinafter referred to
as "the Government") including the payment, receipt, collection and remittance
of money on behalf of the Government shall be earned on and transacted by the
Bank in accordance with and subject to the provisions of this agreement and of
the Act and with and to such orders and directions as may from time to time be
given to the Bank by the Government through any Government officer or officers
authorized by the Government in that, behalf and at any of the offices, branches
or agencies of the Bank for the time being in existence as may from time to time
be so directed and for this purpose such accounts shall be kept in the books of the
Bank and at such offices, branches or agencies of the Bank as shall be
necessary or convenient or as the Government shall from time to time direct in
the manner aforesaid.
3. The Government shall employ the Bank as the sole Banker in India of the
Government who shall deposit or cause to be deposited with the Bank or
allow the Bank to receive and hold as banker the whole of its cash balances at
any places at which for the time being the Bank shall have an office, branch or
agency and the Bank shall subject to such orders as may from time to time be

1
 Bihar Treasury Code – 2011

given by the Government in the manner aforesaid receive and bold for the
Government all such moneys as may be or become payable to the Government
or on its account and the Bank shall transact at its offices, branches and
agencies for the time being existing respectively all such business for
Government regarding the receipt, collection, payment Mid remittance of money
and other matters,, as is usually transacted by bankers for their customers. The
bank shall make the said moneys at the said offices, branches and agencies
available for transfer to such places and at such times as the Government may
direct. No interest shall be payable to the Government on any of the money's
for the time being held by the Bank.
4. The management of the rupee public debt of the Government and the issue of
new rupee loans by the Government and the performance of all the duties
relating thereto respectively including the collection and payment of interest
and principal and the consolidation, division, conversion, cancellation and
renewal of securities ox the Government and the keeping of all registers, books
and accounts and the conduct of all correspondence incidental thereto shall be
transacted by the Bank at its offices in Bombay, Calcutta and Madras and at any
of its offices, branches or agencies at which respectively the administration of
any portion or portions of the public debt of the Government is for the time
being conducted or interest thereon is for the time being payable and the Bank
shall also keep and maintain such registers, books and accounts in respect of
the said public debt as the Government may from time to time direct and shall
audit all payments of such interest and act generally as agents in India for the
Government in the management of the said public debt and shall conduct such
agency subject to such orders and directions with regard to the general
management thereof as may from time to time be given to the Bank by the
Government.
5. The Bank shall not be entitled to any remuneration for the conduct of the
ordinary banking business of the Government other than such advantage as
may accrue to it from the holding of the Government cash balances free of
obligation to pay interest thereon, and such balances shall be maintained at an
amount not below such minimum as may be agreed upon between the
Government and the Bank from time to time.
Provided that if the Government wishes to remit funds outside the area within its
jurisdiction except as otherwise provided for in this agreement the Bank shall
be entitled to make a charge for such remittances at rates not exceeding those
which the Bank charges to Banks referred to as "scheduled banks" in section
42 of the Act, subject to a minimum charge of 25 paisa for each remittance,
6. The Bank shall mike ways and means advances to the Government if so
required at such rate of interest not exceeding bank rate as may be fixed by the
Bank from time to time, provided that the total of such advances outstanding at
any one time shall not exceed the amount of the minimum balance proscribed
under clause 5 and any subsidiary agreement provided under the clause and
provided further that the advances outstanding shall be fully paid off at
intervals not exceeding three months.
7. The Government shall employ the Bank as its sole agent for investments by
Government either of Government funds managed by the Government and
the, Bank shall be entitled to charge commission for sales (but not for
conversions^ at the rate of 1/16 per cent in addition to any further charges
which the- Bank may have to pay by way of brokerage, etc. The Bank shall
collect- interest and the maturity values of such investments on behalf of the
Government without charge.

8. As remuneration to the Bank for the management of the public debt as

2
 Bihar Treasury Code – 2011

aforesaid the Bank shall be entitled to charge to the Government half-yearly a

commission at the rate of Rs 2,000 per crore per annum on the amount of the
public debt as aforesaid at the close of the half-year for which the charge is
made. In calculating this charge the following amounts shall be excluded from
the amount of public debt, viz :
(a) The amounts of loans discharged outstanding after one year from the date of
a notice of discharge.
(b) The amount of stock certificates for Rs, 50,000 and upwards held by the
Government or by any officer or officers of the Government authorized in that
behalf, provided that such amount exceeds one crore.
And in addition to the charge of Rs. 2,000 per crore per annum the Bank
shall be entitled to charge to the Government a fixed sum of Rs. 2,000 a year on
account of stock certificates referred to in head (b) of this clause and the Bank
shall be also entitled to charge the public (but not the Government) all such fees
and charges as are now or may hereafter from time to time be prescribed by the
Governor-General under the powers conferred upon him by the Indian Securities
Act, 1920 (Act no. X of 1920), for duplicate securities and for the renewal,
consolidation, and division or otherwise of the Government Securities which-the
Bank issues:
Provided that loans not directly issued by the Government but issued under the
guarantee of the Government shall not be included in the calculation for the
purpose of this clause but shall be a matter for separate arrangement if the
management of such loans is entrusted to the Bank.
9. The Bank shall maintain currency chests of its issue department at such
places within the Province of Bihar as the Government may, with the previous
sanction of the Central Government, prescribe and the Government shall provide
sufficient accommodation for such chests as may be required for the deposit of
notes and coin and shall be responsible to the Bank for the safe custody of the
said chest, notes and coin. The Bank shall keep the said chests, supplied with
sufficient notes and coin to provide currency for the transactions of the
Government and reasonable remittance facilities to the public at the said places.
The Government shall supply the Bank with such information and returns as
the Bank may from time to time require as to the composition of the balances in
the said chests and the amount and nature of the transfers to and from the
said chests. The Bank shall have access to the said chests at all reasonable times
for the purpose of inspecting and checking the contents. The Government shall be
responsible to the Bank for the examination and correctness of coin or notes at
the time of deposit in or withdrawal from the said chests.
10. The Bank shall not be at liberty to close any of its offices or branches
except on Sundays, New Year's Day, Christmas Day, Good Friday and on any
other day declared to be a public holiday by any notification published in
pursuance of the Negotiable Instruments Act (Act XXVI of 1381) subject
nevertheless and notwithstanding the provisions of that Act to any special orders
or directions which may be issued by the Government and the Bank shall be
responsible that no one of its agencies doing Government business for the time
being existing shall be closed except on Sundays and on public holidays authorized
by the Government within whose jurisdiction such agencies may be respectively
Situated.
11. The responsibility for ail loss or damage to the Government which may result
from any act or negligence or omission of the Bank or its agents in conducting
the business of the public debt aforesaid or the payment of interest or discharge
value thereon or the renewal, conversion, consolidation subdivision or cancellation
of any Government security shall rest with and be borne by the Bank
provided however that it shall not be incumbent on the Bank to verify

3
 Bihar Treasury Code – 2011

signature and endorsements on Government securities which prima facie appear to

be in order and in the acceptance of which the Bank shall not be guilty of any
negligence and in such cases no liability shall be incurred by the Back in
respect thereto PROVIDED ALSO that in regard to the ordinary banking business
at the offices, branches and agencies of the Bank of receiving and realizing
money and securities for money on account of the Government and paying
cheques, orders, draft bills and other documents whether negotiable or not in
the Bank's capacity of bankers for the Government and whether such business
be done by the Bank or by agencies on its behalf the responsibility to the
Government shall be of the Bank and such responsibility shall be that of a banker
to an ordinary customer.
12. The Bank shall remit on account of the Government between India and London
such amounts as may hi required by it from time to time at the market rate of the
day for telegraphic transfers, subject to the proviso that if a large transfer has to
be effected in connection with the flotation or repayment of a sterling loan or
analogous operation, and if it is considered by either party to be inappropriate to
apply the rats of a single day, an average rate based on a longer period may be
fixed by agreement between the two parties.
13. This agreement may be determined by either party giving to the other
party one year's notice in writing expiring on the 31st day of March in any year,
such notice if given by or on behalf of the Government to be addressed to the
Governor of the Bank and to be served by leaving the same with the Head Office
of the Bank or addressing the same , to him at the Head Office of the Bank by
registered post and if given by the Bank to be served by leaving the same with
or addressing the same by registered post to the Secretary to the Government in
the Finance Department and immediately upon the expiration of such notice
this agreement shall absolutely cease and determine save as to rights or liabilities
acquired or incurred prior to such termination.
14. In the event of any dispute arising as to the terms and conditions of this
agreement, or as to the right or obligations of the parties hereto such dispute
of difference of opinion shall, in the event of the parties hereto failing to reach
an agreement, be-referred to the Governor-General whose decision shall be final
and binding as-between the parties hereto.
15. Nothing in this agreement shall operate to affect in any way the obligation
imposed either on the Government or on the Bank by or under the Act or any
subsequent amendment or amendments of the Act.
16. The Bank shall be entitled to perform all or any of the matters contained in this
agreement through such agency or agencies as may be prescribed by the Act or
any amendment thereof or as maybe approved by the Government.

IN WITNESS WHEREOF Henry Carlos Prior, Secretary to the Government of Bihar

in the Finance Department by the order and direction of the Governor of Bihar
has hereunto set his band / and the common seal of the Reserve Bank of India
pursuant to a Resolution of its Central Board has been hereunto affixed in the
presence of its subscribing officials the day and year first above written.

Signed by the said Mr. Henry Carlos

Prior, C.I.E., I.C.S., Secretary to
the Government of Bihar in the (Sd.) H.C. PRIOR,
Finance Department for and on Secretary to the Government of
behalf of the Governor of Bihar in Bihar, Finance Department.
the Presence of Mr. C.S. Jha, I. C.
S.,Under Secretary to the
Government of Bihar, Finance
Department, Patna
4
 Bihar Treasury Code – 2011

Sd/- C.S. Jha

Under-Secretary to the Govern-
ment of Bihar, Finance Depart-
ment.
The Common seal of the Reserve
Bank of India was affixed hereto in
the presence of Mr. Sultan
Meherally Chinoy and Mr. Devidas
Madhawji Tfaakersey, two of its Common seal of the Reserve Bank
Directors, and Sir James Braid of India
Taylor, Kt., C.I.E., its Deputy
Governor,
(Sd.) SULTAN CHINOY
(Sd) DEVIDAS MADHAWJI
THAKERSEY
Directors
(Sd.) J. B. TAYLOR
Deputy Governor

SUBSIDIARY AGREEMENT ENTERED INTO UNDER CLAUSE 5 OF THE AGREEMENT

BETWEEN THE GOVERNOR OF BIHAR AND THE RESERVE BANK OF INDIA.
AN AGREEMENT made this thirtieth day of June one thousand nine hundred
thirty-seven BETWEEN THE GOVERNOR Of BIHAR of the one part and the
Reserve Bank- of India (hereinafter called "the" Bank") of the other part
supplemental to an agreement (hereinafter referred to as "the principal
agreement") made on the thirtieth day of June 1937 between the parties hereto.
WHEREAS under clause 5 of the principal agreement it is prodded that the
Government of Bihar (hereafter referred to as "the Government") shall maintain
a daily balance with the Bank not below such minimum as may be agreed upon.
NOW IT IS HEREBY MUTUALLY AGREED AND DECLARED AS FOLLOWS:-
1. The Bank shall inform the Government by telegram of the Government daily
balance with the Bank at the close of each working day.
2. The Government shall take steps by taking a ways and means advance from the
Bank or by issuing treasury bills to ensure that the Government balance on each
Friday is not less than a credit of ten lakhs. If a reduction in the Government
balance is to be anticipated before the following Friday, e.g., owing to the
beginning of the month disbursements, etc., the Government shall also take
steps to ensure that this balance does not fall below the said minimum by more
than rupees two lakhs.
3. The Government will not repay ways and means advances or invest any
surplus of the Government balance unless the said balance exceeds a credit of
rupees twelve lakhs.

4. Ways and means advances may be taken and repaid on any day with
out previous notice by telegraphic or such other intimation to such branch of the
Bank as the Bank may prescribe provided that such advances shall be for a mini
mum period of seven days and provided further that such advances shall be in
minimum amounts of rupees two lakhs.-
IN WITNESS WHEREOF Henry Carlos Prior, Secretary to the-Government of Bihar
in the Finance Department by the order and direction of the Governor of Bihar
has hereunto set his-hand and the common seal of the Reserve Bank of India
pursuant to a Resolution of its Central Board has been hereunto, affixed in the
presence of its subscribing officials the day and year first above written.
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 Bihar Treasury Code – 2011

Signed by the said Mr. Henry Carlos

Prior, C.I.E.,I.CS., Secretary to the
Government of Bihar in the Finance
Department for and on behalf of (Sd.) H.C. PRIOR,
the Governor of Bihar in the Secretary to the Government of
Presence of Mr. C.S. Jha, I. C. S., Bihar Finance Department
Under Secretary to the Government
of Bihar, Finance Department, Patna
Sd/- C.S. Jha
Under-Secretary to the Govern-
ment of Bihar, Finance Depart-
ment.
The Common seal of the Reserve
Bank of India was affixed hereto in
the presence of Mr, Sultan
Meherally Chinoy and Mr. Devidas
Madhawji Tfaakersey, two of its Common seal of the Reserve Bank
Directors, and Sir James Braid of India
Taylor, Kt., C.I.E., its Deputy
Governor,
(Sd.) SULTAN CHINOY
(Sd) DEVIDAS MADHAWJI
THAKERSEY
Directors
(Sd.) J. B. TAYLOR
Deputy Governor

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 Bihar Treasury Code – 2011

APPENDIX 2
(See Rule 5)
List of Treasuries in Bihar
[Comments - All treasuries in Bihar are now Banking Treasuries and are not doing
cash business. The list of treasuries is given below.]
TREASURY DESIGNATED BANK
1 NAWADAH STATE BANK OF INDIA
2.ARWAL BANK OF INDIA
3.GAYA STATE BANK OF INDIA
4.JEHANABAD STATE BANK OF INDIA
5.AURANGABAD STATE BANK OF INDIA
6.BHAGALPUR STATE BANK OF INDIA
7.BANKA STATE BANK OF INDIA
8.DARBHANGA STATE BANK OF INDIA
9. MADHUBANI STATE BANK OF INDIA
10.SAMASTIPUR STATE BANK OF INDIA
11.PURNEA STATE BANK OF INDIA
12. KATIHAR STATE BANK OF INDIA
13.KISHANGANJ STATE BANK OF INDIA
14.ARARIA STATE BANK OF INDIA
15.ROHTAS STATE BANK OF INDIA
16.SINCHAI BHAWAN PATNA STATE BANK OF INDIA
17.BHABUA(Kaimur) STATE BANK OF INDIA
18.NIRMAN BHAWAN PATNA STATE BANK OF INDIA
19.BUXAR STATE BANK OF INDIA
20.BHOJPUR STATE BANK OF INDIA
21.VIKAS BHAWAN PATNA STATE BANK OF INDIA
22. PATNA COLLECTORATE STATE BANK OF INDIA
23.NALANDA STATE BANK OF INDIA
24.MUNGER STATE BANK OF INDIA
25.BEGUSARAI STATE BANK OF INDIA
26.JAMUI STATE BANK OF INDIA
27.LAKHISARAI STATE BANK OF INDIA

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 Bihar Treasury Code – 2011

60. BENIPUR(DARBHANGA)
28.SHEIKHPURA STATE
STATE BANK
BANK OF
OF INDIA
INDIA
29.KHAGARIA STATE BANK OF INDIA
30.HAJIPUR(VAISHALI) STATE BANK OF INDIA
31.MOTIHARI(EAST CHAMPARAN) STATE BANK OF INDIA
32.BETTIAH(WEST CHAMPARAN) STATE BANK OF INDIA
33.SHEOHAR STATE BANK OF INDIA
34.SITAMARHI STATE BANK OF INDIA
35.MUZAFFARPUR STATE BANK OF INDIA
36.MADHEPURA STATE BANK OF INDIA
37.SAHARSA STATE BANK OF INDIA
38.SUPAUL STATE BANK OF INDIA
39.GOPALGANJ STATE BANK OF INDIA
40.CHAPRA STATE BANK OF INDIA
41.SIWAN STATE BANK OF INDIA
42.PATNACITY(PATNA) STATE BANK OF INDIA
43.DANAPUR (PATNA) STATE BANK OF INDIA
44.BARH (PATNA) STATE BANK OF INDIA
45.MOKAMA( PATNA) STATE BANK OF INDIA
46.MASAURHI(PATNA) STATE BANK OF INDIA
47.HILSA (NALANDA) STATE BANK OF INDIA
48.SHERGHATI (GAYA) STATE BANK OF INDIA
49.BAGAHA STATE BANK OF INDIA
50.ROSERA STATE BANK OF INDIA
51.DALSINGHSARAI (SAMASTIPUR) STATE BANK OF INDIA
52.JHANJHARPUR (MADHUBANI) STATE BANK OF INDIA
53.NAUGACHIA (BHAGALPUR) STATE BANK OF INDIA

54.BIRPUR (SUPAUL) CENTRAL BANK OF INDIA

55.FORBISGANJ (ARARIA) STATE BANK OF INDIA

56.LALGANJ( VAISHALI) STATE BANK OF INDIA
57.MAHUA( VAISHALI) CENTRAL BANK OF INDIA
58.DAUDNAGAR( AURANGABAD) STATE BANK OF INDIA
59.NIRMALI(SUPAUL) STATE BANK OF INDIA

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 Bihar Treasury Code – 2011

APPENDIX 3

(See rule 14)

A list of matters of Treasury procedure requiring personal attention of the

Treasury Officer :-

(1) The authority of the Treasury Officer is strictly limited to making of

payments authorized by or under these rules. He has no authority to act under an order
of Government sanctioning a payment, unless the order is an express order to him
through the Finance Department to make such payment. [Rule 61]

(2) He shall not to honor a claim which he considers to be disputable but

to refer it to the Finance Department or the Accountant-General as the case may be.
[Rule 63]

(3) He is required to prohibit erasures in any account, register or schedule

or in the cash book, to verify and initial every correction in them and to take
special care with all vouchers and accounts showing signs of alteration, and if
such documents be frequently received from any office, to draw the attention of
the head of the office to the matter. [Rule 17]

(4) He is required to see that the daily postings of revenue and receipts in
the treasury registers are checked by the treasury accountant or his assistant with the
challans and verify the monthly total of all the departmental revenue returns. [Rule 21]

(5) He is required, either at the close of the day's business, or before com-
mencing the business of the next day, to examine the daily accounts with the challans
and vouchers at the treasury to satisfy himself (a) that each item of charge is supported
by a voucher, (b) that every item of each challan is embodied in its proper register, (c)
that the totals of all the registers are correctly entered in the cash book, (d) that the
additions and deductions indicated in the accountant's balance sheets are correct, (e)
that the result agrees with the balance sheet of the treasurer. [Rule 21(c)]

(6) He should see that the monthly accounts and other returns complete with
schedules and vouchers are dispatched to the authorities concerned on the due dates.
[Rule 25]

(7) He is required to satisfy himself before dispatch of the lists of payments

and accounts, that the necessary vouchers and schedules are all attached. He is
expected to check the schedules with the vouchers at intervals during the month. [Rule
26]

(8) He is required to see that a notice is posted in a conspicuous place in the

office of the hour at which the treasury closes for the receipt and payment of money.

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 Bihar Treasury Code – 2011

[Rules 7(a)]

(9) He is required to observe certain precautions in receiving money into or

giving it out from the double locks. [Rule 31]

(10) He should see that payments, which require previous authority from
the Accountant-General, are made only on receipt of a letter of authorization from
him. [Rule 86]

(11) He is required to see that every voucher on which he passes an order for
payment is complete in every respect. [Rule 115]

(12) He is required to use special precautions for satisfying himself of the

identity of an applicant for the payment of a bill drawn by a person not in Government
service. [Rule 121]

(13) He is required to make recoveries exactly in accordance with the

instructions of the Accountant-General. [Rule 138]

(14) He should see that the drawl of pay, pensions, etc., by agents on behalf
of government servants and pensioners is in accordance with the instructions contained in
the Accountant-General's circular no. 135, dated the 31st October 1940 (published in
Part X of the Bihar Gazette; dated November, 13,1940) and subsequent orders issued
by him from time to time. [Rules 151]

(15) He is personally responsible for any payment of pension wrongly made.

[Rule 238]

(16) He is required to initial every entry in the revenue deposit register and to
see that no item is credited as a deposit save under formal order of competent authority
and also if the amount could be credited to some known head in the Government
accounts, to represent the matter accordingly to the court or authority ordering its
acceptance. [Rules 327]

(17) He is required to satisfy himself that the signature of the drawing officer
and that of the countersigning officer, in case there is a countersignature also, is
genuine and in order before payment is ordered by him either on bills or cheques. [Rule
110]

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 Bihar Treasury Code – 2011

APPENDIX 4

(See Rule 25)

List of Returns to be Submitted by the Treasury Officers

Comments: The Treasury Officer is required to maintain a complete list of

Treasury Accounts and returns to be rendered on different prescribed dates to the
Accountant-General.
All half marginal objections received from the Accountant-General are to
be returned by the Treasury Officer within a fortnight (Rule 137 of BTC).
The Treasury Officers are required to satisfy themselves that all vouchers
have been attached with the Schedules while sending them to the Accountant-
General (Rule 26 of the BTC).
The Treasury Officers are required to submit plus and minus
memorandum of Stamps, Deposits, Local Funds etc. on the prescribed date to the
Accountant-General (Rule 363 of the BTC).

To whom
Name of the Return, etc Reference Date of submission
submitted

Accountant
(1) Sale of ordinary stamps. 1st of each month
General,

(2) Income-tax receipt

Ditto Ditto
statement.

1st of the following

Art. 119, month in case of non-
(3) Cash account with
Account Code, Bank treasuries and 2nd Ditto
schedules and documents.
Vol. II of the following month in
case of Bank treasuries.

(4) List of payments with

Ditto Ditto Ditto
schedules and documents.

(5) Statement of Magisterial

Rule 335 7th of the month Ditto
Fines.

(6) Documents submitted by

civil and criminal courts
through the treasury as
General Rules
noted below:—
and Circular Accountant
7th of the month
Orders of the General
Fine statement, Civil
High Court
Miscellaneous receipts, Civil
Miscellaneous receipts,
Criminal

(7) Deposit receipts, Civil

General Rules 12th of the month Ditto
Court
and Circular

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 Bihar Treasury Code – 2011

(8) Deposit receipts, Orders of the

Criminal Court. High Court

(9) Deposit repayment

register, Civil

(10) Deposit repayment

register, Criminal.

(11) Deposit receipts,

Workmen's Compensation
Act-Deposits
12th of the month Ditto
(12) Deposit repayments -
Workmen's Compensation
Act Deposits.

(13) Deposit receipts- High

Court Deposits
12th of the month Ditto
(14) Deposit repayment-
High Court Deposits.

Art. 124, Quarterly on the 1st July,

(15) Certificate in Revenue Accountant
Account Code, 1st October, 1st January
Deposit register General
Vol. II and 1st April.

(16) Statement non-

effective (Pay), Pension paid 1st July
to officers of the Army,
Veterinary Department, 1st October
transferred to the Civil Ditto
Veterinary Department for 1st January
the quarters ending June,
September, December and 1st April
March.

(17) Statement of lapsed Accountant

Rule 242 Half-yearly
pensions General.

Rule 35 of the
(18) Certificates regarding Rules for the
Ditto. on 30th September
verification of balance of supply and Ditto
and 31st March
service stamps. distribution of
stamps.

Accountant
(19) March Account Rule 25 10th April each year
General

(20) Clearance register of Accountant

Art. 125,
Revenue Deposits General
Account Code, 10th April each year
Vol. II.

Balance Certificate of Art 126

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 Bihar Treasury Code – 2011

Administrators of Personal Account Code,

ledger Accounts. Vol. II

Statement of Lapsed Note to Rule

Revenue Deposits. 331

Clearance register-
workmen's compensation
Accountant
Act Deposits and lapsed 10th April each year
General
deposits Workmen
Compensation Act-Deposits.

Verification of Local Fund Accountant

Rule 357 30th April each year
balance. General

Clearance registers of High

30th April each year Ditto
court Deposits.

Clearance registers of Civil

Court Deposits.

General Rules
Clearance registers of and Circular
30th April each year Ditto
Criminal Court Deposits. order of the
High Court
Lapsed Deposits, Civil Court.

Lapsed Deposits, Criminal

Court.

Lapsed Deposits, High

Court.

A list of deceased
Rule 241 1st Week of September. Ditto
pensioners of gazetted rank.

Reports of death of
Rule 241 Ditto Ditto
pensioners.

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 Bihar Treasury Code – 2011

Plus and minus

memorandum of
Accountant
Revenue Advance General
7th of the following
Loans and Advances month

Work done for public and

private bodies
Ditto
Deposit for work done for
On the 1st or along with
private bodies or
the accounts
individuals.

Deposit of fees received by

government servants for
work done for private
bodies.

Court Deposit
Personal Deposit
P.L. Account
1st of each month Ditto
Municipal Fund
Extract of Revenue Deposit
Receipt Register

Stamps
Local Funds
Along with the Accounts. Ditto
(ii) Miscellaneous
Remittance of Excise

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 Bihar Treasury Code – 2011

APPENDIX 5

(See Rule 27)

Questions for Inspection of Treasuries

Strong Room

1. (a) Are copies of the Public Works Department Inspecting Officer's certificate that
the strong room is secure and fit for use and the Police Superintendent's order
prescribing the position of the sentries hung up in a conspicuous place?

(b) The Public Works Department Inspecting Officer's certificate will be in force for
12 months only. What is its date and is it still in force?

(c) Are the sentries posted in accordance with the orders of the Superintendent of
Police?

2. Are there two locks to each of the chests and almirah inside the strong room as
well as on the outer doors of the strong room and, is the key of one kept by the
Treasury Officer and that of the other by the treasurer?

3. Are the rules prescribed for the safe custody of the duplicate keys of the locks
used in the treasury duly observed? Are they regularly examined-in April each year?

4. Is there any bag or store of coin in the treasury kept apart from the genera!
balance?

5. Is there any money or valuable placed in the treasury for safe custody by private
persons or other departments and is the register prescribed in Rule 31
properly maintained?

6. Are the service books of the whole establishment in the double locks?

(A few service books should be taken at random to see whether they contain a
statement of leave account and that the statement of leave has been
examined by a gazetted Government servant.)

7. Are ail the registers maintained by the treasurer properly kept up? Does the
treasurer maintain any unauthorized register?

8. Is care taken to see that the amounts of cash, stamps and opium taken out of
double lock are not more than is actually required?

Stamp and Excise Opium

9. Is the store account of stamps and excise opium kept regularly up to date?

10. (a) What security does the stamp clerk give?

(b) Where is the bond kept?

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 Bihar Treasury Code – 2011

(c) When was it last tested?

11. Are the stamp registers properly and neatly maintained and the cuttings (if any)
initialed by the Treasury Officer?

12. Are the double lock and the single lock registers of stamps checked and initialed
by the Treasury Officer as required by rules 25 and 27 of the Rules for the
Supply and Distribution of Stamps?

13. Check some of the entries of issues in the double lock register and see if they
agree with the corresponding entries of receipts in the single lock register.
(Rule 27 of the Rules for the Supply and Distribution of Stamps.)

14. Is there suitable accommodation for the storage of stamps of various

denominations and are they systematically kept?

15. What precautions are taken to prevent damage by insects, e. g. white ants ?

16. At what intervals are the stock overhauled to detect damage (if any)?

17. What stock is left with the treasury or official vendor?

18. (a) When was stock last actually taken ?

(b) By whom?

(c) Was it found to agree with the balance in the register?

Accounts Branch

19. How are vouchers stored between the date of payment and transmission to the
accounts office?

Pensions

20. Are the files of the pension payment orders complete according to the registers
kept of the pension payment orders payable at the treasury? Are the orders in
good condition? Are all payments noted on them and initialed by the Treasury
Officer? Are any of them improperly detained, payment of pension being more
than one year in arrears?

(i) In the case of pensioners permanently exempted from personal

attendance, is proof obtained every year of their continued existence, and
recorded?

(ii) What steps are taken to prevent the impersonation of pensioners? Are you
satisfied that the rules are intelligently followed?

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 Bihar Treasury Code – 2011

Government Promissory Notes

21. Is the register of Government promissory notes, on which interest has been
made payable at the treasury, kept up-to date?

Deposits

22. Is there a periodical agreement of the balance at the credit of a Personal Ledger
Account?

23. A sufficient number of items should be examined to see whether the Treasury
Officer satisfies himself of the admissibility of the items as deposits.

24. Does the Treasury Officer initial and date each deposit in the receipt register on
the day on which the deposit is made? Does he also initial every entry of
repayment in the receipt register?

Miscellaneous

25. (a) What record is kept of the Accountant-General’s orders of retrenchment ?

(b) In whose custody it is?

(c) Is it kept up-to-date?

26. Is a register kept of all the self drawing officers drawing their pay from the
treasury?

27. Are specimen signatures of these officers and of others who draw establishment
and other bills on the treasury pasted in these registers in pages assigned to the
officers?

28. Are the corrections to the authorized codes, manuals, etc., pasted up-to date?
What is the last number of correction slip pasted in each book?

29. Is the circular file of the Accountant-General complete? What is the number of the
last circular received?

30. Does the Treasury Officer take pains to see that the important new circulars are
understood?

31. Are the office registers and records in good order?

Establishment

32. Are receipts taken in a register for all pay and Allowances issued? Is there any
item left undisbursed?

33. Is a stamped receipt taken whenever the amount exceeds Rs. 5000?

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 Bihar Treasury Code – 2011

34. Have the irregularities or suggestions noted in the last inspection report of the
Accounts Department been rectified or carried out?

35. How many audit objections have been received from the Accountant-General's
office since the last inspection? Do they indicate faulty work on the part of the
treasury staff?

36. If so, what steps are to be taken for the avoidance of such irregularities?

----------------------------------

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 Bihar Treasury Code – 2011

APPENDIX 6

(See Rule 86)

List showing the more important kinds of bills requiring pre-audit by or previous
authority from the Accountant-General before payment is made thereon.

The list is illustrative and not exhaustive

(1) Arrear claims of government servants not preferred within three years of
their becoming due. [Rule 80]
(2) Bills for gratuity claims, and for pension remaining un-drawn for more than
one year. [Rule 236, Rule 239 and Rule 240]
(3) Refund of lapsed Revenue and Court Deposits. [Rule 333]
(4) Any other bill or payment if so directed by the Finance Department.

---------------------------------------

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 Bihar Treasury Code – 2011

APPENDIX 7
(See Rule 88)
Receipts Exempted from Stamp Duty
1. The following are exempt from stamp duty:—
(a) Receipt given by, or on behalf of, the Government
(b) Receipts on cheques.
(c) Receipts for Interest on Government Securities.
(d) Receipts given by a Railway or an Indian Steamer Company for payments
made to it on account of freight and fares and for incidental charges such as
loading, unloading, delivery, carnage, haulage, wharfage, demurrage, etc.
(e) Receipts for any payment of money without consideration such as
receipts for grant-in-aid-bills, and for fees paid to Barristers-at-Law and scholarships.
(f) Receipts for advances made by Government under the Agriculturist
Loans Act, 1884 (Act XII of 1884).
(g) Receipts granted for adjustments between Provincial and Local Funds,
(h) Receipts for payments of free grants made by Government from Provincial
Revenues to Municipalities, District Boards and other Local Bodies for object of the
nature noted below:—
(i) Augmenting the resources of the local bodies.
(ii) Establishing equilibrium between receipts and expenditure.
(iii) Contributions towards the maintenance or equipment of schools and
Hospitals.
(iv) Contributions towards improvement of roads or water supply.
(v) Contribution towards gratuitous relief in famine stricken areas,
(i) All other grants for educational, charitable, and religious purposes,
(j) Receipts given by or on behalf of any Society registered under the Co-
operative Societies Act or by any office - or member of any such society and relating
to the business of the society,
(k) All cheques and drafts.
(See also the list of exemptions in Schedule 1 of the Stamp Act.)
(l) Receipts on Acquittance Rolls of establishments.

2. The following documents do not come under any of the exemptions mentioned above,
but are chargeable with stamp duty under the general rules-
(a) Receipts (other than the receipts mentioned in Para-1) drawn by a
Railway Company, including a Company to which a State Railway has been
leased, or by a municipality. This rule applies also to receipts drawn for claims, the
adjustment of which may be made through account current.
(b) Receipts signed by a Government servant as a chairman of a municipality.
(c) Receipts drawn on account of Cantonment and other local funds.
(d) Receipts for advance taken by Government servants.
(e) Receipts for amounts to emigrant's money orders.
(f) Receipts for refund or repayment of deposits other than those covered above
by para-1.
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 Bihar Treasury Code – 2011

(g) Receipts drawn by the Accountant-General or the Treasurer or of Charitable

Endowments on account of interest on Municipal or Port Trust debentures kept in his
custody as ordinary Trust Funds or Charitable Endowments.
(h) Receipts of money sent to distillery contractors for money sent to them by
Reserve Bank Government drafts.
(i) Receipts for payment of deposits from the General Provident Fund.
3. The limit of Rs. 5000 up to which a receipt is not required to be stamped should be
applied to the net amount payable on a bill and not the gross claim preferred therein.
[Receipts for payments exceeding Rs. 5000/- made outside India should be
stamped in accordance with the local laws, if any, governing the stamping of such
receipts. In case any such receipt for a sum exceeding Rs. 5000 is eventually required
to be produced in evidence in an Indian Court, it should be stamped with Indian Revenue
stamps within three months of its receipt in India, in accordance with Sec. 18 of the
Indian Stamp Act, 1899 and if occasion arises after the expiry of the period of three
months, the receipt may be got admitted in evidence on payment of a penalty of Re. 1,
as laid down in Section 65 (b) of the Act.]

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 Bihar Treasury Code – 2011

APPENDIX 8
(See Rule 96)
Letter of Credit System
In order to bring about greater financial control and discipline, it has been decided to
introduce the letter of credit system which will come into effect from 1st December 1983
in the Irrigation, Minor Irrigation, Road Construction, Building Construction, Rural
Engineering, Public Health Engineering and Forest and other Departments which have
cheque drawing officers.
2. The detailed procedure will be as under—
(a) Soon after the Appropriation Bill is passed by the Legislature, the Administrative
Works Department concerned will place the appropriation grants at the disposal of the
Engineer-in-Chief and where there is no Engineer-in-Chief to the Chief Engineer, who after
deducting the amount equivalent to the value of indents/supply orders placed or to be
placed on the D.G.S. & D. and/or Firms for materials under rate contract, will
communicate the project-wise allotment to the Officer-in-charge of the Division, who is
authorized to draw cheques under intimation to the concerned Chief
Engineer/Superintending Engineer and the Treasury Officer. The allotment will be
communicated for Plan and Non-plan separately.
(b) Soon after the allotment order is received, the Officer-in-charge of the Division will
issue a letter of credit in BTC Form 58 to the concerned Treasury Officer indicating
therein the allotment no. and providing the amount for (i) purchase (ii) wages/payment
to work charged staff (iii) works contingencies (iv) payment to contractors, and (v) other
payments on work in accordance with their requirements.
The concerned Executive Engineer and the Divisional Accountant will be personally and
jointly responsible for item-wise allotment of fund in accordance with the requirement.
(c)The power to revise the letter of credit, as a result of transfer of construction
materials from one division to another, will vest in the concerned Superintending
Engineer. If it is required to change the ceiling of the amount on purchase fixed by the
Engineer-in-Chief/Chief Engineer, the letter of credit will be sent to the concerned
Treasury Officer only after getting the same countersigned by the concerned
Superintending Engineer.
(d) The other Administrative Departments, which have a construction cell, will
place the appropriation grants at the disposal of the Officer-in-charge of the cell,
who will communicate the allotment under intimation to the drawing officer concerned,
to the Treasury Officer drawing officer wise and scheme wise as also item wise i.e. for
(i) purchase, (ii) wages/payment to work charged staff, (iii) works contingencies, (iv)
payment to contractors, and (v) other payments on work.
(e) The Forest Department will place appropriation grants at the disposal of the Chief
Conservator of Forest who in turn will make allocation to the various Conservator of
Forests. The Conservator of Forests will communicate the allotment to the drawing officer
concerned i.e. the Divisional Forest Officers and to the Treasury Officers, drawing
officer wise and item wise i.e. for (i) purchase (ii) wages/payment to work charged staff
(iii) works contingencies (iv) payment to contractors (v) other payments/expenditures.
The allotment will be communicated for Plan and Non-plan separately.

(f) The Treasury Officer on receipt of allotment will make an entry in the Register which
will be maintained in BTC Form 57 and the Register of Allotment and Progressive
Expenditure which will be maintained in BTC Form 59. Cheques drawn by various
drawing officers will be accompanied by an allotment statement in BTC Form 60 and will
be honored by the Treasury Officer up to the limit of allocation for its own Treasury.

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 Bihar Treasury Code – 2011

(g) Letter of credit will lapse at the close of financial year in which it is issued. When
letter of credit lapsed at the close of the financial year a cheque drawn before but not
encashed during the financial year will be cancelled and a fresh cheque will be issued
against the letter of credit of the following financial year. The account of the Works and
Forest Division will be rectified accordingly under intimation to the Accountant-General.

(h) The Cheque Drawing Officer will furnish to the concerned Treasury Officer a list of
cheques drawn up to the close of the financial year from the last cheque book supplied,
with details of dates of drawls, amount of the cheques, names of payees, etc. by 1st day
of the following financial year positively.
(i) The letter of credit will be issued for the whole financial year. In case of vote on
account, the letter of credit will be limited to the amount covered by the vote on account.
If it is necessary to reduce or increase allocation of a certain scheme for various reasons
including on account of transfer, entries and transfer of materials from stock, the officers
named in (c), (d) and (e) above will intimate to the Treasury Officer concerned the
reduction from which the reallocated fund will be drawn.
(j) In respect of cheques drawn for refund of earnest money and security deposit the
following certificates will be furnished by the Divisional Officer and the Divisional
Accountant:—
Certificate for Refund of Security Deposit
"Certified that the amount of this cheque is refund of security
deposited at the time of agreement and deducted from bills."
Certificate for the Refund of Earnest money
"Certified that the amount of this cheque is refund of earnest money
deposited vide challan no.----------------- dated ------------ ."

(k) In respect of self drawn cheques, the Divisional Officer and the Divisional Accountant
will furnish the following Certificate:—

"Certified that the amount of the cheque is meant for wages/pay of work-
charged staff/ works contingencies/miscellaneous minor expenses (details have
to be furnished)."

(l) In case of deposit works in accordance with provisions of Para 437 of the Public Works
Accounts Code, the party concerned is required to deposit the gross estimated
expenditure to the concerned Divisional Officer. The Divisional Officer will after
deducting the establishment and other charges as mentioned in Appendix 4 of the
aforesaid Code, will communicate the balance amount available for expenditure on works
to the Treasury Officer who in turn will maintain a separate register in BTC Form 59 to
keep control over the expenditure.
(m) The procedure for the refund of temporary provident fund advance to the work-
charged staff will be the same as in the case of refund of earnest money and security
deposit.
(n) The amount kept by the Engineer-in-Chief/Conservator of Forests for payment to the
D.G.S. & D. or Firms (under rate contract) for supply of Cement, shall be allotted to the
particular Division/Director Purchase as the case may be, under intimation to the
Superintending Engineer, Accountant General and Treasury Officer concerned. The
Treasury will keep a separate Register in BTC Form 59 to keep control over the
expenditure.
(o) Payment to the D.G.S. & D. / Firms for the supply of Cement shall be made within
and against the allotment received as provided in (n) above. The payment shall be made
by means of cheque or Bank Draft and not otherwise, even for orders already placed or
supplies received earlier through D.G.S. & D.

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 Bihar Treasury Code – 2011

(p) Payment to the Steel Authority of India and purchases other than cement from
D.G.S. and D. will be made by cheques or Bank Draft against the letter of credit and not
otherwise.
(q) Only in case of urgency, advance may be drawn and booked under Misc. P.W.D.
Advances. But this will be drawn against the letter of credit and debited against any of
the four items i.e. (i) purchase, (ii) payment to work charged staff, (iii) work
contingencies, (iv) payment to contractors according to the nature of expenditure. For
example, if advance is drawn for contingent expenditure relating to any project, the fund
available for the project for work contingencies will be reduced by the amount of advance.
(r) Cheques of R.B.I. will no longer be issued by the Division, nor will be honored by the
concerned branches of the R.B.I. of India.
(s) The Divisional Accountant will have in his custody the duplicates of all the certificates
mentioned in paragraph 2 (j), (k), (q) and keep them in guard file in the order in which
they are given.
-----------------------------

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 Bihar Treasury Code – 2011

Appendix 9
(See Rule 111)
Advice List/Register of Payment Order Issued
In the advice list system all entries about details of bill etc., passed by the Treasury
for encashment at the Bank, shall be written in duplicate in the register of payment
orders issued maintained as per BTC Form 12. The original copy of entries of this
register having the stamp and the seal of the treasury should be sent to the Bank in a
closed cover after being entered in Peon Book as an advice to the Bank and the
duplicate carbon copy kept in the register.
2. The Superintendent Press and Forms, Gaya will supply on requisition by the
Treasury once a year the required number of aforesaid registers duly bound containing
400 forms each, every two of which will contain the same serial no. printed on them so
that each register will have 200 such consecutive serials. The book number on this
register as well as each number of the register in original and duplicate shall also be
machine numbered as indicated on the form. Each original page of the register shall be
perforated on the left side so that it can be easily detached at the time of sending it to
the Bank.
3. The treasury will however ensure that the stock of the aforesaid Register when
received from the Superintendent, Press and Forms, Gaya is duly verified and the
number of page as well as forms contained in each register is recorded. He will also put
a rubber stamp at the top of each page of the register, the encircled symbol letter as
has been allotted to each Treasury. The Treasury will be responsible for keeping these
registers and the rubber stamps for symbol under lock and key in his personal custody
and shall take a receipt for the exact number of registers and the rubber stamps made
over to the Relieving Officers when he is relieved on transfer or on leave. He shall certify
to the Bank the number of pages it contained from time to time. The loss of such a
register or any of its blank forms shall be notified promptly to the Banks.
4. The matter as to how frequently the ‘Advice list’ should be sent to the Bank in a
day should be settled by the Treasury Officer in consultation with the Designated Bank.
It seems that except in the beginning of the month or towards the close of the financial
year in March, it may not be necessary to send an Advice list more than three times a
day.
5. The present system of making over the bill passed for payment by the Treasury
to the parties concerned after being entered in Register of payment order issued for
encashment at the Designated Bank will continue. The party as usual will, present the
bills passed by the treasury to the Bank for encashment. The Bank will also continue to
accept them and exercise due checks and take necessary precaution as enjoined under
the existing rules, will make payment only after verification from the ‘Advice List’ sent
by the Treasury that the bills is/are entered in the Advice List. The Bank shall refuse
payment on bills, cheques and other documents which have not been included in such
‘Advice list’.
6. Notwithstanding anything contained in this Appendix above, the Advice list
System for computerised treasuries will be as prescribed by the Finance Department
from time to time.

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 Bihar Treasury Code – 2011

APPENDIX 10
(Sec Rule 119)

Instructions for Guidance of Treasury Officers

I - General Instructions

The Treasury Officer should see that:

1. The bill has, as far as possible, been drawn in a printed form.
2. (a) The name of district is filled in.
(b) The month for which drawn is filled in.
(c) The major, minor and sub-heads and primary units of appropriation are filled
in.
3. There is no erasure or unattested alteration. Alterations made in the body of the
bills of drawing or controlling officers need not, however, be severally attested
provided the corrected total of the bills, both in figures and words, and is
attested as often as there are corrections in the total.
4. The arithmetical computation of the bill is correct.
5. The total of the bill has been written both in figures and in words, and that they
agree.
6. The bill, together with the necessary certificates, has been signed by the "head
of the office" or by another officer “for" him and designation of drawing officers
is given.
7. In case of duplicate bills the certificate of non-payment of the original has been
taken.
8. Bills are countersigned when necessary before payment.
9. Stamped receipt, where necessary, is not wanting (on any bill or sub-voucher)
and that the stamp is duly cancelled.
10. Sub-vouchers in other Indian languages and all signatures in other Indian
languages are transliterated and marks of thumb impressions are attested.
11. Full details of a l l refunds (including refunds of undisbursed pay) and the
certificates of note against the original credit are given.
12. Full details of the original credit are given in case of withdrawals of deposits and
the like.
13. Explanation for non-submission of vouchers, etc. with the Accounts is furnished.
14. Bills requiring pre-audit may not be cashed without such pre-audit [See Appendix
6]
15. Claims arising in one district are not paid in another save as other wise specially
provided in the rules of this Code and subject to any special rules that may be
prescribed by the departmental regulations.
16. Bills headed "Not payable at the treasury" are not cashed.
17. Arrear claims of government servants not preferred within three years of their
becoming due are not paid without the previous sanction of the Accountant
General [See Appendix 6].
18. The Challan may not be accepted if the instructions contained in Rule 42 are
not followed.

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 Bihar Treasury Code – 2011

II - Establishment Bills
1. Temporary establishment bill has been drawn on a separate bill headed as such,
citing the order sanctioning it.
2. Arrear pay is not drawn in the ordinary monthly bill.
3. The net charge of each section (and not each individual) is shown in column 7
of the bill,
4. Either an absentee statement is furnished or an alternative certificate given, and
not both.
5. Whenever pay is drawn for part of a month for any individual, an absentee
statement must accompany the bill, unless the broken period is other wise
explained in the bill.
6. Last pay certificate is completed by insertion of dates (fore or after noon) of
giving over and receiving charge.
7. Income-tax has been deducted.
8. Number and date of Postal Insurance Policy are quoted for premium deduction.
9. The schedules prescribed for the Provident Fund subscription are attached to all
establishment bills in support of the deductions shown therein on this account.
III - Travelling Allowance
1. The certificates (with suitable alteration where necessary) on the first page have
been given.
2. The certificate required under the Bihar Travelling Allowance Rules has been
given in travelling allowance bill for journeys by rail.
3. The total expenditure has been entered in the memorandum provided for the
purpose in the bill form.
Note I: During the first two months in the beginning of a financial year, i.e. up to
31st May, when the allotment has not been communicated to the drawing
officer, travelling allowance bills may be paid if the words, "applied for" have
been noted in the space meant for noting the figures of allotment and
expenditure.
Note 2: Traveling Allowance bills of student-engineers and student-overseers
under practical training in the Public Works Department may be paid without
such memorandum.
4. The purpose of journey has been given in the column provided for it.
5. The name of the headquarters of the officer and his pay has been given.
6. Hours of journey have been mentioned in the following cases:—
(1) When for an absence from headquarters of not more than two consecutive
nights halting allowance is claimed for two days.
(2) When mileage or actual expenses in lieu thereof are claimed.
(3) When both railway or steamer fare and halting allowance are claimed in
respect of a journey by railway or steamer and immediately preceded or followed
by a journey by road or by a halt.
Note: Details of journey and amounts claimed for it are not furnished in the
travelling allowance bills of the Public Works Departments, except in the case of
upper subordinates and zilladars. Travelling allowance bills of the non-gazetted,
ministerial and menial establishments of the Public Works Department, except
those of upper subordinates (viz. overseers and supervisors) and zilladars are

27
 Bihar Treasury Code – 2011

checked with the journals in the local office by the Test Audit Staff of the office of
the Accountant-General.
7. No bill for traveling allowance other than permanent traveling allowance is paid
unless it be signed or countersigned by the controlling officer.
IV - Contingencies
1. The bill bears a serial number.
2. The allotment and expenditure have been noted in the space provided for the
purpose.
Note : During the first two months in the beginning of a financial year, i. e., up
to 3lst May, when the allotment has not been communicated to the drawing
officer, contingent bills may be paid if the words, "applied for", have been noted
in the space meant for noting the figures of allotment and expenditure.
V- Gazetted Officers
1. The cases in which previous authority of the Accountant-General is necessary
are given in Appendix 6.
2. Income-tax has been deducted, and in case of exemption on Insurance
Premium, an attested copy of the receipt showing name of the insured and date of
payment is attached.
3. The last pay certificate is prepared carefully and without delay.
Mainly for observance in the Treasury in case of Self Drawing Gazetted officers.
VI - Cheques
1. The cheque is signed by the drawer and drawn on the treasury cashing it.
2. Cheques in favor of government servants are drawn to "order" and not to
"bearer".
3. Cheques drawn to "order" bear a proper claim of right upto the actual payee.
VII - Pension
1. When a pensioner appears in person to draw his pension, the certificate
"appeared in person" is signed by the Treasury Officer.
2. Life certificate has been granted by a person mentioned in Rules 215 to 217,
whose designation has been duly given and has not been dated earlier than last
day of month for which pension is claimed.
3. Payment of gratuity is not made without authority from Accountant-General's
office.
4. Every payment of pension is to be entered In the Pension Payment Order.
After encashment of Bills
1. Any correction in the pay order bears his initial; and that the pay order
agrees with net total of bills.
2. No overpayment or short payment is made.
3. The bill after payment has either been stamped "paid" or ''paid by transfer".
4. In case of payment by transfer the head of credit has been fully and correctly
given in the pay order.
5. The pay order is signed in full.

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 Bihar Treasury Code – 2011

Common mistakes pointed out by AG

(1) Payment of amount in excess of that claimed.

(2) Payment of excess of amount authorized by Audit Office.

(3) Overpayment due to mistake in the total of a bill.

(4) Overpayment due to wrong payment order.

(5) Overpayments or double payments due to mistake in the preparation of last pay
certificate of government servants by the treasury.

(6) Payment of a first claim of pay not supported by a last pay certificate in the case
of Government servants who draw pay direct from treasuries.

(7)Payment of pay and allowances of gazetted Government servant before the close
of the month for which these have been claimed.

(8) Payment of gratuity made without authority from the Audit office.

(9) Bills requiring countersignature before payment paid without such signature
(treated as "serious" if no separate sanction is quoted).

(10) Bills paid though not signed by drawing officers.

(11) Payment made on bills not fully signed by drawing officer.

(12) Payment made on a cheque not signed by the drawer.

(13) Payments made on cheques not properly endorsed.

(14) Difference in the amount expressed in words from that shown in figures of a bill.

(15) Payment made without the pay order being signed by the Treasury Officer.

(16) Pension payments actually made but not noted in the Pension Payment
Officers.

(17) Discrepant entries in the Collector's and Pensioner's halves of Pension Payment
Orders.

(18) Delay due to negligence or entering into correspondence with the party, in the
recovery by the treasury of amounts retrenched by the Audit Office.

[Comments: Specimen of signatures should be attested by any Gazetted Government

Servant (Rule 70 of the Bihar Treasury Code).
Specimen of signatures is to be pasted in the Guard File and should be kept in the
personal custody of the Treasury Officer (Rule 115 of the Bihar Treasury Code).
Specimen of signatures of officer retired, or transferred should be cancelled by Treasury
Officer.
Specimen signatures of Self Drawing Officers are required to be pasted on the Salary
Register (Finance Department letter no. 19530 F., dated 19.22.68 and A.G.'s letter no. T.M.-
37-250-5J28 dated 3.3.66).

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 Bihar Treasury Code – 2011

A Register of Retrenchment Orders is to be maintained in the Treasury (Rule 139 of B.T.C)

and the retrenchment orders are to be effected for the next pay bill of the officer (Rule 138
of B.T.C)
The Treasury Officers are not to entertain into any correspondence on behalf of the
Drawing Officers when any order for recovery is received in favour of a Drawing Officer from
the Accountant General (Rule 138 of B.T.C)]

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 Bihar Treasury Code – 2011
List of Authorities Competent to Sanction Refund of Revenue
Note 1: The following Administrative Departments of the State Government are competent
authorities for purposes of Rule 267
(1) Appointments Department.
(2) Judicial Department.
(3) Revenue Department.
(4) Public Works Department
Note 2-The full power, where it has not been specifically delegated to the subordinate
authorities, rests in the State Government (in the Administrative Department concerned).
Name of Department
Excise Department
Health Department
Public Health
Engineering Department.
Directo r, Institute o f
Pharmacy Patna.
Judicial Department
APPENDIX 11
(See Rule 267)
Competent
Details
Authorities
Collectors of districts.
Directo r o f Health
Services, Bihar,
Regional Deputy
Director of Health
Services, Civil
Surgeons, Senior
Executive Medical
Officers, Principal,
Medical Colleges, For reimbursement to
Superintendent, Indian medical officers of their
Mental Hospital, share of the paying wards
Superintendent, Patna. charges realized in the
Superintendent, Medical State Hospitals and
College Hospitals, credited into treasuries.
Director, Public Health
Institute, Patna.
Superintendent of
Sadar Hospitals, Deputy
Superintendent of Sub-
divisional Hospitals,
Director, T. B. Centre,
Patna.
Superintending
Engineer.
R e fu n d of c au ti o n
money deposited by
students in Pharmacy
School, Patna.
Registrar, High Court,
Presiding Officers of
C i v il or C r i m i na l
Courts, Superinten-
dents of Central, Dis-
trict and Subsidiary
Jails, Superintendent
and Remembrance of
Legal Affairs.
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 Bihar Treasury Code – 2011

Registration Department Inspector - General of

Registration, District
Sub-Registrars and
Sub-Registrars,

Civil Veterinary Department Director, Veterinary

Services, Principal,
Veterinary College.
Agriculture Department Director of Full power in respect of
Agriculture. Principal, tuition fees and fines
Bihar Agriculture realized from the stu-
College, Sabour. dents of the Agriculture
College, Sabour
Industries Department Director of Industries Full powers in respect of
fines and excess fees
deposited in advance
for services rendered and
refunds of deposits and
price paid for goods
purchased by customers.
Principal, Bihar Full powers in respect of
College of Engineering, fees realized and fines
Mining Lecturer, imposed by those
Superintendent, Tirhut authorities.
Technical Institute.
Superintendent, Full powers in respect
Cottage Industries of refund of price paid
Institute, Gulzarbagh. by customers for goods
Superintendent, Silk purchased by them.
Institute, Bhagalpur.
Business Manager,
Bihar Cottage Indus-
tries (Handloom Mar-
keting Organization),
Gulzarbagh.
Education Department The authority which (i) Refunds of fees
imposes the fine or and fines realized
realizes the fee. from students in
Government colleges
and schools.
(ii) Refunds of
deposits made by
applicants for
Director of public admission to
Instruction (subject to colleges.
the condition that the
Accountant General (iii) Refund of
should be consulted, amounts deposited
and if there is a by private persons
difference of for educational
opinion, the matter work.
should be referred to
(iv) Refunds of
Govt.).
amount wrongly
credited to "0202 --
Education".
Police Department Authority under whose
orders revenue is
Translator's Department
credited to the
treasury.
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 Bihar Treasury Code – 2011
Motor Vehicles Department
Factory Inspection
Department
Revenue Department
Licensing authority Refund of license fee
under rule 18 of the
Bihar Motor Vehicles
Rules, 1940.
Registering Authority Refund of registration
fee under rule 31 (d) of
the Bihar Motor Vehicles
Rules, 1940
Regional Transport Refund of permit fees
Authority under rule 53(d) or the
Bihar Motor Vehicles
Rules, 1940
Chief Inspector of
Factories.
Collector (including In regard to—
officers to whom power
Refunds of current deposit
of Collector is
including cases of
delegated under the
erroneous payment and of
relevant Revenue Act).
payment on account of
land released by
competent authority.
(a) Refund of spoilt or
useless non-judicial
stamps, also of impressed
court fee stamps or labels
if claimed within one year.
(b) Refund of rates and
cesses.
(c) Refund of revenue
necessitated by any order
passed by him or by the
Commissioner including
refunds in the case of
erroneous payments.
In respect of-—
(a) Refund of the land
revenue.
(b) Refund of the value
of spoilt judicial stamps if
Commissioner claimed with in a year.
(c) Refund of the spoilt or
useless non-judicial
stamps if claimed within
two years.
(d) Refund of amount paid
erroneously into the
treasury.
(e) Refunds from deposits
made in respect of survey
and settlement
proceedings carried out
under his supervision.
All other refunds of which
the Collector is not the
competent authority.
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 Bihar Treasury Code – 2011
Forest Department
Commercial Taxes
Department
Miscellaneous Department
Stationery and Printing
Department
Public Works Department
Board of Revenue Refunds from deposit
made in respect of sur-
vey and settlement pro-
ceedings carried out
under his supervision.
Presiding officer of the Miscellaneous stamps,
Court refunds and refunds in
retrial and compromised
cases.
Divisional Forest Refunds of Forest revenue
Officers up to Rs. 1000 in each
case.
Conservator of Forests. Refunds of Forest reve-
nue more than Rs. 1,000
in each case.
Superintendents of Refunds of security de-
Commercial Taxes. posits to the assesses
after recovery of tax or
duty, if any, due; and
other miscellaneous ref-
unds of amounts
wrongly deposited to
the Commercial Taxes
Department.
Secretary, Bihar Public (a) Refund in full (1) the
Service Commission. fees paid by candidates in
response to an
advertisement for ap-
pointment to a post, which
before the candidates can
be interviewed or even
after they have been
interviewed, Govt. may
decide to abolish or to
keep in abeyance and (2)
the fees paid where an
alteration is made in the
terms of an
advertisement or
requirements of the post,
which makes the
candidates, who would
have been eligible under
the terms originally
published, ineligible
(b) Refund of 90 percent
of the fees paid when
candidates after paying
the fee do not submit the
applications.
Superintendent,
Government Printing.
Executive Engineer Refunds of rent recovered
in excess when it cannot
be adjusted by short
recovery of rent.
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 Bihar Treasury Code – 2011

APPENDIX 12

(See Rule 276)

Rules for the payment of compensation for land taken up under the Land
Acquisition Act, Act 1 of 1894
1. Unless there is something repugnant in the subject or context, the rules given in
this Appendix for the acquisition of land for the Public Works Department apply mutatis
mutandis to other departments of the Government also.
2. The term "Act" used in this Appendix means the Land Acquisition Act, I of
1894.
LAND ACQUISITION OFFICERS.
3. After all preliminaries in respect of estimate, that may be required
under departmental rules in force for the time being, have been duly carried out, the
land will be taken up under the Act either by the Collector or by some special officer
who is placed at the disposal of the Public Works Department, and invested with the
powers of a Collector under the Act; the procedure differs in the two cases.
PROCEDURE OF SPECIAL OFFICERS APPOINTED UNDER THE ACT.
4. Officers who a specially employed for this work, being invested with the power of
a Collector under the Act and placed at the disposal of the Public Works Department, are
regarded as Public Works disbursers, and are supplied with funds in the manner
prescribed for the works outlay of Public Works officers, the expenditure being accounted
for under the rules in the Auditor-General's Account Code. The procedure to be observed
by such Government servants is indicated below.
5. When an award is made under section 11 of the Act, the officer shall have a
statement prepared in the appended form (Form A) showing the amounts payable to
each person under the award, and shall, on the day the award is made, forward a
copy of the statement, signed by himself, to the Accountant-General with whom he is in
account. Before signing the copy, the officer, should carefully satisfy himself that it
correctly shows the amounts due under the award and should himself enter the total of
column 6 of the statement in words both in the original and the copy. A subsidiary
statement in Form AA giving particulars regarding the acceptance, by the persons
concerned, of the amounts entered in column 6 of the award statement should also
be furnished to the Accountant-General as soon as possible. If the subsidiary
statement is not complete on the day that the award is made the necessary entries in
column 7 of statement A will be made in the Accountant-General’s office on the receipt
of the statement in Form AA.
6. In cases where an award has been made by a Court under section 26 of the
Act, a second award statement should be prepared in the accompanying form (Form B)
by the Land Acquisition Officer as soon as the decision of the Court is ascertained and a
copy thereof forwarded to the Accountant-General. On receipt of this statement, the
Accountant-General will proceed to check the entries in columns 1 to 4 with the original
award by the officer.
7. Any change in the apportionment of the officer's award made by a Court
under section 30 of the Act, should also similarly be communicated to the Accountant-
General for the necessary corrections in the award statement. And if under section
31(3) of the Act, it has been arranged to grant compensation otherwise than in cash,
the nature of such compensation should be clearly specified in the column of remarks
in the award statement.
8. In giving notice of the award under section 12(2) and tendering payment
under section 31(1) to such of the persons interested as were not present personally or
by their representatives when the award was made, the officer shall require them to
appear personally or by representatives by a certain date, to receive payment of the
35
 Bihar Treasury Code – 2011

compensation awarded to them, intimating also that no interest will be allowed to them
if they fail to appear. If they do not appear and do not apply for a reference to the civil
court under section 18, the officer shall, after any further endeavour to secure their
attendance that may seem desirable, cause the amounts due to be paid in the treasury
as revenue deposits payable to the persons to whom they are respectively due, and
vouched for in the accompanying form (Form E). The officer shall also give notice to the
payees of such deposits, specifying the treasury in which the deposits have been made.
When the persons interested under the award ultimately claim payment, the amounts
will he paid to them in the same manner as ordinary revenue deposits. The officer
should, as far as possible arrange to make the payments due in or near the village to
which the payees belong, in order that the number of undisbursed sums to be placed in
deposit on account of non-attendance may be reduced to a minimum. Whenever
payment is claimed through a representative, whether before or after deposit of the
amount awarded, such representative must show legal authority for receiving the
compensation on behalf of his principal.
9. Note 1 : In the Collector’s accounts the amounts deposited in the treasury will
at once be accounted for as Public Works expenditure.
10. Note 2 : In the case of petty payments if the payees do not appear on the day
fixed for payment and do not apply for a reference to the civil court under section 18,
the officer shall issue notices to them informing them that if they do not attend by a
certain date the compensation awarded to them will be remitted by money order, the
amount of the money order fee being debited to contingencies. The following rules
must be observed in making such payments by money order:—
11. (i) No sums exceeding Rs. 50 in each separate case may be paid by money
order.
12. (ii) No compensation due on account of land which is owned jointly by the
proprietors of a village or subdivision of a village may be paid by money order.
13. (iii) In each money order so issued, the purpose of the remittance should be
stated briefly in the acknowledgment portion thereof in continuation of the printed
entry "Received the sum specified above on".
14. On receipt of the money order acknowledgment duly signed by the payee, it
should be attached to the usual receipt in Form C, in which the full amount of the
compensation should be clearly shown; the receipt will then be disposed of in the
usual way.
15. in cash
16. (iv) For the words "Paid in my presence " in Form C, the words
17. by cheque
18. "Paid by money order" shall be substituted.
19. In making direct payments 2 the persons interested under the award, the
officer shall take the receipt of each person to whom money is paid on a separate
voucher in the accompanying form (Form C), containing a reference to the item
showing the amount due to that person in the award statement. In cases where
payments are made to a number of persons under a single award, on aquittance roll in
Form CC may be substituted for separate receipts in Form C. The officer shall forward
the separate receipts of the payees or the aquittance roll, as the case may be, to the
Accountant-General with whom he is in account, when forwarding to him the account
of the month in which the payments are made.
20. All payments into court for deposit under the Act should be made by
means of cheques in favour of the presiding officer of the court, payable by order
of the court to credit of Civil Court Deposits. The cheques should be accompanied by
receipts in triplicate, in Form D, duly filled up of which one will be retained by the
court for record, and the other two returned duly signed to the Collector, who will keep
36
 Bihar Treasury Code – 2011

one copy and forward the other to the Accountant-General with the accounts of the
month in which the payments are made. The amount deposited in the court will be
accounted for as expenditure in the Public Works Accounts of the Collector, and the
ultimate payments to the persons interested under the award shall be arranged for by
the court under the rules for the payment of Civil Court Deposits.
21. When a court has awarded any compensation in excess of the officer's
award the further payment due as noted in column 6 of the award statement in
Form B should be made into the court by means of a cheque, and the procedure
described in the preceding paragraph should be followed, Form D being used with the
necessary changes to give full particulars of the order of the court.
22. The Provincial Government may authorize any particular Land
Acquisition Officer to make all or any of his payments by cheques, provided no
inconvenience is caused thereby to the payees in consequence of the property
being situated at a distance from the treasury.

PAYMENTS UNDER THE ACT AFTER THE SPECIAL OFFICER IS RELIEVED OF HIS
SPECIAL DUTIES.
23. In any case in which a reference is made to the civil court, and the
award of the court is not made till after the special officer has been relieved of
his special duties, the further payments due under the award shall be made by
the Collector, who will observe the same procedure as if the reference to the
civil court had been made by himself, as prescribed in paragraphs 10 and 11
above.
PROCEDURE OF COLLECTOR OR OTHER CIVIL OFFICER NOT SPECIALLY
EMPLOYED FOR LAND ACQUISITION.
24. When the land is taken up by the Collector or other civil officer, not
specially employed for the work, such Collector or civil officer is not a Pubic
Works disburser, but draws money for payment due under his award from the
civil treasury. Such Collector or civil officer shall, as soon as he makes the award,
or as soon as he ascertains that an award has been made by the civil court, prepare a
statement in Form A or B or in both, as the case may be, showing the
amounts due, and forward a copy thereof to the Accountant-General concerned in the
manner prescribed in paragraphs 5 and 6. Additions and alterations in the award
statement should also be communicated to the Accountant-General as prescribed in,
paragraph 7, and a subsidiary statement in Form AA should, if necessary, be
furnished as laid down in paragraph 5.
25. The procedure laid down in paragraphs 8 and 9 should also be observed by
such Collector or civil officer, and for payments into civil courts the procedure laid down
in paragraphs 10 and 11.
26. The Treasury Officer has no concern with the award or with the
award statement; he makes the payments on the authority of the Collector, or other
officer assessing compensation. The Collector may either draw the amount to be
disbursed to each payee separately, in which case be should countersign the receipt in
Form C, and make it payable at the treasury to the payee, altering the words "Paid in my
presence In cash / By cheque" to "Pay" ; or he may draw the total amount to be
disbursed by him under the award on his own receipt as an advance and after making
the payments forward the receipts of the payees to the Treasury Officer in adjustment
of the advance. In the former case, an advice list of the forms passed for payment
should be sent to the Treasury Officer, who in turn should send weekly an advice of
orders paid.

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 Bihar Treasury Code – 2011

PROCEDURE IN THE OFFICE OF THE ACCOUNTANT-GENERAL

27. Whether the payment is made by a special officer or by the Collector (or other
civil officer) the audit should see that every payment is supported by a receipt in Form
C, CC,D or E, and that the amount paid on such receipt is the amount payable under
the award, as shown in the statement of which he will have received copies under the
preceding rules. The Accountant-General will also note in the last column of Form A the
date on which possession is taken as reported to him by the Executive Engineer or other
officer.
28. The Accountant-General will, as he receives the voucher, fill in the entries in
the appropriate columns of the award statements (Forms A and B); and as he receives
the reports of possession he will fill in the entries in column 10 of the statement in
Form A : when all the vouchers showing either payment to the payee of payment into
the court on deposit and reports of possession have been received, he will forward the
completed statements in Forms A,AA, and B to the chief revenue authority. This will
complete the audit of the Accountant-General, any other or further returns or reports
from the officers who assess or pay compensation will be disposed of by the chief
revenue authority without reference to the Accountant-General. See also paragraphs
419 to 421 of the Audit Manual.
Note: The award statements of non-railway projects costing Rs. 25,000 or less will
be forwarded by the Accountant-General, Bihar, to the Commissioners of Divisions direct
instead of to the Board of Revenue, Bihar.
29. When the land is acquired for, and the cost is debitable to, any department
other than the Public Works Department, the procedure will also be the same.
PROCEDURE WHEN NO MONEY COMPENSATION IS PAID
30. In cases in which compensation is granted in the shape of either land in
exchange or remission of revenue as provided in section 31(3) of the Act, and the
land is acquired for Government purposes no adjustment of the value of the land given
in exchange will be required, unless it is separately purchased by Government. If,
however, the land is acquired for a body financially independent of Government, the
value of the Government land given in exchange and the capitalized value of the
abetment of land revenue should be charged against advances of funds (paragraph 22)
made by that body.
INVESTMENT OF COMPENSATION MONEY DEPOSITED IN COURT
31. Investments under section 32 and 33 of the Act, of money deposited in court
should be arranged for, in the case of purchase of Government securities, in
communication between the court and Reserve Bank of India, and purchase of land
should be effected under court's orders through the Collector or other revenue
authority of the Province. The Bank will inform the court what sum should be
remitted to enable him to make the investment, and this amount will be paid from the
deposits in court.
ADJUSTMENT AND RECOVERY OF PAYMENTS ON BEHALF OF BODIES
FINANCIALLY INDEPENDENT OF GOVERNMENT
32. In any case in which land is acquired for a municipality or other body
financially independent of Government, the Provincial Government may direct that the
payments, instead of being made and audited in the same manner as the ordinary
payments of such body, shall be made and audited as if the land were being acquired for
Government purposes, if the Provincial Government issue such an order, the Collector or
other officer who makes payments on account of the land acquired, shall draw funds
from the treasury and make payments in the manner laid down in these rules, using the
forms prescribed, and shall render his accounts to the Accountant-General, Bihar subject
in the case of companies, to the terms of the agreement under section 41 of the Act, the
municipality or other body will deposit the estimated cost of the acquisition, including the
compensation, the capitalized value of the land revenue, any, and all charges on account
38
 Bihar Treasury Code – 2011

of establishment (including contribution for leave and pension charges of any permanent
gazetted or other staff) and contingencies, to the credit of Government in advance* on
such dates, and in such instalments, as the Provincial Government may direct, further
deposits with Government being required as soon as the Accountant-General reports that
the payments made exceed the amount received in advance. The Accountant-General
will deal with the accounts and payment as prescribed in these rules, debiting the
payments against the advances received from the municipality or other body.
ACQUISITION OF LAND BY PRIVATE NEGOTIATIONS
33. For land acquired by private negotiations, the officer who settles the price,
etc. should draw up form A prescribed for use in the case of an award, and this should
be made the basis of the subsequent payments.
*Note:-These sums should be credited in treasury accounts to a special deposit
head under Civil Deposits- "Deposits for work done for public bodies or individuals" while
any charge should be supported by the prescribed vouchers unless these cannot be
furnished at once, in which case the Accountant-General will place them under
objection, till the necessary vouchers have been obtained. If the awarding officer should
at any time have in hand any sum in excess of his immediate requirements, he shall
repay it into the treasury for credit to the special deposit head. Any balance of the sum
originally credited, which is not claimed at the expiration of a year from the date of the
award, will be paid into a civil court by the officer in accordance with the Land
Acquisition Rules.

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 Bihar Treasury Code – 2011

FORM A
No. and date of Statements .......
Date of Award ................ ...........
Name of work for which land has been acquired ......................... ........... ................
No. and date of declaration in...….Gazette viz., no........... . dated... ................... page ................
Statement showing compensation awarded by ................ under section................. — Act 1 of
1894, to ail the persons interested in the plot of land situated in the village of. ....... In estate No
..................................................................................... on the Revenue Roll of the district of.
..................................................................................... Pargana .......................

1 2 3 4 5 6 7 8 9 10

Distribution of the amount in column 6, taken from the

Names of persons to whom payment is due under the

Total amount due to each person, including the

to the payee in connection with the acquisition the

amount shown in column 5, the amount awarded for
the land, interest, costs and any other amounts due
SI. Number Date on
A valuation of any buildings that may be taken upon

and date of which poss-

No
Voucher. ession of the
land was
handed over
to the
departmental
authorities for
whom it is
acquired.
Abatement of Land Revenue.

subsidiary statement AA. .

No. Date

Reference to the report

stating the date.
Area of land.

Remarks.
the land.
award.

Date
land.

Rs. Rs. p. Rs. p.

p.

To be filled up in the Accountant-General's Office.

Note1 : Each award statement should confine to the lands to be taken under one
declaration i.e. the awards given for lands acquired under more than one declaration
should not be incorporated in one statement, but as many separate statement submitted
as there are declarations.
Note2 : Regarding column 7 see note to Form AA

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 Bihar Treasury Code – 2011

FORM AA
Particulars regarding the acceptance by the persons concerned of amounts entered in
Award Statement no.
dated ........................................................................................Name of work for which
land has been acquired............................................................No. and date of declaration
in...............................................................................................Gazette, w&no, dated
..................................................................................................page .
Particulars of amount entered in column 6 of the Award
statement.

a b c d
payment is made under the

Amount deposited in court Amount

Amount accepted under
Name of person to whom

undisbursed owing
of award under section

Amount. Court Reasons to non-attenda-

nce and the
Accepted protest.

for
depositing. treasury in
Amount without
Serial no. in the

which it is
deposited.
of the Act.

protest.
award.

Rs. p. Rs. p.

Note: in noting these particulars in the Award Statement it may be sufficient to enter the
letter a, b, c or d as the case may be, in column 7 of the statement when the whole
amount of the award is shown in one of the four sub-columns a, b, c or d in the
statement.

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 Bihar Treasury Code – 2011

FORM B

No and date of Statement............................

No. and date of declaration
Name of work for which land has been in………………Gazette, viz. no……….,
acquired.
dated………., page…………
Statement showing the amount of compensation awarded by the Court of………... under
Section 26 of Act I of 1894
1 2 3 4 5 6 7 8
Serial no. in the Statement

Total amount awarded by

of Award under section 11

Amount originally awarded.

payment is due under the

Amount paid by Collector

Name of person to whom

under the original award.

No. and date of voucher.

Further payments due.
the Court.
of the Act.

Remarks.
Award.

Rs. p. Rs. Rs. p. Rs. p.

p.

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 Bihar Treasury Code – 2011

FORM C FORM C
(OBVERSE) (OBVERSE)
No. of Vouchers..,..................... .............. ...............
No. of Vouchers..,.................... .............. ...............
Name of work for which the land has been Name of work for which the land has been
acquired................................................................
acquired................................................................
No. and date of declaration in Gazette, viz., No. and date of declaration in Gazette, viz.,
No. …… No. ……
dated ................ dated ................
Serial No ..... in Award Statement No Serial No ..... in Award Statement No
................... dated ................................. ................... dated ................................
Name of payee ............................................. .........
Name of payee .......................................................
I ......................................of ................................I ..................................... of................................
Pargana ..Zilla …………………… Pargana.. Zilla ……………………
Do hereby acknowledge to have received Rs ........
Do hereby acknowledge to have received Rs ........
Government as detailed on reverse, Government as detailed on reverse,
Signature of payee. Locality. Signature of payee. Locality.
Note.—the receipt should be in English, but Note.—the receipt should be in English, but
when the payee is unable to write in when the payee is unable to write in
English he may give a receipt in an Indian English he may give a receipt in an Indian
language. language.
in cash
Paid in my presence --------- ,to...... ..................... , resident of
by cheque
village............................ ......... , station ......... ……………………pargana, district ………..
..................................... the sum of Rupees** .......... …………………………………………………
paise…………Only
** In words.
Rs
In figures.
Dated ... ……………..19
in cash
Paid in my presence --------- ,to...... ..................... , resident of
by cheque
village............................ ......... , station ......... ……………………pargana, district ………..
..................................... the sum of Rupees** .......... …………………………………………………
paise…………Only
** In words.
Rs
In figures. Dated ……………..19

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 Bihar Treasury Code – 2011

FORM C
(REVERSE)
DETAILS OF LAND ETC. AND THEIR VALUES.
Mauza .................... , Pargana…………………..Zilla........... ………………………..
Land ............. .........Bigha.......................Cotta…......Chattack……………………
Value............................ Rupees ..................Paise………………

DETAILS OF LAND ETC. AND THEIR VALUES.

Mauza.................... , Pargana……………………. , Zilla………………………………
Land .........................Bigha.....................Cotta......... Chattack. …………………….
Value'………………………..Rupees……………………Poise……………………………

FORM CC
Consolidated voucher for payment made during .........20… , in accordance with Award
Statement No. dated .............................................. . on account of land acquired for
in the district of pargana ………….. Mauza……………………………………………….

1 2 3 4 5

Serial no. in Award Area of Signature of the payee

Name of payee. Amount paid.
Statement. land. and date of payment.

Rs. P

TOTAL

Paid in my presence in cash / by cheque to the above persons the total sum of Rupees……
Paise……Only

Dated 19 Signature of Officer

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 Bihar Treasury Code – 2011

FORM D FORM D FORM D

Name of work for which land Name of work for which land Name of work for which land
has been acquired .. has been acquired.. has been acquired
To the Judge of the Court at -......
To the Judge of the Court at - ......
To the Judge of the Court at - ......
The sum of Rs …….. on The sum of Rs …….. on The sum of Rs …….. on
account of compensation for account of compensation for account of compensation for
land taken up for the above land taken up for the above land taken up for the above
purpose, payable as detailed purpose, payable as detailed purpose, payable as detailed
below, is tendered for deposit below, is tendered for deposit below, is tendered for deposit
in Court under section 31(2) in Court under section 31(2) in Court under section 31(2)
of Act I of 1894: of Act I of 1894: of Act I of 1894:
Serial No. In Award

Serial No. In Award

Serial No. In Award

Amount payable to

Amount payable to

Amount payable to
Name of Parties.

Name of Parties.

Name of Parties.
Statement no.

Statement no.

Statement no.
Area of land.

Area of land.

Area of land.
Remarks

Remarks

Remarks
each

each

each
Area R Area R Area R
Total P Total P Total P
s s. s s. s s.
Land Acquisition Officer. Land Acquisition Officer. Land Acquisition Officer.
Dated............. 20 Dated .............. 20 Dated ............. 20
Received the above amount Received the above amount Received the above amount
for credit to Civil Court for credit to Civil Court for credit to Civil Court
Deposits. Deposits. Deposits.
Judge. Judge. Judge.
Note: This form should be Note: This form should be Note: This form should be
used when the amounts of used when the amounts of used when the amounts of
compensation due are sent to compensation due are sent to compensation due are sent to
a civil court for deposit. a civil court for deposit. a civil court for deposit.

Paid by cheque
no……………………………………………………………………………….
dated………………………………………………………………………….………………
….
on the ……………………………………………………………………Treasury.
Paid by cheque
no……………………………………………………………………………….
dated………………………………………………………………………….………………
….
on the ……………………………………………………………………Treasury.
Paid by cheque
no……………………………………………………………………………….
dated………………………………………………………………………….………………
….
on the ……………………………………………………………………Treasury.

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 Bihar Treasury Code – 2011

FORM E
Name of work for which land has been acquired.
To the Officer in charge of………Treasury.
Please receive for transfer to credit of Revenue deposits
the sum of Rs on account of compensation to land
taken up for the above purpose, payable as detailed
below -
FORM E
Name of work for which land has been acquired
To the Officer in charge of………Treasury.
Please receive for transfer to credit of Revenue deposits
the sum of Rs on account of compensation to land
taken up for the above purpose, payable as detailed
below -

Serial Names Amount Serial Names Amount

no. in of Area of no. in of Area of
payable to payable to
Award persons land. each. Award persons land. each.

Remarks.
Remarks.

State- to whom State- to whom

Total Acres. Rs. P. Total Acres. Rs. P.

Dated ...... 20 . Land Acquisition Officer.
Received the above amount and credited to
Revenue Deposits.
Treasury Officer.
Note.—This form should be need when the amounts of
compensation due are sent to the treasury in the
absence of proprietor who have failed to present
themselves for payment.
Dated ..... 20 . Land Acquisition Officer.
Received the above amount and credited to
Revenue Deposits.
Treasury Officer.
Note.—This form should be need when the amounts of
compensation due are sent to the treasury in the
absence of proprietor who have failed to present
themselves for payment.

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 Bihar Treasury Code – 2011

APPENDIX 13
[See Rule 291]
List of treasuries on which government servants in charge of public works
divisions and sub-divisions and other public works disbursers are authorised to
draw cheques.
Note-The Sub-divisional Officers may draw cheques on a treasury with which the
Divisional Officer is in account, if the former is empowered to do so by the latter.

Division Name Place Treasury

Building Division Aurangabad Aurangabad

Minor Irrigation Division Aurangabad Aurangabad

Public Health Division Aurangabad Aurangabad

Rural Development Spl.Divn Aurangabad Aurangabad

Rural Works Department,

Aurangabad Aurangabad
Works Division, Aurangabad
Rural Works Department,
Aurangabad Aurangabad
Works Division2, Aurangabad

Building Division Araria Araria

Irrigation Division, Narpatganj Araria Araria

Public Health Division Araria Araria

Rural Works Department,

Araria Araria
Works Division, Araria
Arwal Arwal
Public Health Division

Building Division Arwal Arwal

Building Division Bhabhua Bhabhua

Minor Irrigation Division Bhabhua Bhabhua

Public Health Division Bhabhua Bhabhua

Rural Works Department,

Bhabhua Bhabhua
Works Division 2, Bhabhua
Rural Works Department,
Bhabhua Bhabhua
Works Division, Bhabhua

Tubewell Division Mohania, Bhabhua Bhabhua

Building Construction Division Bhagalpur Bhagalpur

Electrical Works Division Bhagalpur Bhagalpur

Ground Water Investigation

Bhagalpur Bhagalpur
Division

Minor Irrigation Division Bhagalpur Bhagalpur

Public Health (Mech) Division Bhagalpur Bhagalpur

Public Health Division East Bhagalpur Bhagalpur

Public Health Division West Bhagalpur Bhagalpur

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 Bihar Treasury Code – 2011

Rural Works Department,

Bhagalpur Bhagalpur
Works Division 2, Bhagalpur
Rural Works Department,
Bhagalpur Bhagalpur
Works Division, Bhagalpur

Tubewell Division Bhagalpur Bhagalpur

Building Division Begusarai Begusarai

Minor Irrigation Division Begusarai Begusarai

Public Health Division Begusarai Begusarai

Rural Works Department,

Begusarai Begusarai
Works Division 2, Begusarai
Rural Works Department,
Begusarai Begusarai
Works Division, Begusarai

Tubewell Division Begusarai Begusarai

Building Division Arrah, Bhojpur Bhojpur

Minor Irrigation Division Arrah, Bhojpur Bhojpur

Public Health Division Arrah, Bhojpur Bhojpur

Rural Works Department,

Arrah, Bhojpur Bhojpur
Works Division 2, Arrah, Bhojpur
Rural Works Department,
Arrah (Shahabad) Bhojpur
Works Division, Arrah, Bhojpur

Tubewell Division Arrah, Bhojpur Bhojpur

Building Construction Division Banka, Bhagalpur Banka

Public Health Division Banka Banka

Rural Works Department,

Banka Banka
Works Division 2, Banka
Rural Works Department,
Banka Banka
Works Division, Banka

Building Construction Division Buxar Buxar

Public Health Division Buxar Buxar

Rural Works Department,

Buxar Buxar
Works Division 2, Buxar

Rural Works Department, Secretariat Treasury,

Secretariat Treasury,
HQ Division (South Bihar)-1 Sinchai Bhavan, Patna
Sinchai Bhavan, Patna
Related with Chief Engineer-3 Pts

Rural Works Department,

Buxar Buxar
Works Division, Buxar

Tubewell Division Buxar Buxar

Building Construction Division

Darbhanga Darbhanga
(Bc & Hd)

Public Health (Mech) Division Darbhanga Darbhanga

Public Health Division Darbhanga Darbhanga

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 Bihar Treasury Code – 2011

Rural Works Department,

Darbhanga Darbhanga
Works Division 2, Benipur
Rural Works Department,
Darbhanga Darbhanga
Works Division, Darbhanga

Tubewell Division Darbhanga Darbhanga

Building Division Motihari E-Champaran

Public Health Division Dhaka, E-Champaran E-Champaran

Public Health Division Motihari, E-Champaran E-Champaran

Secretariat Treasury,
Rural Works Department,
Patna Sinchai Bhavan, Patna
Works Division 2, Motihari
Pts
Rural Works Department,
HQ Division (North Bihar)-1 Motihari E-Champaran
Related with Chief Engineer-3
Rural Works Department,
Dhaka, Motihari E-Champaran
Works Division, Dhaka
Rural Works Department,
Motihari E-Champaran
Works Division, Motihari

Tubewell Division Motihari, E-Champaran E-Champaran

Building Division Gopalganj Gopalganj

Minor Irrigation Division Gopalganj Gopalganj

Public Health Division Gopalganj Gopalganj

Rural Works Department,

Gopalganj Gopalganj
Works Division, Gopalganj

Tubewell Division Gopalganj Gopalganj

Building Division Gaya Gaya

Minor Irrigation Division Gaya Gaya

Public Health (Mech) Division Gaya Gaya

Public Health Division Gaya Gaya

Rural Works Department,

Sub-Treasury, Sherghati Sub-Treasury, Sherghati
Works Division 2, Sherghati
Rural Works Department,
Gaya Gaya
Works Division 3, Gaya
Rural Works Department,
Sherghati, Gaya Sub-Treasury, Sherghati
Works Division, Sherghati
Rural Works Department,
Gaya Gaya
Works Division, Gaya

Tubewell Division Gaya Gaya

Minor Irrigation Division Jhajha, Jamui Jamui

Public Health Division Jamui Jamui

Rural Works Department,

Jamui Jamui
Works Division, Jamui

Building Division Jamui Jamui

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 Bihar Treasury Code – 2011

Building Division Jehanabad Jehanabad

Minor Irrigation Division Jehanabad Jehanabad

Public Health Division Jahanabad Jehanabad

Rural Works Department,

Jehanabad Jehanabad
Works Division 2, Jehanabad
Rural Works Department,
Jahanabad Jehanabad
Works Division, Jehanabad

Tubewell Division Jahanabad Jehanabad

Building Division Khagaria Khagaria

Public Health Division Khagaria Khagaria

Rural Works Department,

Khagaria Khagaria
Works Division 2, Khagaria
Rural Works Department,
Khagaria Khagaria
Works Division, Khagaria

Tubewell Division Khagaria Khagaria

Building Construction Division Kishanganj Kishanganj

Rural Works Department,

Kishanganj Kishanganj
Works Division 2, Kishanganj
Rural Works Department,
Kishanganj Kishanganj
Works Division, Kishanganj

Building Division Katihar Katihar

Minor Irrigation Division Katihar Katihar

Public Health Division Katihar Katihar

Rural Works Department,

Katihar Katihar
Works Division, Katihar

Building Division Lakhisarai Lakhisarai Lakhisarai

Rural Works Department,

Lakhisarai Lakhisarai
Works Division, Lakhisarai

Building Division Madhubani Madhubani

Minor Irrigation Division Madhaubani Madhubani

Public Health Division Madhubani Madhubani

Rural Works Department,

Benipur, Darbhanga Benipur
Works Division, Benipur
Rural Works Departmnt,
Jhanjharpur, Madhubani Madhubani
Works Division, Jhanjharpur
Rural Works Department,
Madubani Madhubani
Works Division, Madubani

Tubewell Division Madubani Madhubani

Building Division Madhepura Madhepura

Public Health Division Madhepura Madhepura

Rural Works Department,

Madhepura Madhepura
Works Division, Madhepura

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 Bihar Treasury Code – 2011

Tubewell Division Madhepura Madhepura

Building Division Munger Munger

Minor Irrigation Division Munger Munger

Public Health (Mech) Division Munger Munger

Public Health Division Munger Munger

Rural Works Department,

Munger Munger
Works Division 2, Munger
Rural Works Department,
Munger Munger
Works Division, Munger

Tubewell Division Munger Munger

Building Division Muzaffarpur Muzaffarpur

Electrical Works Division Muzaffarpur Muzaffarpur

Ground Water Investigation

Muzaffarpur Muzaffarpur
Division

Minor Irrigation Division Muzaffarpur Muzaffarpur

Public Health (Mech) Division Muzaffarpur Muzaffarpur

Public Health Division Muzaffarpur Muzaffarpur

Rural Works Department,

Brahampur, Muzaffarpur Muzaffarpur
Works Division, Muzaffarpur
Rural Works Soil Investigation
Muzaffarpur Muzaffarpur
Division

Tubewell Division Muzaffarpur Muzaffarpur

Building Division Biharsharif Nalanda

Minor Irrigation Division Nalanda Nalanda

Public Health Division Hilsa, Nalanda Nalanda

Public Health Division Biharsharif, Nalanda Nalanda

Rural Works Department,

Biharshariff Nalanda
Works Division, BiharShariff
Rural Works Department,
Biharshariff, Nalanda Nalanda
Works Division, BiharShariff
Rural Works Department,
Hilsa, Nalanda Nalanda
Works Division, Hilsa

Tubewell Division Biharsarrif, Nalanda Nalanda

Building Division Nawada Nawada

Minor Irrigation Division Nawadah Nawada

Public Health Division Nawada Nawada

Rural Works Department,

Nawada Nawada
Works Division, Nawada

Tubewell Division Nawada Nawada

Minor Irrigation Investigation Patna Patna Pbb

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 Bihar Treasury Code – 2011

Division

Tubewell Division Patna East Patna Pbb

Tubewell Division Bihta, Patna West Patna Pbb

Building Division Gardanibagh, Patna Patna Pnb

Building Division (W) Danapur, Patna Patna Pnb

Electric Estimating Division No 1 Patna Patna Pnb

Electric Estimating Division No 2 Patna Patna Pnb

Patliputra Building Division Patna Patna Pnb

Planning & Investigation

Patna Patna Pnb
Division, Punaichak

Public Health (Mech) Division Patna West Patna Pnb

Rural Engineering Works Soil

Patna Patna Pnb
Investigation Div

Building Division Purnea Purnea

Public Health (Mech) Division Purnea Purnea

Public Health Division Purnea Purnea

Rural Eng Works Soil

Purnea Purnea
Investigation Div.
Rural Works Department,
Purnea Purnea
Works Division, Purnea

Tubewell Division Purnea Purnea

Building Division (Bc & Hd) Patna Patna Ptn

Electrical Works Division Patna Patna Ptn

Ganga Bridge Project Division Gulzarbagh, Patna Patna Ptn

Garden Division (Bc & Hd) Patna Patna Ptn

Ground Water & Invenstigation

Patna Patna Ptn
Div

Minor Irrigation Division Patna Patna Ptn

Patna City Building Construction

Guljarbagh, Patna Patna Ptn
Division

Public Health Division Patna East Patna Ptn

Public Health Division Patna West Patna Ptn

Rural Works Department,

Patna Patna Ptn
Works Division, Patna
Rural Works Department,
Massaurhi, Patna Patna Ptn
Works Division, Massaurhi

Tubewell Division Barh,Patna Patna Ptn

Field Machinery Division Digha, Patna Patna Pts

Building Division Sasaram, Rohtas Rohtas

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 Bihar Treasury Code – 2011

Public Health (Mech) Division Sasaram, Rohtas Rohtas

Public Health Division Sasaram, Rohtas Rohtas

Rural Works Department,

Sasaram Rohtas
Works Division, Sasaram

Tubewell Division Sasaram, Rohtas Rohtas

Building Division Saharsa Saharsa

Minor Irrigation Division Saharsa Saharsa

Public Health Division Saharsa Saharsa

Rural Works Department,

Saharsa Saharsa
Works Division, Saharsa
Building Division No Ii
Sheohar Sheohar
Muzaffarpur
Rural Works Department,
Sheohar Madhubani
Works Division 2, Madhubani
Rural Works Department, Works
At Sitamarhi Sitamarhi
Division 6, Sheohar at Sitamarhi

Building Division,Sahebganj Sheikhpura Sheikhpura

Public Health Division Sheikhpura Sheikhpura

Rural Works Department,

Sheikhpura Sheikhpura
Works Division, Sheikhpura

Building Division Sitamarih Sitamarhi

Minor Irrigation Division Sitamarhi Sitamarhi

Public Health Division Samastipur Sitamarhi

Public Health Division Sitamarhi Sitamarhi

Rural Works Department,

Sitamarhi Sitamarhi
Works Division 2, Sitamarhi
Rural Works Department,
Samastipur Sitamarhi
Works Division 2, Samastipur
Rural Works Department, Works
Sitamarhi Sitamarhi
Division, Sitamarhi

Tubewell Division, Sitamarhi Sitamarhi Sitamarhi

Building Construction Division Supoul Supaul

Rural Works Department,

Supaul Supaul
Works Division 2, Supaul
Rural Works Department,
Sub-Treasury Jhanjharpur Jhanjharpur
Works Division 2, Jhanjharpur
Rural Works Department,
Supaul Supaul
Works Division, Supaul

Building Division Chapra Saran

Public Health (Mech) Division Chapra, Saran Saran

Public Health Division Chapra, Saran Saran

Rural Works Department, Chapra Chapara

53
 Bihar Treasury Code – 2011

Works Division 2, Chapara

Rural Works Department,

Chapra Chapara
Works Division 3, Chapara
Rural Works Department,
Chapara, Saran Chapara
Works Division, Chapara

Tubewell Division Chapra, Saran Saran

Building Division Samastipur Samastipur

Minor Irrigation Division Samastipur Samastipur

Rural Works Department,

Rossera Sub-Treasury Rossara
Works Division, Rossera
Rural Works Department,
Rossera, Samastipur Sub-Treasury Rossera
Works Division-2, Rossera
Rural Works Department,
Samstipur Samastipur
Works Division, Samstipur

Tubewell Division Samastipur Samastipur

Building Division , Siwan Siwan Siwan

Minor Irrigation Division Siwan Siwan

Public Health Division Siwan Siwan

Rural Works Department,

Siwan Siwan
Works Division, Siwan

Tubewell Division Siwan Siwan

Building Division Hazipur, Vaishali Vaishali

Minor Irrigation Division Hajipur, Vaishali Vaishali

Public Health Division Hazipur, Vaishali Vaishali

Rural Works Department,

Hazipur Vaishali
Works Division-2, Hazipur
Rural Works Department,
Hajipur, Vaishali Vaishali
Works Division, Hazipur, Vaishali

Tubewell Division Hazipur, Vaishali Vaishali

Building Division Betiah W. Champaran

Minor Irrigation Division Bettiah, W-Champaran W. Champaran

Public Health Division Bettiah W. Champaran

Rural Works Department,

West Champaran, Bettiah W. Champaran
Works Division-2, Bettiah
Rural Works Department, HQ
Secretariat Treasury
Division (North Bihar)-2, related
Patna Vishwasarwiya Bhavan,
with Chief Engineer-3, Rural
Patna Pnb
Works Department, Patna
Rural Works Department,
Bagha, W-Champaran W. Champaran
Works Division, Bagha
Rural Works Department,
Benipatti, Madhubani Madhubani
Works Division, Benipatti

Rural Works Department, Bettiah, W-Champaran W. Champaran

54
 Bihar Treasury Code – 2011

Works Division, Bettiah

Tubewell Division Bettiah, W-Champaran W. Champaran

National Highway Division Aurangabad Aurangabad

Quality Control Division Aurangabad Aurangabad

Road Division No 1 Aurangabad Aurangabad

National Highway Division Araria Araria

Road Division Araria Araria

National Highway Divison Kochas, Mohania Bhabua

Road Division Bhabua Bhabua

Ganga Bridge Approach Works

Bhagalpur Bhagalpur
Division (Rcd)
Ganga Bridge Project Works
Bhagalpur Bhagalpur
Division

National Highway Division Bhagalpur Bhagalpur

Road Division Bhagalpur Bhagalpur

Road Division (Mech) Bhagalpur Bhagalpur

Road Division Begusarai Begusarai

Road Division (Mech) Arrah, Bhojpur Bhojpur

Shahabad Road Division Arrah Bhojpur

Road Division Banka Banka

Road Division Buxar Buxar

National Highway Division Darbhanga Darbhanga

Road Division Darbhanga Darbhanga

Road Mechanical Division Darbhanga Darbhanga

Champaran Division Motihari, E-Champaran E-Champaran

National Highway Divison Motihari, E-Champaran E-Champaran

Planning & Quality Control

Motihari E-Champaran
Division, Motihari

Road Division Dhaka, Motihari E-Champaran

Road Division Motihari E-Champaran

National Highway Divison

Gopalganj Gopalganj
Dumuriaghat

Road Division Gopalganj Gopalganj

Road Division No 1 Gaya Gaya

Road Division No 2 Gaya Gaya

State Highway Division Gaya Gaya

55
 Bihar Treasury Code – 2011

Road Division Jamui Jamui

Road Division No 1 Jahanabad Jehanabad

National Highway Divison Khagaria Khagaria

Road Division Khagaria Khagaria

Work Shop Mechanical Division Khagaria Khagaria

Road Division Kishanganj Kishanganj

Road Division Katihar Katihar

National Highway Division Lakhisarai Lakhisarai

Road Division Lakhisarai Lakhisarai

National Highway
Jainagar, Madhubani Madhubani
Division,Jainagar

Road Division Madhubani Madhubani

National Highway Division Madhepura Madhepura

Road Division Madhepura Madhepura

Road Division Munger Munger

National Highway (Mech) Divison Sikandarpur, Muzaffarpur Muzaffarpur

National Highway Division No.2 Muzaffarpur Muzaffarpur

National Highway Divison Muzaffarpur Muzaffarpur

Planning & Design Division No.-1 Muzaffarpur Muzaffarpur

Road Division No 1 Muzaffarpur Muzaffarpur

Road Division No 2 Muzaffarpur Muzaffarpur

Road Mechanical Division Muzaffarpur Muzaffarpur

National Highway Division-2 Biharsharif Nalanda

National Highway Divison Biharsariff, Nalanda Nalanda

Road Division Biharsarriff, Nalanda Nalanda

National Highway (Mech) Divison Nawadah Nawada

Road Division Nawadah Nawada

Quality Control Division No 1 Anisabad, Patna Patna Pbb

Bridge Design & Advance

Patna Patna Pnb
Planning Division No. 1
Bridge Design & Advance
Patna Patna Pnb
Planning Division No. 4
Dy. Director, Testing & Research
Patna Patna Pnb
Institute
Field Survey & Advance
Patna Patna Pnb
Planning Div, Bouring
National Highway (Mech)
Patna, Sekhpura Patna Pnb
Planning Divison

56
 Bihar Treasury Code – 2011

National Highway Division Patna West Patna Pnb

National Highway Divison Gulzarbagh, Patna Patna Pnb

New Capital Road Division Patna Patna Pnb

Road Division Patna(West) Patna Pnb

Soil Investigation & Advance

Patna Patna Pnb
Planning Division

National Highway Division Purnea Purnea

Road Division Purnea Purnea

Central Workshop Dev. & Trg.

Patna Patna Ptn
Institute

Road Division Patna City,Gulzarbagh Patna Ptn

Road Mechanical Division Patna Patna Ptn

Soil Investigation,Testing &

Patna Patna Ptn
Advance Planning Division
Testing & Quality Control Div
Patna Patna Ptn
(Ganga Bridge)

National Highway (Mech) Divison Dehri-On-Sone, Rohtas Rohtas

National Highway Divison Dehri-On-Sone, Rohtas Rohtas

Road Division Dehri-On-Sone, Rohtas Rohtas

Road Division Saharsa Saharsa

Road Division Sheohar Sheohar Sheohar

Road Division Seikhpura Sheikhpura

National Highway Division,

Sitamarhi Sitamarhi
Sitamarhi

Road Division Sitamarhi Sitamarhi

Road Division Supaul Supaul

National Highway Division,

Chapra Saran
Saran

Road Division Chapra, Saran Saran

Road Division Samastipur Samastipur

Road Division Siwan Siwan

Road Division Betia, W-Champaran W. Champaran

Road Division Ramnagar, W-Champaran W. Champaran

Vishwasarwiya Bhawan
Central Design Organisation R.C.D. Patna
Patna Pnb
North Bihar (Transport)
R.C.D. Darbhanga Danrbhanga
Sub-Section
South Bihar (Transport) Vishwasarwiya Bhawan
R.C.D. Patna
Sub-Section Patna Pnb

Ganga Bridge Project R.C.D. Patna Vishwasarwiya Bhawan

57
 Bihar Treasury Code – 2011

Sub-Section Patna Pnb

Vishwasarwiya Bhawan
Mechanical Sub-Section R.C.D. Patna
Patna Pnb
Vishwasariya Bhawan
Advance Planning Sub-Section R.C.D. Patna
Patna
Vishwasarwiya Bhawan
Nation Highway Sub-Section R.C.D. Patna
Patna Pnb
Vishwasarwiya Bhawan
Advance Planning Circle R.C.D. Patna
Patna Pnb

Advance Planning Circle R.C.D. Mujaffarpur Mujaffarpur

Vishwasarwiya Bhawan
Head Quartar Design Circle R.C.D. Patna
Patna Pnb
Vishwasarwiya Bhawan
Bridge Design Circle R.C.D. Patna
Patna Pnb
National Highway Planning & Vishwasarwiya Bhawan
R.C.D. Patna
Investigation Circle Patna Pnb

Central Road Circle R.C.D. Patna Patna Ptn

Design-cum-Mechanical Circle, Vishwasarwiya Bhawan

R.C.D. Patna
Ganga Bridge Praject Patna Pnb
Vishwasarwiya Bhawan
Mechanical Circle R.C.D. Patna
Patna Pnb

Bhojpur Road Circle R.C.D. Arrah Arrah

Magadh Road Circle R.C.D. Gaya Gaya

East Bihar Road Circle R.C.D. Bhagalpur Bhagalpur

Ganga Bridge Circle -2 R.C.D. Bhagalpur Bhagalpur

Saran Road Circle R.C.D. Hajipur Hajipur

North Bihar Road Circle R.C.D. Mujaffarpur Mujaffarpur

Road Circle R.C.D. Darbhanga Darbhanga

Mechanical Road Circle R.C.D. Darbhanga Darbhanga

Road Circle R.C.D. Saharsa Saharsa

Road Circle R.C.D. Purnea Purnea

Bridge Investigation Division Vishwasarwiya Bhawan

R.C.D. Patna
Central Design Organisation Patna Pnb

New Capital Road Division R.C.D. Patna Patna

Patna City Road Division R.C.D. Patna Patna

Vishwasarwiya Bhawan
Patna West Road Division R.C.D. Patna
Patna Pnb

Road Division R.C.D. BiharSharif Biharsharif

Shahabad Road Division R.C.D. Arrah Arrah

Road Division R.C.D. Buxar Buxar

Road Division R.C.D. Dehri-on-Sone Rohtas

58
 Bihar Treasury Code – 2011

Road Division R.C.D. Bhabhua Bhabhua

Road Division-1 R.C.D. Jehanabad Jehanabad

Road Division-1 R.C.D. Gaya Gaya

Road Division R.C.D. Nawada Nawada

Road Division-1 R.C.D. Aurangabad Aurangabad

Road Division R.C.D. Bhagalpur Bhagalpur

Road Division R.C.D. Banka Banka

Road Division R.C.D. Jamui Jamui

Road Division R.C.D. Munger Munger

Road Division R.C.D. Lakhisarai Lakhisarai

Ganga Bridge Project Division Vishwasarwiya Bhawan

R.C.D. Patna
Gulzarbad Patna Pnb
Ganga Bridge Project Works
R.C.D. Bhagalpur Bhagalpur
Division

Road Division-1 R.C.D. Mujaffarpur Mujaffarpur

Road Division-2 R.C.D. Mujaffarpur Mujaffarpur

Road Division R.C.D. Motihari Motihari

Road Division R.C.D. Betia Betia

Road Division R.C.D. Sitamarhi Sitamarhi

Vaisali Road Division R.C.D. Hajipur Hajipur

Road Division R.C.D. Siwan Siwan

Road Division R.C.D. Gopalganj Gopalganj

Road Division R.C.D. Darbhanga Darbhanga

Road Division R.C.D. Madhubani Madhubani

Road Division R.C.D. Samastipur Samastipur

Road Division R.C.D. Begusarai Begusarai

Road Division R.C.D. Saharsa Saharsa

Road Division R.C.D. Supaul Supaul

Road Division R.C.D. Madhepura Madhepura

Road Division R.C.D. Khagaria Khagaria

Road Division R.C.D. Kishanganj Kishangaj

Road Division R.C.D. Araria Araria

Road Division R.C.D. Katihar Katihar

Road Division R.C.D. Purnea Purnea

Vishwasarwiya Bhawan
Mechanical Division R.C.D. Panta
Patna Pnb

59
 Bihar Treasury Code – 2011

Mechanical Division R.C.D. Arrah Arrah

Mechanical Division R.C.D. Khagaria Khagaria

Mechanical Division R.C.D. Mujaffarpur Mujaffarpur

Mechanical Division R.C.D. Bhagalpur Bhagalpur

Mechanical Division R.C.D. Darbhanga Darbhanga

Vishwasarwiya Bhawan
Flying Squad Division-1 R.C.D. Panta
Patna Pnb
Vishwasarwiya Bhawan
Flying Squad Division-2 R.C.D. Panta
Patna Pnb
Vishwasarwiya Bhawan
Flying Squad Division-3 R.C.D. Panta
Patna Pnb
Vishwasarwiya Bhawan
Flying Squad Division-4 R.C.D. Panta
Patna Pnb

State High Road Division R.C.D. Gaya Gaya

State High Road Division R.C.D. Nawada Nawada

State High Road Division R.C.D. Biharsharif Biharsharif

State High Road Division R.C.D. Purnea Purnea

State High Road Division R.C.D. Hajipur Hajipur

Vishwasarwiya Bhawan
State High Road Circle R.C.D. Patna
Patna Pnb

State High Road Circle R.C.D. Mujaffarpur Mujaffarpur

State High Road Circle R.C.D. Purnea Purnea

State High Road Circle R.C.D. Dehri-on-Son Rohtas

State High Road Design & Vishwasarwiya Bhawan

R.C.D. Patna
Quality Control Circle -1 Patna Pnb
State High Road Mechanical Vishwasarwiya Bhawan
R.C.D. Patna
Circle Patna Pnb

State High Road Circle R.C.D.Darbhanga Darbhanga

State High Road Circle R.C.D.Bhagalpur Bhagalpur`

State High Road East Division R.C.D. Patna Patna Ptn

Vishwasarwiya Bhawan
State High Road West Division R.C.D. Patna
Patna Pnb
Vishwasarwiya Bhawan
State High Road Division R.C.D. Gulzarbag
Patna Pnb

State High Road Division R.C.D. Biharsharif Biharsharif

State High Road Division-2 R.C.D. Biharsharif Biharsharif

State High Road Division R.C.D. Mujaffarpur Mujaffarpur

State High Road Division-2 R.C.D. Mujaffarpur Mujaffarpur

State High Road Division R.C.D. Motihari Motihari

State High Road Division R.C.D. Sitamarhi Sitamarhi

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 Bihar Treasury Code – 2011

State High Road Division R.C.D. Chapra Chapra

State High Road Division R.C.D. Gopalganj Gopalganj

State High Road Division R.C.D. Purnea Purnea

State High Road Division R.C.D. Madhepura Madhepura

State High Road Division R.C.D. Gaya Gaya

State High Road Division R.C.D. Kochas At-Mohania Bhabhua

State High Road Division R.C.D.Aurangabad Aurangabad

State High Road Division R.C.D. Jaynagar Madhubani

State High Road Division R.C.D. Khagaria Khagaria

State High Road Division R.C.D. Bhagalpur Bhagalpur

State High Road Division R.C.D. Lakhisarai, Munger Munger

State High Road Design & Vishwasarwiya Bhawan

R.C.D. Patna
Quality Control Division-6 Patna Pnb
State High Road Mechanical Vishwasarwiya Bhawan
R.C.D. Patna
Planning Division Patna Pnb
State High Road Mechanical
R.C.D. Nawada Nawada
Division
State High Road Mechanical
R.C.D. Mujaffarpur Mujaffarpur
Division
State High Road Mechanical
R.C.D. Dehri-on-Sone Rohtas
Division
Liasion Officer Bihar Bhawan
Bihar Bhawan New Delhi Bihar Bhawan New Delhi
New Delhi
Deputy Director Inspection & Vishwasarwiya Bhawan
R.C.D. Patna
Research Institude Patna Pnb
Vishwasarwiya Bhawan
Under Secretary (Accounts) R.C.D. Patna
Patna Pnb
Secretary, Bihar P.W.D. Contract Sinchai Bhawan Patna
Patna
Disputed Tribunal Pts

Irrigation Division Narpatganj Araria

Irrigation Division Bathnaha Araria

Irrigation Division Banmankhi Purnea

Irrigation Division Purnea Purnea

Irrigation Division Araria Araria

Irrigation Division Katihar Katihar

Drainage & Investigation Division Purnea Purnea

Irrigation Division Raghopur Supaul

Irrigation Division Murliganj Madhepura

Flood Control Division kaghagola Katihar

Flood Control Division Salmari katihar

61
 Bihar Treasury Code – 2011

Flood Control Division Katihar Katihar

Drainage & Investigation Division Kishanganj Kishanganj

Drainage Division Raghopur Madhepura

Drainage & Investigation Division Hajipur Hajipur

Drainage & Investigation Division Siwan Siwan

Drainage & Investigation Division Chapra Chapra

Irrigation Division Saharsa Saharsa

Irrigation Division Triveniganj Madhepura

Irrigation Division Birpur Birpur/Supaul

Head Works Division Birpur Birpur/Supaul

Design Division Birpur Birpur

Research & Investigation

Birpur Birpur/Supaul
Division

Eastern Canal Division Birpur` Birpur/Supaul

Western Canal Division Nirmali Darbhanga

Eastern Canal Division Supaul Supaul

Western Canal Division Kanauli, Camp Birpur Birpur/Supaul

Eastern Canal Division Chandrayan Saharsa

Eastern Canal Division no.-2 Birpur Birpur

Drainage Division Koperia Saharsa

Western Kosi Canal Division no.-

Rajnagar Madhubani
2
Western Kosi Canal Division no.-
Madhubani Madhubani
2

Western Kosi Canal Division Khutauna Darbhanga

Western Kosi Canal Division Kunauli Birpur/Supaul

Western Kosi Canal Division Khajauli Madhubani

Western Kosi Canal Division Rahika Madhubani

Western Kosi Canal Division Darbhanga Darbhanga

Western Kosi Canal Division-1 Sakri Madhubani

Western Kosi Canal Division Kawti Darbhanga

Western Kosi Canal Division-1 Madhubani Madhubani

Western Kosi Canal Division-1 Rajnagar Madhubani

Western Kosi Canal Division Jhanjharpur Jhanjharpur/Madhubani

Western Kosi Canal Division Andhatharhi Madhubani

Quality Control Division Darbhanga Darbhanga

62
 Bihar Treasury Code – 2011

Western Kosi Canal Division Benipatti Madhubani

Western Kosi Canal Division Baharhi Darbhanga

Western Kosi Canal Division-1 Jaynagar Madhubani

Western Kosi Canal Division-2 Jaynagar Madhubani

Western Kosi Canal Division-2 Sakri Madhubani

Western Kosi Canal Division Benipur Darbhanga

Munhara Barrage Division Jaynagar Madhubani

Kamala Canal Division Jaynagar Madhubani

Irrigation (Mechanical) Division Purnea Purnea

Irrigation (Mechanical) Division Darbhanga Darbhanga

Irrigation (Mechanical) Division Birpur Birpur

Tirhut Canal Division-1 Mujaffarpur Mujaffarpur

Tirhut Canal Division Saraiya Mujaffarpur

Tirhut Canal Division Ratwara Mujaffarpur

Waterways Division Mujaffarpur Mujaffapur

Tirhut Canal Division Hajipur Hajipur

Brainage & Investigation Division Mujaffarpur Mujaffarpur

Flood, Brainage & Investigation

Lalganj Lalganj
Division

Bagmati Division-1 Sitamarhi Sitamarhi

Bagmati Division Runnisaidpur, Sitamarhi Sitamarhi

Bagmati Division Sheohar Sheohar

Drainage Division Sitamarhi Sitamarhi

Tirhut Canal Division-1 Betia Betia

Tirhut Canal Division-2 Betia Betia

Done Canal Division Ramnagar Bagha

Tirhut Canal Division-1 Motihari Motihari

Tirhut Canal Division Chakia Motihari

Ghorha Sahal Canal Division Raxaul Motihari

Main Western Canal Division Valmikinagar Betia/Bagha

Head Works Division Valmikinagar Betia/Bagha

Triveni Canal Construction

Narkatiyaganj Betia
Division

Triveni Canal Division Raxaul Motihari

Dhaka Canal Renovation

Dhaka Motihari
Division

63
 Bihar Treasury Code – 2011

Planning & Quality Control

Motihari Motihari
Division

Reasearch Division Motihari Motihari

Champaran Division Motihari Motihari

Sikharna Embankment Division Motihari Motihari

Drainage & Investigation Division Motihari Motihari

Drainage & Investigation Division Betia Betia

Saran Canal Division Gopalganj Gopalganj

Saran Canal Division Bhore Siwan

Saran Canal Division Siwan Siwan

Saran Canal Division Mariwa Siwan

Saran Canal Division Chapra Chapra

Saran Canal Division Mauhaura Chapra

Saran Canal Division Ekma Chapra

Saran Canal Division Maharajganj Siwan

Drainage Division Siwan Siwan

Drainage Division Chapra Chapra

Flood Control Division Siwan Siwan

Saran Division Chapra Chapra

Madhubani Camp
Flood Control Division-1 Betia/Bagha
Padurauna
Madhubani Camp
Flood Control Division-3 Betia/Bagha
Padurauna

Flood Control Division Thakraha Camp Gopalganj Gopalganj

Irrigation (Mechanical) Division Valmikinagar Betia/Bagha

Irrigation (Mechanical) Division Mujaffarpur Mujaffarpur

Irrigation (Mechanical) Division Chapra Chapra

Area Mechanical Division Betia Betia

Flood Control Division Begusarai Begusarai

Flood Control Division Samstipur Samstipur

Flood Control Division-1 Jhanjharpur Madhubani/Jhanjharpur

Flood Control Division -2 Jhanjharpur Madhubani/Jhanjharpur

Flood Control Division Darbhanga Darbhanga

Flood Control Division Rosra Rosra

Flood Control Division-1 Khagaria Khagaria

Flood Control Division-2 Khagaria Khagaria

64
 Bihar Treasury Code – 2011

Flood Control Division Dalsinghsarai Samstipur/Dalsinghsarai

Flood Control Division Hathurihi Samastipur

Drainage Division Darbhanga Darbhanga

Drainage Division Samastipur Samastipur

Irrigation (Mechanical) Division Samastipur Samastipur

Eastern Sone Highlevel Canal

Aurangabad Aurangabad
Division
Eastern Sone Highlevel Canal
Tekari Gaya
Division

Irrigation Division Daudnagar Daudnagar/Aurangabad

North Koel Distribution Division Kurtha Arwal

North Koel Distribution Division Japla Aurangabad

North Koel Distribution Division Navinagar Aurangabad

North Koel Distribution Division-1 Aurangabad Aurangabad

North Koel Barrage Division Mohammadganj Aurangabad

North Koel Canal Division Gaya Gaya

North Koel Canal Division Amba Aurangabad

Madanpur Camp
North Koel Canal Division Aurangabad
Aurangabad

Batane Head Works Division Hariharganj Camp Amba Aurangabad

Quality Control Division Aurangabad Aurangabad

Vishwasarwiya Bhawan
Sone Conal Division Khagaul
Patna Pnb

Waterways Division Biharsharif Nalanda

Punpun Flood Protection Vishwasarwiya Bhawan

Anishabad, Patna
Division Patna Pnb

Phulwaria Canal Division Sirdala Nawada

Waterways Division Ekangarsarai Biharsharif

Vishwasarwiya Bhawan
Quality Control Division-1 Patna
Patna Pnb
Ganga Sone Flood Protection Sinchai Bhawan Patna
Digha
Division Pts
Mokama Camp Sinchai Bhawan Patna
Flood Control Division
Bakhtiyarpur Pts
Sinchai Bhawan Patna
Sone Flood Protection division Bihta
Pts

Waterways Division Gaya Gaya

Tilaiya Canal Division Wazirganj Gaya

Waterways Division Jehanabad Jehanabad

Waterways Division Ghosi Jehanabad

65
 Bihar Treasury Code – 2011

Waterways Division Uderasthan Jehanabad

Punpun Barrage Division-1 Goh Gaya

Punpun Barrage Division-2 Goh Gaya

Sone Barrage Division Indrapuri Sasaram

Sone Highlevel Canal Division Sasaram Sasaram

Sone Highlevel Canal Division Bhabhua Bhabhua

Sone Canal Division Arrah Arrah

Flood Control Division-2 Arrah Arrah

Sone Canal Division Bikramganj Sasaram

Flood Control Division Buxar Buxar

Sone Canal Division Buxar Buxar

Ganga Pump Canal Division Chausa Buxar

Dehri Division Dehri Sasaram

Waterways Division Mohania Bhabhua

Irrigation Division Nawanagar Bhabhua

Sone Canal Modernisation

Ramgarh Camp Nuaon Bhabhua
Division
Sone Canal Modernisation
Sasaram Camp Dehri Sasaram
Division
Sone Canal Modernisation
Nasriganj Sasaram
Division
Sone Canal Modernisation
Piro Arrah
Division
Durgawati Embankment
Bhitribandh Sasaram
Division-1
Durgawati Embankment
Bhitribandh Sasaram
Division-2
Durgawati Left Embankment
Bhitribandh Sasaram
Canal Division
Durgawati Right Embankment
Chenari Sasaram
Canal Division

Durgawati Works Division Chanari Sasaram

Jamania Pump Canal Division Ramgarh Bhabhua

Irrigation (Mechanical) Division Dehri Sasaram

Sinchai Bhawan Patna

Area (Mechanical) Division Digha
Pts
Irrigation, Electric-cum- Vishwasarwiya Bhawan
Walmi
Mechanical Division Patna Pnb
Irrigation, Electric-cum- Vishwasarwiya Bhawan
Patna
Mechanical Division Patna Pnb

Irrigation (Mechanical) Division Mohania Bhabhua

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 Bihar Treasury Code – 2011

Irrigation (Mechanical) Division Gaya Gaya

Vishwasarwiya Bhawan
Hydrology Division (Central) Patna
Patna Pnb
Vishwasarwiya Bhawan
Hydrology Division (North) Patna
Patna Pnb
Planning Investigation & Project Sinchai Bhawan Patna
North
Preparation Division (North) Pts
Planning Investigation & Project Sinchai Bhawan Patna
Center
Preparation Division (Center) Pts
Planning Investigation & Project
Darbhanga Darbhanga
Preparation Division
Planning Investigation & Project
Motihari Motihari
Preparation Division
Planning Investigation & Project
Siwan Siwan
Preparation Division
Planning Investigation & Project
Nalanda Nalanda
Preparation Division
Planning Investigation & Project
Jamui Jamui
Preparation Division
Planning Investigation & Project
Dehri Sasaram
Preparation Division
Planning Investigation & Project
Punea Purnea
Preparation Division
Vishwasarwiya Bhawan
Research & Training Division-2 Khagual,Patna
Patna Pnb
Vishwasarwiya Bhawan
Research & Training Division-3 Khagual, Patna
Patna Pnb

Irrigation Division Bhagalpur Bhaglpur

Irrigation Division Bijikhorwa Banka

Irrigation Division Tarapur Bhagalpur

Irrigation Division -1 Laxmipur (Jamui) Jamui

Bateshwarsthan, Camp
Ganga Pump Canal Division-2 Bhagalpur
Shivnarayanpur

Ganga Pump Canal Division Kahalgaon Bhagalpur

Ganga Pump Canal Division Suryagarha Camp Munger Munger

Irrigation Division-2 Jhajha Jamui

Irrigation Division-2 Jamui Jamui

Irrigation Division Garhi Jamui

Irrigation Division Darkha Camp Pakribarawa Nawada

Irrigation Division Baunsi Banka

Irrigation Division Sikandra Jamui

Irrigation Division Katharadand Camp Batiya Jamui

Waterways Division Shaikhpura Shaikhpura

67
 Bihar Treasury Code – 2011

Flood Contorl Division Navgachiya Navgachiya/Bhagalpur

Design Division-1 Bhagalpur Bhagalpur

Design Division-2 Bhagalpur Bhagalpur

Irrigation (Mechanical ) Division Bounsi Banka

Area (Mechanical) Division Bhagalpur Bhagalpur

68
 Bihar Treasury Code – 2011

APPENDIX 14
[See Note to Rule 349]
List of Local Funds

Names of funds Treasury Charges to be drawn b y

1. District funds—
Bhagalpur Bhagalpur Chairman or Vice-Chairman, and if
for Rs1,00,000, by both (see rule
Champaran Champaran 370).
Darbhanga Darbhanga
Gaya Gaya
Monghyr Monghyr
Muzaffarpur Muzaffarpur
Patna Patna
Purnea Purnea
Saran Saran
Shababad Shababad
2. Jagiarah Fund Muzffarpur Muzaffarpur Headmaster School
3. Union Committees and Union
Boards –
Bhagalpur
Madepura
Supaul
Sultanganj Does not bank with Treasury Chairman
Banka Ditto
Amarpur Ditto
Nirmali Ditto
Darbhanga – Ditto
Dalsingsarai Ditto
Jainagar Ditto
Gaya- Does not bank with Treasury Chairman
Aurangabad Ditto
Jahanabad Ditto
Nawada Ditto
Rafiganj Ditto
Sherghati Ditto
Monghyr- Does not bank with Treasury Chairman
Begusarai Ditto
Gogri Ditto
Jamui Ditto
Khagaria Ditto
Jahajha Ditto

69
 Bihar Treasury Code – 2011

Lakhisarai Ditto
Purnea— Does not bank with Treasury Chairman
Kasba Ditto
Kishanganj Ditto
Araria Ditto
Shahabad – Does not bank with Treasury Chairman
Koath Ditto
Dehri-on-Sone Ditto
Nasriganj Ditto
4. Mohsin Endowment Fund Principles or Headmasters of Colleges
and Schools.
4A. Bihar State Board of Religious Patna Chairman
Trusts.

4B. Bihar Shia Waqf Fund Do Sadr

4C. Bihar Sunni Waqf Fund Do Sadr
4D. Sigeshwar Asthan Temple Trust Madhipura S.D.O.
Committee.
4E. Patna Regional Development Patna Chairman
Authority
4F. Bihar Goshala Fund Do Registrar
5. Medical and Charitable Funds-
(i) Pilgrim Lodging House Fund
(Gaya)
Magistrate
(ii) Nurses Registration Council Fund.
The President and Registrar.
(iii) Bihar Medical Registration Fund,
Patna
Ditto
(iV) Bihar Medical Examination Board
Fund, Patna.
Ditto

6. Joint Committee Constituted out of

local funds e.g. Water-works
Committee at Gaya and Patna.
7. Notified Area Committee-
Loukaha Champaran
Raxaul Raxaul Treasury
Gopalganj Gopalganj Treasury
Saharsa Saharsa Treasury
Khagaria Khagaria Treasury
Barahia Ditto
Naugachia Naugachia Treasury
Mokameh MokamehTreasury
Rajgir Bihar Sharif Treasury
Dehri Dalmia Nagar Sasaram Treasury

70
 Bihar Treasury Code – 2011

Begusarai Begusarai Treasury

Nawadah Nawadah Treasury
Madhepura Madhepura Treasury
8. Municipalities—
Bhagalpur Bhagalpur Treasury
Kahalgaon Ditto.
Bettiah Bettiah Treasury
Motihari Motihari
Darbhanga Darbhanga
Roserah Roserah Treasury
Madhubani Madhubani Treasury
Samastipur Samastipur Treasury
Gaya Gaya Treasury
Tekari Ditto
Daudnagar Daudnagar Treasury
Monghyr Monghyr Treasury
Jamalpur Ditto
Muzaffarpur Muzaffarpur Treasury
Hajipur Hajipur Treasury
Lalganj Lalganj Treasury
Sitamarhi Sitamarhi Treasury
Patna City Patna City Treasury
Patna Administration Committee Patna Treasury
Barh Barh Treasury.
Bihar Sharif Bihar Sharif Treasury
Danapur (Nizamat) Danapur Treasury
Khagaul Danapur Treasury
Purnea Purnea Treasury
Kishanganj Kishanganj Treasury
Katihar Katihar Treasury
Forbesganj Forbesganj Treasury
Chapra Chapra Treasury
Revelganj Ditto
Siwan Siwan Treasury
Arrah Arrah Treasury
Buxar Buxar Treasury
Bhabua Bhabua Treasury
Dumraon Buxar Treasury
Jagdishpur Ditto
Sasaram Sasaram Treasury.

71
 Bihar Treasury Code – 2011

BTC FORM – 1
[See Rule 10]
Certificate of Transfer of Charge

Certified that we have in the fore/after noon of this the …… day of ….. 20.… respectively
made over and received charge of the office of……………………….......… Station …………............

................................................................
Signature of relieved government servant
Date…………..20... Designation……………………………………..
.....................................................................
Signature of relieving government servant
Designation ……………………………….

Memo of balances for which responsibility is accepted by the government servant receiving
charge.
* Treasury balances………………………………
Cash………………………………………….
Opium stores. .....................………………….
Stamp stores........... ...........………………….
Permanent advance …………………………….
The figures shall be filled in by the relieving officer with his own hand after verification. For
details see forms attached.
Relieving government servant…………………………………….
Relieved government servant…………………………………..

I also certify that I have received and hold in my personal custody copy/ copies of the Cipher
Code of the Reserve Bank of India together with Supplement nos. which has/have been corrected
up to date.
I also certify that I have studied fully the rules in the Treasury Code relating to the safe custody
of treasure and am fully acquainted with them.

Relieving government servant………………………………….

* For details see overleaf

(contd.......)

1
 Bihar Treasury Code – 2011

BTC FORM – 1 (contd..)

Details of Treasury Balance

Under With
Description Total
double locks Treasurer

1 2 3 4
Government Securities held in safe
custody—
Balance at credit of depositor, Rs.
Govt. Currency Notes
At Rs. 1000 …
At Rs. 500 …
At Rs. 100 …
At Rs. 50 ...
At Rs. 20...
At Rs. 10...
Stamps (various denominations) …..

Govt. Draft Forms (Number)….

Cheque Forms (Number)…..

Other Valuables…..

Relieved Relieving
Government Servant Government Servant

Station ....................................... Date …………20……

2
 Bihar Treasury Code – 2011

BTC FORM – 2
[See Rule 18]
Statement of transactions on Government Account at Reserve Bank /
State Bank of India
at ……………………….............. for……………..………….
Daily Monthly Statement

Transaction
Receipts Payments
Date

Date

Net
No. of No. of
Particulars Amount Particulars Amount
Challans Vouchers

1 2 3 4 5 6 7 8 9

Total Rs………….(...................................................) Total Rs………… (.............................................. )

Agent Agent
Manager Manager

3
 Serial number of

1
packet (or chest)

2
Date of receipt

Office from whom

3
received

Condition in

4
which received

Articles said to be

5
contained in

4
packet (or chest)
[See Rule 31]

Value estimated or
6

actual
BTC FORM – 3
Bihar Treasury Code – 2011

When returned

Signature of
8

recipient

Initial of Treasury
9

Officer
10

Remarks
Register showing the deposit of cash chest and valuables at the Treasury
 Bihar Treasury Code – 2011

BTC FORM – 4
[See Rule 42]
(Obverse)
CHALLAN No………………………. Treasury ……………………………………..
Major Head …………….......…....... Treasury Code............................
Sub Major Head …………….......… DDO Code...................................
Minor Head …………….......…....... Bank Code...................................
Sub Head …………….......…........... Bill Code......................................
Challan of cash paid into the…………………………………. Bank at.........................................................
To be filled in by the Departmental
To be filled in by the Remitter
Officer or the Treasury

Full parti-
Name (or designation)
culars of the
By whom and address of the Head of
remittance and Amounts Order to the Bank
tendered person on whose Account
of Authority
behalf money is paid
(if any)

Rs........ P Correct—Receive and grant Receipt.

Signature........
Name: ...........

Signature and full designation of the

officer ordering the money to be paid
in. Date:...........

*(in words) Rupees......................................... *To be used only in the case of remittances to the Bank through
.......................................................................... Departmental Officer or the Treasury Officer.

Received payment Date

Cashier/Treasurer Accountant

Agent or Manager Treasury Officer

Note: 1.In the case of payments at the Treasury, receipts for the sums less than Rs.1,00,000/- do not
require the signature of Treasury Officer, but only of the Accountant and the Treasurer. 2: Particulars of
money tendered should be given on the reverse. 3: In cases where direct credits at the Bank are
permissible, the column "Head of Account" will be filled in by the Treasury Officer on receipt of Bank's
Daily Sheet.
(Reverse)
Amount
Particulars
Rs. p

Coin
Notes (with details)
Cheque (with details)

Total

5
 Bihar Treasury Code – 2011

BTC FORM – 5
[See Rule 52]
Treasury Remittance Book
Public Works and Forest Department

Major Head …………….......…....... Treasury Code............................

Sub Major Head …………….......…
DDO Code...................................
Minor Head …………….......….......
Bank Code...................................
Sub Head …………….......…...........

Signature of
Amount in
Amount in words Treasury
figures Signature of
Date of Officer for
Treasury
Remittance sums of Rs.
Accountant
1,00,000 and
Rs. P Rs. P above

6
 Bihar Treasury Code – 2011

BTC FORM – 6
[See Rule 53]
Schedule for Public Works Department Receipts
during the month of………….20.......
Major Head …………….......…....... Treasury Code............................
Sub Major Head …………….......…
DDO Code...................................
Minor Head …………….......….......
Bank Code...................................
Sub Head …………….......…...........

*Payments made into Treasury by the **Payments made into Treasury on account of officers

to
Officers of the Department. of the Department.

carried
From whom received

On account of--

On account of--

On account of--

On account of--
On what account
Date of Receipts

Other items

Daily total
cash book

Remarks
1 2 3 4 5 6 7 8 9 10 11 12 13 14
Rs p Rs p Rs p Rs p R p R p R p R p Rs p
s s s s

* Here should be entered the official designation for the officer concerned. All payments made by the officer
(including his subordinates) should be entered in this column.

**These columns should be filled up only when payments into the Treasury are not made by officers of the
Department but by other account.

7
 Bihar Treasury Code – 2011

BTC FORM –7
[See Rule 57]
Schedule for Forest Cash Remittance

Consolidated Receipt-cum-Schedule for Forest Cash Remittance for the month of …………20......

Major Head …………….......…....... Treasury Code............................

Sub Major head …………….......…
DDO Code...................................
Minor head …………….......….......
Bank Code ...................................
Sub head …………….......…...........

From:-
Treasury
..........................
Forest Division
Received from the Officer-in-charge of ……......... Division the sum of
Rs……………... as detailed below for credit to the Forest Department :- Number of credit
item and date of
Date of Number of Amount entry in the Forest
Name of By whom
remittance each remitted with Account.
Treasury remitted.
to Treasury challan each challan.

Rs. p.

Countersigned

Forest Officer,
Treasury Officer ......…………. .....Division,
Date…………20...…. Date………......20.............

8
 Bihar Treasury Code – 2011

BTC FORM –8
[See Rule 96 ]

Letter of Credit (General)

........................................................... DEPARTMENT

LETTER OF CREDIT No......................................

Dated the ……… 20............

The Treasury Officer of ..........................

I have the honor to request that you will cash the cheques drawn by the ………………

…………….…………………………….....………………………………………………………………….

………………………………..................…………………………………………………………………….

to the extent of Rupees …………..............………………………………………………………………….

(This letter of credit has effect from the ………..............................................................……………………)

Signature and Designation of the

Departmental Officer

9
 Bihar Treasury Code – 2011

BTC FORM – 9
[See Rule 106]

Treasury Messenger's Register

Major Head …………….......…....... Treasury Code............................

Sub Major Head …………….......…
DDO Code...................................
Minor Head …………….......….......
Bank Code...................................
Sub Head …………….......…...........
Net amount of the Bill

Nature of the Bill i.e.

passed bill from the

Contingent Bill etc.

Dated signature of

Dated signature of

receiving back the

Pay Bill, TA bill or

receiving Bills for

the treasury clerk

the messenger
Name of the
messenger

Remarks
treasury
scrutiny
Bill No.
Date

1 2 3 4 5 6 7 8
Rs. p.

10
 Bihar Treasury Code – 2011

BTC FORM –10

[See Rule 107-108]

Allotment Register

Major Head …………….......…....... Treasury Code............................

Sub Major Head …………….......… DDO Code...................................
Minor Head …………….......…....... Bank Code...................................
Sub Head …………….......…........... Object Head ................................

LEFT SIDE OF REGISTER RIGHT SIDE OF REGISTER

ALLOTMENT DETAILS OF TREASURY/ AMOUNT REMARKS TOKEN BILL AMOUNT TOTAL BALANCE SIGNATURE

Sl . No.
LETTER No. & ISSUING DDO DIARY NO. EXPENDITURE OF DDO/
DATE AUTHORITY NO. & DATE ALLOTMENT
TREASURY
GROSS DEDUCTION NET

BILL NO.
STAFF

11
 Bihar Treasury Code – 2011

BTC FORM –11

[See Rule 109]

ADVANCE BILLS REGISTER

Major Head …………….......…....... Treasury Code............................

Sub Major Head…………….......… DDO Code...................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Object head .......................................

Left Side Right Side

Details of Advance Bills Drawn Details of Adjustments
Reference
Against Balance
Bill Unit of T.V. Letter No. & Amount of Remarks/Signature

Sl. No.
Bill No. Allotment Letter of
Amount Expenditure No./Date Date of Detailed Bill of Treasury Officer
No. and Date Advance
Detailed Bill
1 2 3 4 5 6 7 8 9 10

12
 Bihar Treasury Code – 2011

BTC FORM –12

[See Rule 110]
Register of Payment Orders Issued
(BANK ADVICE LIST)

Name of the Treasury ……………………….

Date …………………………… Reference No……………....

Monthly Serial

Nature of Bill
showing the
Name of the
Name of the

Messenger
Token No.

Payment
account

Mode of
Head of

Bill No.
Payee

Amount
Amount passed
No.

passed in
in figures
words

1 2 3 4 5 6 7 8 9
Rs. p.

Total in Figures Rs..........................

Total in words Rs. ...........................................................................

Signature Signature Signature

(Assistant) (Accountant) (Treasury Officer)

Memo No…………………….... Date …………………….

13
 Bihar Treasury Code – 2011

BTC FORM –13

[See Rule 113]
Authorization to Treasury Officer for Payment of Bill

To

The Treasury Officer………………….........................................

State/ Reserve Bank of India……………………………………….

Please pay Bill No……………………………… dated the…………………………

For Rs…………..............………… (in words)………………..............……………..…………………..

........................................................to…………..................................... (Name of messenger) of the

Office of ……........….......................................whose attested specimen signature is given below.

Attested specimen signature………………………………………………………………..

Dated…………………the…………………………………….

Signature of the Drawing Officer

Endorsee

Received payment

Dated…………………….

(Signature of the person)

14
 Bihar Treasury Code – 2011

BTC FORM – 14
[See Rule 117]
Register showing the name of Self Drawing Officers and the
salaries drawn by them.
Name of the Gazetted Officer—
Designation-
Specimen signature of Gazetted Officer—
(Duly attested signature should be pasted here in the presence of the Treasury Officer who should
also attest it)
Rate of Pay and Allowances authorised from time to time by the Accountant-General
From From From From From From From From From
1 2 3 4 5 6 7 8 9 10

Substantive Pay
Special Pay
Dearness Pay
Dearness Allowance
House Rent Allowance
Transport Allowance
Medical Allowance
Other Allowance
(Specify)
Other Allowance
(Specify)

Total
No. and date of the pay
slip or L.P.C.........
Initial of the Treasury
Officer..................

DETAILS OF THE RECOVERIES TO BE EFECTED FROM THE OFFICER

No. of the
No. of the letter Particular of
Date Installment of Amount Remarks
ordering recovery recovery
recovery

1 2 3 4 5 6

15
 Bihar Treasury Code – 2011

(Inner Sheet)
DETAILS OF AMOUNTS DRAWN BY THE SELF DRAWING OFFICER ON MONTHLY PAY BILLS

September

November

December

February

Remarks
October

January
Details of Claim

August

March
June
April

May

July
Substantive Pay
Special Pay
Dearness Pay
Dearness Allowance
House Rent Allowance
Transport Allowance
Medical Allowance
Other Allowance
(Specify)
Other Allowance
(Specify)
GROSS CLAIM
Deductions:—
G.P.F.
G.I.S.
Income Tax
House Rent
Municipal Tax
Interest on Advances
G.P.F. Advance
House Building Advance
Motor Vehicle Advance
Computer Advance
Festival Advance
Miscellaneous Recovery
(Specify)
Miscellaneous Recovery
(Specify)

TOTAL DEDUCTIONS

NET AMOUNT PAID

T.V. No. & Date...............................

Date.................................20...........
Signature Of Treasury Officer

16
 Bihar Treasury Code – 2011

BTC FORM –15

[See Rule 147]
Intimation of Recovery to be Made on Account of Rent and Other Charges

Intimation of recovery to be made on account of rent and other charges,

starting month of..........….20…...
House -...........................
Occupier-........................

Amounts to be recovered Rs. p.

1. House rent- Ordinary............................................

2. Arrear rent for.........................................................
3. Rent for other amenities—
a) Furniture.........................................................
b) Water tax.........................................................
4. Electrical charges—
Rent on fittings....................................................
Current charges...................................................
5. Other Charges (specify)

TOTAL

Dated:..................20.... Divisional Officer

17
 Bihar Treasury Code – 2011

BTC FORM – 16
[See Rule 153]
Statement of Rents Recoverable from Pay Bills
Major Head to be credited........................
Division:.................................... Assessment for the month of:.....................
Station or Office:....................... Treasury:....................................................
Rent Payable To be filled in by the Treasury Officer
Arrears Current Month Remarks with date and
other particulars of
Name, rank and changes in rates of
office of occupant emoluments shown in
with the rate of his col. 3 and explanation of
pay and allowances difference, if any,
as known to the Rents of Other Rents of Other
between figures shown
Balance

Building Charges Building Charges ……20......

Standard rent
divisional officer. in columns 9 and 10

Registration No. of Building

Amount due to end of.…20....
Amount recovered during

Name of Building with locality

1 2 3 4 5 6 7 8 9 10 11 12
Rs. Rs. Rs. Rs. Rs. Rs. Rs

............... ............ .............. .............. ....... ......... ......

.
Total

Divisional Officer
Completed and returned to the officer-in charge. ........................................ Division............................................
Certified that pay and allowances of the tenants named herein remained unchanged during the month except as indicated in column 12.
Dated the................ 20...... (official designation) Treasury Officer _ Dated the ......................20.........
Head of the Office

18
 Bihar Treasury Code – 2011

BTC FORM – 17
[See Rule 155]
Pay Bill
GAZETTED / NON- GAZETTED Allotment Details
Treasury Code……..…..... Total Allotment: .............................................................
Bank Code………….......…. Expenditure before this Bill:.............................................
General Information Amount of this Bill: ……………………….....................
Pay Bill for the month&year : Balance of Allotment: .................................................
Permanent / Temporary Establishment
Name of Office : For use at Treasury Payment Details
Department : Token no................................ Gross Pay :----------------------------------------
DDO Code : Deductions :-----------------------------------------
T.V. No. & Date.......................
Bill No. : Net Pay : ------------------------------------

Bill Date :
TAN No. : Received Payments and Certified That :-
1. I have satisfied myself that all emoluments drawn in previous bills
have been disbursed to the proper persons and that their acquittance
Account Head Information have been taken and filed in my office.
Demand No. : 2. No person has been absent either on other duty or suspension
without authorised leave during the month of .
Plan/Non-plan :
3. The particulars of various deductions/recoveries have been fully
Major Head : noted in the attached schedules and the totals shown in these schedules
agree with those given in the bill.
Sub Major Head :
4. Dearness Pay and/or any other kind of Pay, Dearness Allowance,
Minor Head : HRA, Medical & other Allowances have been claimed as per the
Sub Head : approved rate.
5. Amount claimed in this bill has not been drawn previously.
Bill Code : 6.............................................................................................................
7.............................................................................................................
Designation Sanctioned Working 8............................................................................................................
Strength Strength
Payments under Rs.(In red ink)................................................

Signature of Messenger (To be attested) ..................................

Signature of Signature of
Bill Clerk Drawing & Disbursing Officer

For use in Treasury

Pay Rs............................................................................................................................
Examined.

Dated .............20……… Treasury Accountant Treasury Officer

(Contd.....)

19
 Bihar Treasury Code – 2011

BTC FORM – 17 (Back

(Back Page)
Page)
Major Head …………….......…...... Sub Major Head …………….......…
Minor Head …………….......…....... Sub Head …………….......…...........

Bill Code............................... Bill No..............

Abstract Details.
Total Number of Employees .....................................................
Earnings Deduction
Items Amount Items Amount
Basic Pay : G.P.F. :
Special Pay : G.I.S. :
Dearness Pay : Income-Tax :
Dearness Allowance : House Rent :
House Rent Allowance : Municipal Tax :
Transport Allowance : Interest on Advance :
Medical Allowance : G.P.F. Advance :
Other Allowances : House Building Advance :
(Specify)
Motor Vehicle Advance :
Other Allowances :
(Specify) Computer Advance :

Other Allowances : Festival Advance :

(Specify) Misc. Recovery :
...................................... (Specify)

......................................... ........................................

TOTAL ....................................... TOTAL …………………………..

Gross Pay - (Rs...........................In Words.............................................................................)

Net Pay - (Rs.................................In Words............................................................................)

Signature of Signature of
Bill Clerk Drawing & Disbursing Officer
(Contd.....)

20
 S.No.
Name of Employee
Employee ID/GPF/CPF No.
Pay Slip No. (If applicable )
SERVANT

Bank A/C No.

DETAILS OF GOVT.

Basic Pay
krelC lliB fo erutangiS

Special Pay
Dearness Pay
Dearness Allowance
House Rent Allowance
Bill Code..............................

Transport Allowance
Medical Allowance
Other Allowances (Specify)
EARNINGS OF GOVT. SERVANT

Other Allowances (Specify)

Other Allowances (Specify)
G.P.F.

21
G.I.S.
BTC FORM –17

Income Tax
House Rent
Employee wise details
Bihar Treasury Code – 2011

Municipal Tax
)teehS rennI(

Interest on Advance
G.P.F. Advance
House Building Adv.
DEDUCTION DETAILS
Minor Head …………….......…....... Sub Head …………….......…...........
Major Head …………….......…....... Sub Major head …………….......…

Motor Vehicle Adv.

(Including Recovery of Advances)

Computer Adv.
Festival Adv.
Misc. Recoveries
(Specify)
GROSS PAY

reciffO gnisrubsiD & gniwarD fo erutangiS

DEDUCTIONS
Bill No........................

AMOUNT
NET PAY
 Bihar Treasury Code – 2011

BTC FORM –18

[See Rule 159]
Absentee Statement

Officiating Government
Nature of absence

Rate of leave salary per month

Designation and rate of pay of
servant (if any)

Reference to item no. in the

Reference to item no. in the

Name of absentee

Establishment Bill.

Establishment Bill.
Actual rate of pay

Substantive post.
From A.M or P.M

Substantive pay.

Officiating pay.
To A.M or P.M
vacant post.

Period

Name
Kind

1 2 3 4 5 6 7 8 9 10 11 12 13 14

Dated ...............20...... Signature and Designation of Drawing Officer

Note: 1. When the leave salary noted in column 8 differs from that based on the rate of pay
noted in the last establishment returns, particulars of the calculation should be given in
manuscript to the first bill in which the leave salary is drawn. If the calculation involves
pay drawn outside the officer's substantive section, references to the vouchers in
which such sums were drawn should also be given.
2. All changes in the personnel of the permanent establishment due to retirements,
transfers, death and consequent new appointments and increases and decreases of
cadre or establishment should be shown. The number of posts left unfilled should be
noted at the end of each section and if there is no unfilled post in any month the fact
should be so recorded. Vacancies against which officiating arrangements have been
made should be so recorded.

22
 Bihar Treasury Code – 2011

BTC FORM – 19
[See Rule 161]
Periodical Increment Certificate
(1) Certified that the government servants named below have earned the prescribed
periodical increments from the dates cited in column 6, having been the incumbents of the
post specified for not less than_______ year from the date in column 5, after deducting periods
of suspension for misconduct, etc., and absence on leave without pay, and in the case of those
holding the posts in officiating capacity, all other kinds of leave.
(2) Certified that government servants named below have earned periodical increments from
the dates cited for reasons stated in the explanatory memo attached hereto.

Leave without pay and in the case

officiating capacity, all other kinds

of those holding the posts in
Suspended for misconduct, or
such other absence which does
Date from which present pay is drawn.
Whether substantive or officiating.

not count for increment.

Date of present increment.
Scale of Pay of post.
Name of incumbent.

of leave.
Present pay.

Future Pay.

From To From To

1 2 3 4 5 6 7 8 9 10 11

Note: The figure (1) or (2) should be placed against each name according as the reason (1) or
(2) applies. The explanatory memo should be submitted in any case in which reason (2) applies.

Date..................................20 .......... Signature and Designation of Drawing Officer

.

23
 Bihar Treasury Code – 2011

BTC FORM – 20
[See Rule 165]
Travelling Allowance Bill
GAZETTED / NON- GAZETTED For use at Treasury
Token No.................................................... Date.......................
Bill No...................Date ....... .........20....... TV No. & Date............................................................................
Account Head Information Treasury Code………….......................
Grant/Demand No.............. DDO Code ……………….....................
Budget Head:
Bank Code ……………….....................
Major Head..................... Allotment Details
Sub Major Head.............. Total Allotment.........................................................
Minor Head .................. Expenditure before this Bill....................................
Sub Head........................... Amount of this Bill.....................................................
Bill Code............................ Balance of Allotment................................................
Note:- This bill should be prepared in duplicate-
one for payment and other as office copy. Amount of T.A. Advance (If any)........................................
PART A
(To be filled up by the government employee)
1. Name.................................................................. 2. Designation..................................................
3. Pay .................................................................. 4. Headquarters...............................................
5. Details of Expenditure(s) and purpose of journey(s) performed:-
Conveyance and

Departure Arrival
Distance in kms.
for road mileage
accommodation

Duration of halt
Mode of travel/

Class to which

Entitled Class

journey and
Purpose of
Fare of the

Fare Paid

Ticket No
Date & Time
Date & Time

Remarks
Class of

Entitled
From

To

1 2 3 4 5 6 7 8 9 10 11 12
.

[If the journey(s) by higher class of accommodation has been performed with the approval of the competent
authority then number and date of the sanction may be quoted in column 12.]
6. Mode of Journey
(i) Air (Class/Ticket No.............................................................. Dated......... 20...)
(ii) Rail (Class/Ticket No....................................................... Dated......... 20.......)
(iii) By Road (Mode of conveyance used.............................................................)
[Mode of conveyance used i.e. by government transport /by taking a taxi, a single seat in a bus or other public conveyance,
by sharing with another government employee in a car belonging to him or to a third person to be specified.]

7. Dates of absence from place of halt (on account of)

(i) R.H./C.L. (ii) Public/Gazetted Holiday
8. Dates on which the boarding and/or lodging was provided by the State or any organisation
financed by State Funds:-

24
 Bihar Treasury Code – 2011

9. Particulars to be furnished along with hotel receipts, etc., in case where higher rate of D.A.
is claimed for stay in Hotel/other establishments providing boarding and/or lodging at scheduled
tariffs:-
Period of stay Name of the Hotel/ other Daily rate of Boarding Total amount
establishments and/or Lodging charged paid
From To
3.

10. Details of journey(s) performed by road between places not connected by Rail.

Date Mode of Name of places

Fare paid
Conveyance used From To
1 2 3 4 5
Rs. p.

Certified that the information as given above is true to the best of my knowledge and
belief and the journey has been performed in the interest of government work.

Date ………20..….. Signature of the

government employee
PART B
(To be filled in the Bill Section)
The net entitlement on account of Travelling Allowance worked out to Rs._____________as
detailed below:-
(a) Railways/air/bus/steamer fair Rs.__________________
(b) Road mileage for_______kms. @_________ Rs./km. Rs.__________________
(c) Daily allowance Rs.
(i) _____________________days @ Rs.______________ per day ______________
(ii) _____________________days @ Rs.______________ per day ______________
(d) Actual Expenses, if any .........................................................................................................
(e) Less amount of T.A. advances, if any, Rs ……………vide voucher no...........
Please pay Net Amount Rs. .............(in words) Rs....... .....................................................only.

Bill Clerk Accountant Signature of the D.D.O.

Countersigned...................... Signature of the Controlling Officer
For use in Treasury
Pay Rs................................................................................................................
Dated .............20....... Treasury Accountant Treasury Officer
For use in Accountant - General's Office
Admitted Rs……………….................................
Objected to Rs………………..............................
Reason of objection……………........................
Auditor Accounts Officer

25
 Bihar Treasury Code – 2011

BTC FORM - 21
[See Rule 167]
Travelling Allowance Journal for Public Works Establishment
Not payable at the Treasury.

INSTRUCTIONS FOR PREPARING TRAVELLING ALLOWANCE CLAIMS

1. Journeys of different kinds and journeys and halts should not be entered on the same
line. Only one kind of allowance should, therefore, be filled in on the same line and its
amount carried on separately into the last money column.
2. Hours of journey should be mentioned only—
(1) when for an absence from headquarters of not more than two consecutive days, daily
allowance is claimed for two days;
(2) when mileage or actual expenses in lieu thereof are claimed;
(3) when both railway or steamer fare and daily allowance are claimed in respect of a
journey by rail or steamer immediately preceded or followed by a journey by road
or by a halt.
3. Number of Kilometers traveled should be entered in all cases of journeys.
Fractions of a Kilometer in the total for any one journey should not be charged for.
4. The daily allowance of an officer acting in an appointment should be calculated on the
pay or maximum pay of the appointment. (In the column “pay” the full sanctioned pay of an
appointment officiated in should be shown, but in the column "designation" the word “acting”
should be entered against officers who are officiating in appointments.)
5. Permanent travelling, conveyance and horse allowances should be drawn along with the
pay of the officers and not on travelling allowance bills.
6. When the first item of travelling allowance for any officer is a halt, the date of
commencement of that halt should be stated in the "Remarks" column.

----Contd.....

26
 Bihar Treasury Code – 2011

BTC FORM - 21 (contd.)

For Public Works Establishment.
Travelling Allowance Journal of ........................................... of ................................................. Division for the month of ...............20..........
Dates (and
hours where
necessary of Route Allowance claimed
journeys and
halts)
Mileage by road
Railway and
or boat or actual Daily Allowance
Steamer Fares
expenses

From To From To

Rate
Amount
No. of Days
Rate
Amount
Class & No of
Fares
Amount

Name
Designation and headquarters
Actual pay
Purpose of journey
Kind of journey i.e. by road, boat,
steamer or rail (mail or ordinary)
Number of miles
Total of each line
Remarks

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19

Rs. p Rs. p Rs. p

The head of office should record, if necessary, the certificate required of him under rule 75 of the Bihar Travelling Allowance rule or under any other rules
for the time being in force.

… … … (In words) (Signature) … … …

… … … 20..... Passed for Rs. … … ….................... (in words)

Dated ……… 20........ Controlling Officer

27
 Bihar Treasury Code – 2011

BTC FORM - 22
[See Rule 167]
Abstract Travelling Allowance Bill for Public Works Establishment
For use at Treasury
Token No.................................................... Date...........
TV No. & Date................................................................

Major Head …………….......…....... Treasury Code..............................

Sub Major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................

Abstract Travelling Allowance Bill of the Establishment of .................... for the

month of.....................20.........
Section of Name and Actual Particulars Items Total for Total of Voucher
establish- Rank Pay of charge (Totals for each each class accompan
ment each head person ying
of claim)
1 2 3 4 5 6 7 8

Rs. Rs. p. Rs. p. Rs p.

In words Total of Bill

...............................................Contents received Rs. P.

Date ............20...... Allotment for ..................

20..........to……….....20...
Divisional Accountant Divisional Officer Expenditure including this bill.
....................

Balance

(contd..)

28
 Bihar Treasury Code – 2011

BTC FORM - 22 (contd....)

(Abstract of travelling allowance bill for Public Works Establishment)

CERTIFICATES
1. CERTIFIED that I have satisfied myself that the amount included in bills drawn 1 month/2
months/3 months** previous to this date, with the exception of those detailed below (of which
total amount has been refunded by deduction from this bills), have been disbursed to the
officers therein named and their receipts taken in the acquittance roll filed in my office with
receipt stamps duly cancelled for every payment in excess of Rs. 5000.
2. Certified that in support of each claim for which no voucher accompanies this bill, a duly
completed travelling allowance journal countersigned by the proper authority has been placed
on record in my office.

(Head of Office)
Dated............ 20........ .
**one to be used and the others scored out.

Pay to.....................................................
(Designation)...........................................
Whose specimen signature below is hereby attested.
Signature of Messenger.

Signature of Drawing Officer

Pay Rupees (in words and figures)...................................................................................................
Examined and entered .................................. ..........................................................................

Treasury Accountant Treasury Officer

For use in Accountant - General's Office

Admitted Rs……………….................................
Objected to Rs………………..............................
Reason of objection……………........................

Auditor Accounts Officer

29
 Bihar Treasury Code – 2011

BTC FORM-
FORM-23
[See Rule 197]
Register of Contingent Charges
Department………….....................................….......................... Office ................................................Year ......................

Left Hand side Right Hand Side

No. of Detailed Heads of Budget Detailed Heads Unusual Charges

Sub-divisions of detailed heads as may be convenient. If the

appropriation be not ordinarily allotted among sub-divisions of a
detailed head they should be linked by a brace and the amount
placed below. Each of these spaces represents a money column.

Date
Abstract

Subdivisions of
Remarks

Amount
detailed heads

To whom Paid
Description

Sub-voucher
Date of Detailed Bill

Total of each Contingent

Total of each Month's Bill
Date of admission with initials

Contingent abstract
Rs. p
.

30
 Bihar Treasury Code – 2011

BTC FORM - 24
[See Rule 187]
Contract Contingencies Bill
For use at Treasury
Token No.................................................... Date..............
TV No. & Date....................................................................
OFFICE OF.............................................. MONTH OF ............................ Year..........
Major Head …………….......…....... Treasury Code..............................
Sub Major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................
voucher
of sub-
Sl. no.

Amount.
s

Description of charges.
Rs. p.
Building/House Rent
Telephone
Electricity Charges
Hot and cold weather charges...
Service postage and telegram charges (including bearing postage)....
Country stationery (including registers of the Jail Department).
Repairs of accoutrements (Police)...
Petty construction and repairs..............
Hire/Repairs of Boats ...........
Purchase of raw materials for mental hospital
Passage and diet money of insane persons to & from mental hospital.
Purchase of clothing for hospitals.
Remittance of treasure within the district.
Cost of transmission of records.
Cost of stores for and repairs to steamers and petrol boats (Police).
Conservancy, washing and purifying (Jails)
Charges for water-supply (Jails)...
Garden and Agricultural expenses (Jails)...
Disciplinary Charges (Jails)...
Miscellaneous dietary charges (Jails)..
Dietary expenses [Hospital charge] [Jails] ...
Books, newspapers, periodicals and publications...
Repairs to bicycles, typewriters...
Charges for refills of fire extinguisher.......
Process fee (irrecoverable) advanced in criminal cases.....
Conveyance of dak to camp...
Pay of menials...
Cost of cadastral maps
Rewards to process serving peons...
Lighting charges ....
Miscellaneous office expenses (specify)...

31
 Bihar Treasury Code – 2011

BTC FORM - 24 (Contd...)

Certificates:
(1) I certify that the expenditure charge in this bill could not, with due regard to the interest of the public
service be avoided. I have satisfied myself that the charges entered in this bill have been really paid. I
have obtained vouchers as far as possible for all sums and they have been so defaced that they
cannot be used again.
(2) I certify that the expenditure on rewards to process servers during the current year including the
amount drawn in this bill does not exceed Rs........., the average amount of fines levied in this district
during the last three years.
(3) Certified that all the articles detailed in the vouchers attached to the bill and in those retained in my
office have been duly received in good order and accounted for in the Stock Register. I also certify
that the quantities are correct, the quality is good, and according to specifications, the rates paid are
not in excess of the accepted and market rates, and that suitable notes of payment have been
recorded against the indents and invoices concerned to prevent double payments
(4) Certified that all inferior servants whose pay has been charged in this bill were actually entertained in
Government service during the period concerned and their numbers and rates of
pay have been sanctioned by competent authorities.
(5) Certified that all bills for electricity charges paid to the end of the previous months have been finally
checked and accepted.
MEMO OF ALLOTMENT AND EXPENDITURE
Total allotment as shown in last Bill no.................... Rs. P.
Additional Grant (vide no............. dated........ 20.......)
Deduction from Grant (vide no............, dated.......... 20....)
Net Grant for the year as it stands at the time of this bill
Expenditure, including this bill.............................................
Balance available

Received Payments

Signature and Designation of Drawing Officer

Pay to.................................................................whose specimen signature is attested below.

Signature of Messenger Signature of Drawing Officer.

Pay Rupees (in words and figures) ...............................

Examined.

Date.............20..... Accountant Treasury Officer

FOR USE IN THE OFFICE OF TH E ACCOUNTANT-GENERAL

Admitted Rs..........................,OR, Objected to Rs……..…………...

For reasons:...........................................................................................................................

Auditor Accounts Officer

32
 Bihar Treasury Code – 2011

BTC FORM - 25
[See Rule 190]
Fully Vouched Contingent Bill
For use at Treasury
Token No.................................................... Date...........
TV No. & Date................................................................

Major Head …………….......…....... Treasury Code..............................

Sub Major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................

FULLY VOUCHED CONTINGENT BILL No ........................................

OFFICE OF ............................................... MONTH OF ............................ 20......

Description of charge and the number and
Number of
date of authority for all charges requiring Amount.
Sub-voucher
special sanction.
Rs. P.

Rs. (in words)............................................................ TOTAL

(Contd....)

33
 Bihar Treasury Code – 2011

BTC FORM - 25 (Contd...)

Certificates:
(1) I certify that the expenditure charged in this bill could not, with due regard to the interest of the public
service, be avoided. I certify that, to the best of my knowledge and belief, the payments entered in this
bill have been duly made to the parties entitled to receive them. Vouchers for all sums above Rs.1000 in
amount are attached to this bill. I have, as far as possible, obtained vouchers for other sums, and am
responsible that they have been so defaced or mutilated that they cannot be used again.
(2) Certified that all the articles detailed in the vouchers attached to the bill and in those retained in my office
have been duly received in good order and accounted for in the stock register. I also certify that the
quantities are correct, the quality is good and according to specifications and the rates paid are not in
excess of the accepted/market rates, and that suitable notes of payment have been recorded against
the indents and invoices concerned to prevent double payments.
(3) Certified that all inferior servants whose pay has been charged in this bill were actually entertained in
Government service during the period concerned and their numbers and rates of pay have bees
sanctioned by competent authorities.
(4) Certified that the expenditure on conveyance hire charged in this bill was actually incurred, was
unavoidable and is within the scheduled scale of charges for the conveyance used, and that the
Government servant concerned is not entitled to draw travelling allowance under the ordinary rules for
the journey.
Appropriation for the current year:
Expenditure including this bill:
Balance available:

Received Payment FOR USE IN THE TREASURY

Pay Rupees ( )...................

Examined.
Signature and Designation of Drawing
Officer
Pay to .............................
Accountant Treasury Officer
whose specimen signature is hereby
attested below.
Dated the ...........20.......
Signature of Messenger --------

Signature of Drawing Officer.

FOR USE IN THE OFFICE OF TH E ACCOUNTANT-GENERAL

Admitted in full.
Objected to Rs.

Auditor Accounts Officer

34
 Bihar Treasury Code – 2011

BTC FORM – 26
[See Rule191and 314]
Abstract Contingent Bill
(To be in Yellow Colour)
For use at Treasury
Token No.................................................... Date...........
TV No. & Date................................................................

Major Head …………….......…....... Treasury Code..............................

Sub Major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code...................................
Sub Head …………….......…........... Bill Code.......................................

ABSTRACT BILL No........................................

OFFICE OF............................................... MONTH OF ............................ 20......

Note: If this is headed with any other month than that in which it is presented for payment, or the
certificate on page no. 2 regarding submission of detailed bills is not signed, the Treasury Officer must
return it for correction or for the requisite certificate.

Detailed head of charge (with description where necessary) and

Amount.
quotation of authority for charges requiring special sanction.

*Rs. P. Rs. P.

TOTAL (in words) Rs.......................................................

"Deduct —
Amount disallowed by the Controlling Officer in Bill no. ...................
Dated .................. for Rs...............................”
Net Amount Payable

*This column should, when charges are described, exhibit the component parts of each detailed head.
The total of each detailed head will be entered in the next column.
(Contd....)

35
 Bihar Treasury Code – 2011

BTC FORM- 26 (Contd....)

Certificate:
I certify that the detailed bills for all contingent charges drawn by me prior to the first of sixth month
before this month have been forwarded to the Accountant-General through the Treasury Officer in
support of debit appearing in Treasury Accounts.

Received Payments

Signature and Designation of Drawing Officer.

Pay to.....................................................................................................................

whose specimen signature is hereby attested below.

Signature of Messenger

Signature of Drawing Officer.

Dated............................. 20...........
Pay Rupees (in words and figures) .......................................................... ...............................
Examined.

Accountant. Treasury Officer

Date.............20.....

FOR USE IN ACCOUNTANT GENERAL'S OFFICE.

Objected till receipt of Detailed Contingent Bill OR Objected to Rs………………..…………….

on the following grounds:—
........................................................................................................................................................................
.................................................................................................................................................

Auditor Accounts Officer

36
 Bihar Treasury Code – 2011

BTC FORM- 27A

(Not Payable at the Treasury)
[See Rule 193 and 314]
Detailed Contingent Bill
(To be in Pink Colour)
Major Head …………….......…....... Treasury Code..............................
Sub Major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................

Detailed Bill No. ........................................

OFFICE OF.............................................. MONTH OF ............................ 20...........

Number of Sub- Description of charge and date of authority Amount

voucher. (where special sanction is necessary). Rs. p.

Total (in words)

Drawn on Abstract Bill No...............dated ............Rs.............. Rs. p.

-Ditto- Appropriation of ........20…….
-Ditto- Expenditure including this bill
Add— Amount of disallowance from Bill no.................dated.............as
refunded by deduction from Contingent Bill no………dated .......... and
re-allowed as per ....................
Total of Contingent Bill…....Rs.
Balance available………….Rs
(Contd...)

37
 Bihar Treasury Code – 2011

BTC FORM 27 (Contd....)

Certificates:
(1) I certify that the expenditure charged in this bill could not with due regard to the interest of the
public service, be avoided. I certify that, to the best of my knowledge and belief, the
payments entered in this bill have been duly made to the parties entitled to receive them. I
have, as far as possible, obtained vouchers for other sums and am responsible that they have
been so defaced or mutilated that they cannot be used again.
(2) Certified that the purchases billed for have been received in good order, that their quantities
are correct, their quality good and according to specifications, that the rates paid are not in
excess of the accepted/market rates and that suitable notes of payment have been recorded
against the indents and invoices concerned to prevent double payments. It is also certified that
all articles detailed in vouchers attached to this bill and in those retained in my office, have
been accounted for in the Stock Register.
(3) Certified that all inferior servants whose pay has been charged in this bill were actually
entertained in government services during the period concerned and their numbers and rates of
pay have been sanctioned by competent authorities.
(4) Certified that all bills for electricity charges paid to the end of the previous months have been
finally checked and accepted.
(6) "Certified that—
(a) the expenditure on conveyance hire charged in this bill was actually incurred, was
unavoidable and is within the scheduled scale of charges for the conveyance used, and
(b) the Government servants concerned is not entitled to draw travelling allowance under the
ordinary rules for the journey and he is not granted any compensatory leave and does
not and will not otherwise receive any special remuneration for the performance of the
duty which necessitated the journey.”

Signature of Disbursing Officer

Disallowed sub-voucher no. Passed for Rs.
-Ditto-
-Ditto-
I certify that in support of every charge made in this bill a receipt or other voucher has been
given. The receipts and vouchers for items in excess of Rs. 1000 are attached to this bill and I am
responsible that the receipts and vouchers for all other items are in proper form and order, and
that they have been so cancelled that they cannot be used again to support claims against the
Government.

Date…………. Signature of Countersigning Officer

38
 Bihar Treasury Code – 2011
BTC FORM –27B
[See rule - 194]
Form for Transfer of Money to Works Department

Details of amount transferred by Works Details of accounting by works division

DETAILS OF AC Bill drawn by department
Department

Bank Draft/
Name of division to whom Month in which Details of month in which
Challan No. No. and Details of Bank
amount had been Details of received receipt had been expenditure had been shown
Date by which amount Draft/Challan/
transferred and other amount shown and sent to and sent to Accountant
had been transferred to Cheque
details Accountant General General
works deptt.

Amount
Bill Code

Name of DDO
TV No. and Date

Name of treasury
AC Bill No. and Date
No.
No.

Date
Date
Date

Head
Head
Head

Name of deptt. from whom

amount have been obtained
Month
Month
Month

challan

division

Amount
Amount
Amount
Amount
Amount
Amount
Voucher

Name of
No. & date

Bank draft/
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27

ODD fo erutangiS ODD fo erutangiS reenignE evitucexE fo erutangiS

(for column 1-9) (for column 10-17) (for column 18-27)

39
 Bihar Treasury Code – 2011

BTC FORM –28

[See Rule 211]
Register of Pension Payment Orders

Register of Pension Payment Orders on......... ...............................Treasury

Number of
Pension Name of Monthly
Remarks
Payment Pensioner Amount
Orders

Rs. P.

40
 Bihar Treasury Code – 2011

BTC FORM –29

[See Rule 222]
Single Pension Bill
For use at Treasury

Token No.................................................... Date...........

TV No. & Date................................................................

Major Head …………….......…....... Treasury Code..............................

Sub Major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code........................................

*NOT EXCEEDING RUPEES PER ANNUM.

..............................Family*

Pension Payment Order no. --------- ----------------------------------------------

Memo-----------------------It is requested that this form may be used for submission of next bill.

District.......................................... Voucher no. of list of payments for------------------

Received the amount of pension due to me for the month of .......... 20... Rs.............. P.....
Less—Income-tax........ --------------------------
Net Rs…... -----------------------
(In words.......................................................................................................... )
I declare that I have not received any remuneration for
Pensioner's residence serving in any capacity either in Government establishment
------------------------------ or an establishment paid by a Provincial Government or from
------------------------------ a Local Fund during the period for which the amount of
--------------------------- pension claimed in the bill is due.
---------------------------- .......... .......................... Received payment.

Pensioner.
Pensioner Identified by me.

Station:......................... Signature ...............................

Date ............................. Designation or Address .........................................................
...................................................................................................

41
 Bihar Treasury Code – 2011

BTC FORM –29 (Contd....)

Certificate to be given in case of non-attendance in person (except in cases in which such
certificates are not required under any rule or order).
Certified that I have seen the pensioner ...................................................and that he is
alive on this date and that the bill has been signed by him.
Date……… . Name........................................
Designation..............................

Endorsement to be signed by the pensioner.

In the case of pensions drawn

at Treasury or any other office **Please pay to-----------------------------------
of disbursement. Pensioner,

Pay( ) Rupees............................ ...........................

Treasury
Officer incharge of -------------------------
Disbursing Office.
Incorporated in account.
Received payment.
Accountant.
Signature of Messenger or Agent—
Identified by me.............
Date..................... Signature... ................
Designation or address........................

For use in Accountant General's Office.

Admitted Rs...........................
Objected to Rs……................

Auditor Accounts Officer

*To be filled in only in the case of Political Pensions.

**Here state name of the presenter. He should be identified by someone known to the
Disbursing Officer.
Note: When exemption of income-tax is claimed in respect of any premium paid to Insurance
Company, the receipt of the company for the amount paid should be attached the bill.

42
 Bihar Treasury Code – 2011

BTC FORM- 30
[See Rule 223]
Combined Pension Bill
For use at Treasury
Token No.................................................... Date...........
TV No. & Date................................................................

Major Head …………….......…....... Treasury Code..............................

Sub major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................

Bill for Pensions chargeable to..........................................…………………. paid at the

……………..……………….............................Treasury from……....... to.....……. 20….
Signature of
Payment Signature of pensioner payee with
on non-employment stamp if
No. of Pension Payment Order

certificate. payment excee-

ds Rs. 5000.
Name of Pensioner

Monthly amount

We declare that we have

Period of claim

Amount paid
not received any remu- We do hereby
neration for serving in acknowledge to
any capacity, either in have received the
Sl.No.

a Government establi-
Date

amount set against

shment or on our respective
establishment paid by a names as pensions
Provincial Government due for the periods
or by a Local Fund noted under the
during the period for order quoted in our
which the amount of respective Pension
pension claimed in this Payment Orders.
bill is due

Rs P Rs P

Note 1: The non-employment certificate should be printed in the Indian language commonly
used in the place.
Note 2: In the case of pensioners who furnish particulars of re-employment in the certificate, the
Disbursing Officer should ascertain and report whether the rules regarding such re-
employment have been duly observed.
43
 Bihar Treasury Code – 2011

BTC FORM - 31
[See Rule 225]
Half-yearly declaration for Female Pensioners

(This certificate is to be attached to the pension bills for December and June.)
Pension Payment Order No ...........................
I hereby declare that I am not married, and that I have not been married during the past
half year.
Dated... ... ... ... Signature... ...
Widow
------------- of the Late .....................................................................
Daughter
To be signed by two responsible We certify to the best of our knowledge
officers or well-known persons. and belief that the above declaration
is correct.

Signature………………….......
Date... ... ... ...........
Designation............................

Signature................................
Date... ... ... ..........
Designation.............................

44
 Bihar Treasury Code – 2011

BTC FORM - 32
[See Rule 248]
Muster Roll
Cash Book Voucher no. ......................................... dated the ................20.........

Part I --- Nominal Roll

Name of Work--
Dated initials and
Description

Father's

remarks of paying
Name

name

Rate Amount
No.

Date ............... 20........ officer made at the

time of payment
together with the
Rs. p Rs. p payee's
1 2 3 4 5 6 7 8 9 10 Total acknowledgement
when the paying
officer is below the
rank of a Sub
divisional Officer.

Daily Total Sub-head of the

work to which
chargeable.
Initial of person
marking the daily
attendances
Initial of Inspecting
officer
Passed for Rs (..............) Rupees…………………………..................
Subdivision
Signature
Dated the ………….20......... Rank- Sub-divisional Officer Rs. p.
Grand total of this muster roll…………………………………………………………….
Deduct - Payment not made, as per details transferred to register of arrears-Part II
Balance Amount Paid ..............................................................................................
Add- Arrears of previous muster roll now paid off, as per details of register of
arrears -- Part II.
Total Amount Paid (in words) Rupees..………………………...............

(Contd...)

45
 Bihar Treasury Code – 2011

BTC FORM- 32 (Contd......)

Part II - Register of Arrears of Wages Due
(The adoption of this method of recording arrears is left optional to the Executive Engineer)

and remarks of
paying officer
Serial

Dated initials
number
Month and period Amount Due Amount Paid
as per Father's
to which the No.
nominal Name (A) (B)
arrears relate.
muster
roll.
Arrears of previous muster roll brought forward Rs. P Rs. P

Total Brought Over (A) ----

Deduct------Amount Paid from Part I (B)---

Arrears of Previous Muster Roll Carried Over----

Add----Arrears as per this Muster Roll (Part I)----

Total--- Arrears Carried Over to next Muster Roll --

Part III* Details of the measurement of work done by labour employed as per this nominal
Muster Roll in cases in which the work is susceptible to measurement.
Description of Work (Each distinct item of work,
Deduct as shown on
grouped by sanctioned sub-heads were Quantity **Balance
the last Muster Roll
necessary)

Measurements taken on
Measurement Book No. Page
Dated the ..........20...... Signature
Rank--
*If work is not susceptible of measurement remarks to this effect should be recorded.
**If desired, rates may be struck where possible and shown in red ink just below the
quantities in this column.

46
 Bihar Treasury Code – 2011

BTC FORM- 33
[See Rule 250]
Pay bill of work-charged establishment
Major Head …………….......…....... Treasury Code..............................
Sub major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................
Division................................................... Subdivision................................................
Pay bill for work charged establishment for the month of....................... 20....... Voucher No...........................

Dated
acknowledgmen

authority

Executive
t of payee

Period
Engineer's
making

Item no.
Name of
payment

of officer

on which
Schedule

employed
docket no

incumbent
Rate of pay

Designation
Amount due
Amount paid
Dated initials

Name of work

No. Date
1 2 3 4 5 6 7 8 9 10 11 12 13
Rs. p. Rs. p

TOTAL............

1. Certified that all persons for whom wages have been drawn in this bill Details of unpaid wages. This space is reserved for remarks, if
were on duty for the periods shown against their names, each man being any, by the Divisional Officer.
employed on the work and duties for which the appointment was sanctioned. Item Rs. P.
Checked and
2. Certified also that the wages of every person actually employed during corrected
the month have been claimed in this bill.
Pay (Rs. ................ ) Rupees ........................................................................
Total
Divisional Divisional
Accountant Officer
Sub-Divisional Officer

47
 Bihar Treasury Code – 2011

BTC FORM - 34
[See Rule 260]
First and Final Bill
(For Contractors and Suppliers)

Major Head …………….......…....... Treasury Code..............................

Sub major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................
[To be used that when a single payment is made for a job or contract i.e. on its completion only,
to a single contractor]
NAME OF WORK---
(grouped under "sub-heads" and
Name of contractor or supplier
and reference to agreement.

Dates of
Reference to the recorded
measurements and dates.
Items of works or supplies

sub-works" of estimate).

Actual completion of work.

commence work
Written order to

Quantity

Amount
Rate

Unit
Payee's dated
signature in token of
(1) acceptance of
bills and
(2)acknowledgment
of payment.
1 2 3 4 5 6 7 8 9 10

Rs. p. Rs. p.

Total
Signature................... *Signature ..................
Rank .......................... Officer preparing Rank ..................... Officer
the bill authorizing payment
For officer authorizing payment
Pay. Rs.(..................................................... ) Dated .............. 20.....
Note:- In the case of payments to suppliers a red ink entry should be made across the page, above
the entries relating thereto, in one of the following forms, applicable to the case :—
(1) "Stock", (2) "Purchases—For Stock", (3) "Purchases for direct issue to work ", (4)
"Purchase for the work, issued to Contractor",
In the case of works sub-amount relating to all items of work falling under the same "sub-head *
should be totaled in red ink.
Payment should be attested by some known person when the payee's acknowledgment is given
by a mark, seal or thumb impression. *This signature is necessary only when, the officer authorizing
payment is not the officer who prepares the bill.

48
 Bihar Treasury Code – 2011

BTC FORM - 35
[See Rule 260]
Running Account Bill A
(For Contractors: This form provides for advance payment as well as payments for measured work)

Major Head …………….......…....... Treasury Code..............................

Sub major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................
Cash Book Voucher no.—
Name of Contractor—
Name of work—
Serial no. of the Bill-
No. and date of his previous bill for this work—
Reference to Agreement .............................of…..20.....
Date of written order to commence work—
Date of actual completion of work—
I —Account of work executed. Quantity executed up to date
under "sub-heads" and "sub-

delay in adjusting payments

Remarks (with reasons for
Payment on the
as per measurement book.
Items of work (grouped

Advance Payments for

basis of actual
works" of estimates).

shown in column 1)
work not yet Measured
measurements.
Rate
Unit
Total up to date.
Since* previous
Total as per
previous bill.

Up to date.

Since** pre-
vious bill.
bill.

1 2 3 4 5 6 7 8 9 10

Rs. Rs. Rs. Rs. p. Rs. p. Rs. p.

*Where there is an entry in column 9 on the basis of actual measurement, the whole of the amount previously paid
without detailed measurement should be adjusted by minus entry in column 2 equivalent to the amount shown in
column 1, so that " Total up to date" in column 3 may become 'Nil'.
**When there are two or more entries in column 9 relating to each sub-head of estimate they should, in the case of work
the accounts of which are kept by sub-head, be totaled and total recorded in column 10 for posting in the works
abstract.

49
 Bihar Treasury Code – 2011

BTC FORM - 35 (contd.)

"sub-works" of estimates).
Advance Payments for Payment on the basis

Quantity executed up to
Items of work (grouped

date as per measurement

under "sub-heads" and

Remarks (with reasons for

work not yet of actual

delay in adjusting
payments shown in
measured. measurements.

column 1).
Since previous bill.

Total up to Date.

book.
Rate
Unit
Total as per

Up to date.

Since previous
previous bill

bill.
1 2 3 4 5 6 7 8 9 10

Rs Rs Rs Rs. p. Rs. p. Rs. p.

Total value of work done to date (A)........

(D) (B)

Figure (D) in words- Deduct value of work shown on previous

bill...............................................................
Rupees

Net value of work since previous bill (F)….

Figure (F) in words- Rupees

II - Certificate and Signatures

1. The measurements on which are based the entries in columns 4 to 9 of Account I were made by
......................... and are recorded at page ............ of Measurement Book no.......
2. *Certified that in addition to and quite apart from the quantities of work actually executed as
shown in column 7 of Account 1, some work has actually been done in connection with several
items, and the value of such works is, in no case, less than the advance payments as per column 3
of Account I, made or proposed to be made for the convenience of the contractor in anticipation of
and subject to the results of detailed measurement, which will be made as soon as possible.
Dated Signature of Officer preparing the bill
Dated signature of Rank ...........................................................................
Contractor
**Dated Signature of Officer authorising payment
Rank ............................................................................
--------------------------------------------------------------------------------------------------------------------------------------------
* This certificate must be signed by the Sub-divisional or Divisional Officer.
**This signature is necessary only when the officer who prepares the bill is not the officer who authorises the payment.

50
 Bihar Treasury Code – 2011

BTC FORM - 35 (contd.)

III - Memorandum of Payment

Rs. P
1. Total value of work actually measured as per Account 1, Col 8, Entry (A)
2. Total "Up to date" Advance payments for work not yet measured, as per
Account 1, Col 3, Entry (B)
3. Total (Items 1+2)……………………………………………………………….
Rs. p.
Figures for 4. Deduct - amount withheld ---
Work
Abstract a. From previous bill as per last Running Account Bill.
b. From this bill……………………………..……………. 4
Rs P
5. Balance for "up to date" payments … (Items 3-4)………………....(K)*
6. Total amount of payments already made as per Entry (K) of the last
Running Account Bill No………forwarded with accounts
for……20…..
7. Payments now to be made, as detailed below :-
Rs. p.
By recovery of amounts creditable to
this work ....... Rs. p.
(a) (a)

Total 4 (b) + 7 (a) ....................................................... (G)

By recovery of amounts creditable to 7

other works or heads of accounts
(b) (b)
Value of stock supplied: Rs

(c ) By cheque**
Total 17 (b) + (c )............................. (H)

Pay Rs ……………………………
±
------------------------------------------ by cheque (Dated initials of Disbursing Officer)
Received Rs. § ( ) ----------------------------------------------------------------------------
----------------------------------------------------(Amount in words) as per the above memorandum on account of work.

Dated ………. 20..... Stamp

(Full Signature of Contractor)

£
Witness-------------------------
Paid by me, vide cheque no. dated ............... Overseer
(Dated initials of person actually making the payment)

------------------------------------------------------------------------------------------------------------------------------
* This figure should be tested to see that it agrees with the totals of items 6 and 7. ** If the net amount to be paid is less than Rs.1000 and it
cannot be included in a cheque, the payment should be made in cash, this entry being altered suitably and the alternation attested by
dated initials. ± Here specify the net amount payable, vide item 7(c). § The payee's acknowledgment should be for the
gross amount paid as per item 7 (a+b+c).£ Payment should be attested by some known person when the payee's
acknowledgment is given by a mark, seal or thumb impression.

51
 Bihar Treasury Code – 2011

BTC FORM - 36
[See Rule 260]
Running Account Bill B
(For Contractors & Suppliers: This form provides for payments for work or supplies
actually measured)
Major Head …………….......…....... Treasury Code..............................
Sub major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................
Cash Book Voucher no ................................................ Dated...... ........20...
Name of Contractor or Supplier ....................................
*Name of Work............................................................
**Purpose of Supply...................................................
Serial no. of this Bill....................................................
No. and date of his last bill for this work-- no.............Dated.................20............
Reference to Agreement .............................of 20.....
Date of written order to commence work ..................
Date of actual completion of work..............................
I - Account of work done or supplies made
Amount.

Quantity executed since

per measurement book.

pplies (grouped under

supplied) up to date as

Items of work or su-

"sub-head" and "sub-

Quantity executed (or

works" of estimate).

last certificate.
#Since previous bill
(Total for each
#Up to date

Remarks.
subhead)
Rate
Unit

1 2 3 4 5 6 7 8
Rs P. R P. Rs P.
s

Total value of work done or supplies made to date (A)

Deduct --value of work or supplies shown on previous bill

Net value of work or supplies since previous bill (F)

Figure (F) in words—Rupees..............................................................................................................................................

52
 Bihar Treasury Code – 2011

BTC FORM - 36 (contd.)

II - Certificates and Signatures

The measurements were made by ...........................on ..................... 20........ and are recorded at
page .............. of Measurement Book no. ..................... & no advance payment has been made
previously without detailed measurements.

Dated signature of officer (Rank) Sub-divisional Officer,

Preparing the bill Subdivision,
Division.

Thumb impression or ¶ Dated signature of officer ------------------------

dated signature of authorizing payment (Rank)....................
Contractor
III - Memorandum of Payments.
1. Total value of work done as per Account I, Col. 5, entry (A)

2. Deduct—Amount withheld Rs P Rs P
Figures for (a) From previous bills as per last Running
Works Account Bill
Abstract
(b) From this Bill

Rs P 3. Balance, i.e. "up-to-date” payments [Item 1—2] (K)±

4. Total amount of payments already made as per (K.)
entry of last Running Account Bill no......of....20...
forwarded with accounts for…..20….to……20...
5. Payments now to be made as detailed below :
By recovery of amounts creditable Rs P
to the work---
Value of stock supplied as detailed
(a) in the --- (a)
ledger in ........20.........
-Ditto- in ........20........
-Ditto- in ........20.......
Total: 2(b)+5(a) (G)

By recovery of amounts creditable

to the other works or heads of
accounts Rs. p.
(b) “Deposits” – Attachment as (b)
per orders of............. Munsif
no............ of ..............20......

§
(c ) By cheque
Total: 5[(b)+(c)] (H)

53
 Bihar Treasury Code – 2011

B T C FORM 36 (contd.)

Pay Rs. Ø (....................... ) ……………………By Cheque

......................................................................(Dated initials of Disbursing Officer)
Received Rs.ж (............. )……………………………….……….. as per above memorandum, on
account of this work. (Amount in words)

Left hand thumb impression of

Stamp
Dated the .........20......
ψ
Witness ..................................... Full signature of Contractor

Paid by me, vide cheque no. .................... dated ,the .................20.......

Cashier
(Dated initials of person actually making the payment)
IV - Remarks
This space is reserved for any remarks which the Disbursing Officer or the Executive
Engineer may wish to record in respect of the execution of the work, check of measurement or the
state of contractor's account.

* The full name of work as given in the estimate should be entered here except in the case of bills to
"Stock" materials.
** The "purpose of supply "applicable to the case should be filled in and the rest scored out.
# If the outlay on the work is recorded by sub-heads, the total for each sub-heads should be shown in
column 5 and against the total there should be an entry in column 6. In no other case should any
entries be made in column 6.
¶ This signature is necessary only when the officer who prepares the bill is not the officer who authorizes the
payment.
± This figure should be tested to see that it agrees with total of items 4 and 5.
§ If the net amount to be paid is less than Rs.1000 and it can't be included in a cheque, the payment
should be made in cash, this entry being altered suitably and the alteration attested by dated initials.
Ø Here specify the net amount payable, vide item 5(c)
ж The payee's acknowledgment should be for the gross amount paid as per item 5 (i.e. a+b+c).
ψ Payments should be attested by some known person when the payee's acknowledgement is given by
a mark, seal or thumb impression.
ψ Not required in case of bill of supplies.

54
 Bihar Treasury Code – 2011

BTC FORM - 37
[See Rule 260]
Running Account Bill - Lump Sum Contracts
(To be used for "intermediate payments" to contractors on lump sum contracts)
Major Head …………….......…....... Treasury Code..............................
Sub major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................

Cash Book Voucher no........................... Dated....................., 20........

Name of Contractor .................................................
Name of work....................................................................
Serial no. of the bill........................................................
No. and date of his last bill for this work- No................Dated,,,,,,,,,,,,,,,20......
Reference to agreement..................................of 20.....
Name of Division..............................................................
Amount of contract -........................................................
Date of written order to commence work.......................
Time-limit for completion..............................................
I - Account of Work
Rs. P
1. Approximate value of work done up to date excluding the measured up additions
and alterations. ..........
2. Value of measured up additions and alterations…........
3. Deduct—Amount to be withheld (.........) per cent as per paragraph
…………...........................................….. of agreement.....
4. Balance, i.e. "up to date" intermediate payments (items 1+2-3)…….K
5. Deduct—Intermediate payment already made as per entry [K] of the last Running
Account Bill........
6. Intermediate payment now to be made (Items 4-5) ………………………(D)
7. Amount of "Secured Advances" as per entry "E" of Account II……...
8. Total payments now to be made as detailed below *:
(a) By recovery of amount creditable to this work G

(b) By recovery of amounts creditable to other works

or heads of account. H

(c) By Cheque ...................................................

(contd.......)

55
 Bihar Treasury Code – 2011

BTC FORM-37 (contd.)

II - Account of "secured” advances allowed on the security of materials brought to the site
Quantity outstanding from

Deduct quantity utilised

Full rate assessed by the

in work measured since

authorising the advance

Description of materials

Reduced rate at which

when outstanding more

advance is to be made

Reference to Divisional
Up to date amount of

Officer's written orders

clearance of advance
Quantity outstanding

brought to site since

(including **quantity

than three months

Reason for non-
Divisional Officer
previous bill).
previous bill.
previous bill.

advance
Unit

Ø
1 2 3 4 5 6 7 8 9 10
Rs. p. Rs. p. Rs. p.

Total amount outstanding as per this account ……….... ...... .......

---------- C
Deduct—Amount outstanding as per entry (C) of previous bill.
----------
Net amount since previous bill (in words) (.......................................)
---------- E

III - Certificates and Signatures.

1. I have satisfied myself by # ...............................................................................that the
value of work done up to date excluding the measured up additions and alterations is not less
than Rs. .......... conformably with the contractor's agreement and that with the exception of
authorised additions and alterations, the work has been done according to the prescribed
specification.
2. The detailed measurements of authorised additions and alteration up to date are
recorded at page........... of Measurement Book no..............
3. Certified that (1) the plus quantities of materials shown in column 3 of Account II above
have actually been brought by the contractor to the site of the work and the contractor has not
previously received any advance on their security (2) that those materials are of an
imperishable nature and are all required for use on the work for which a lump sum payment for
finished work has already been agreed upon and (3) that a formal agreement signed and
executed by the contractor in accordance with Rule 255 of the Bihar Treasury Code is recorded
in the Divisional Office.
4. Certified that the payment made in this bill includes/does not include value of materials
not exceeding Rs. …...........… for which secured advances were allowed.

ж
Dated signature of the officer
Signature of Contractor preparing the bill
Rank .............................

ψ
Pay (Rs.......................................) Rupees only. Dated signature of the officer
authorizing payment
Rank ............................. (contd..)

56
 Bihar Treasury Code – 2011

BTC FORM-37 (contd.)

IV – Acquittance
§
Received (Rs............................ ) Rupees..............only as intermediate payment in connection with
the contract referred to above.
Stamp

Full signature of contractor

£
Witness ...................................
Cash
Paid by me by --------------- no. ..................dated ........20.....
Cheque

Dated initials of person

actually making the payment

* The total figures against item 8 should be tested to see that it agrees with the total of items 6
and 7.
**Entries relating to each description of materials should be posted in column 3.First enter the
difference between quantities in column 1 and 2. Then show below this entry the quantities, if
any brought to site against which a further advance has been authorised, this entry being
prefixed by the plus sign. Finally, strike the totals of two entries which represent the total quantity
outstanding.
Ø
Entries in Column 8 show the money values of the total quantities outstanding as per column 3.
#
Here specify the method employed for estimating the value of work.
ж
These certificates must be signed by the Divisional Officer if the amount is more than Rs.5000 and
in other cases by an officer of rank not below that of Sub-divisional Officer.
ψ
Here specify the net amount payable, vide item 8(c) of part I.
§
The payee's acknowledgement should be for the gross amount paid as per item 8 (i.e.a+b+c) of
Account I.
£
Payment should be attested by some known person when the payee's acknowledgement is
given by a mark, seal or thumb impression.

57
 Bihar Treasury Code – 2011

BTC FORM - 38
[See Rule 260]
Final Bill- Lump Sump Contracts
(To be used for “final payments” to contractors on lump sum contracts)
Major Head …………….......…....... Treasury Code..............................
Sub major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................

Cash Book Voucher no...........................dated....................., 20........

Name of contractor ................................................
Name of work....................................................................
Serial no. of the bill........................................................
No. and date of his last bill for this work - No.............dated………,20......
Reference to agreement.................................................
Amount of contract -........................................................
Date of written order to commence work.......................
Date of Actual completion of work..................................
Time-limit for completion ................................................

I - Account of Work Executed

Sub-work, sub-head or Up to date
Rate Unit Remarks.
item of work Quantity. Amount.
1 2 3 4 5 6
Rs. Lump sum Rs.
for each

Additional work............
Deduct— Omission…......
Total value of work done
up to date F

58
 Bihar Treasury Code – 2011

BTC FORM 38(contd.)

II - Certificates and Signatures

1. I certify that the work has been completed in accordance with the prescribed
specification and after taking into account all the authorized additions and alterations the value
of work done up to date, conformably with the terms of the contractor's agreement, is
Rs............…………
2. The detailed measurements of the authorized additions and alterations mentioned above
are recorded at page ............ of Measurement Book no......... and I am satisfied that they are
correct.

Dated signature of the

Signature of Contractor certifying Engineer*
Rank ..........................
III - Memorandum of Payments

Rs. P
1.Total value of work done up to date as per 'F' of Account I of this Bill
2. Deduct —
(i) Up to date intermediate payment already
made as per entry 'K' of Account I of last
D
bill no..................dated............20.......

(ii) Total Secured Advances outstanding as

per entry 'C’ of Account II of last bill E
no............ dated ..............20......

3. Payments now to be made—

(a) By recovery of amounts creditable to this work G
(b) By recovery of amounts creditable to other
works or heads of account H
(c) By Cheque ..................

**Pay (Rs........................) Rupees ................................................................................only.

Dated signature and rank of Officer

authorising payment

59
 Bihar Treasury Code – 2011

BTC FORM - 38 (contd.)

IV – Acquittance
§
Received (Rs..............) Rupees………………………..….............only, as above, in full settlement of
all demands on account of this contract. (Amount in words)

Stamp

Signature of contractor
£
Witness ...................................
Cash
Paid by me by --------------- no. ..................dated ........20.....
Cheque

Dated initials of person

actually making the payment

V - Remarks
This space is reserved for any remarks which the Disbursing Officer or the Executive
Engineer may wish to record in respect of the execution of the work, check of measurement or the
state of contractor's account.

* This certificate must be signed by the Divisional Officer or any Officer empowered by the local government to sign it.
** Here specify the net amount payable, vide item 3(c), Account III.
§
The payee's acknowledgment should be for the gross amount as per item 3 (i.e.a+b+c) of Account III.
£
Payment should be attested by some known person when the payee's acknowledgement is given by
a mark, seal or thumb impression.

60
 Bihar Treasury Code – 2011

BTC FORM-39
[See Rule 261]

HAND RECEIPT HAND RECEIPT

(To be used for as a simple form of voucher for all
miscellaneous payments and advances for which none of
the special forms 49, 50,51,52,53 and 54 are suitable.)
Name of work
Name of payee
Cash Book Voucher no. .....dated...... 20.......
(1) Pay by cash*...............................
(2) Pay by cheque*...........................
(3) Paid by me ψ ..............................
(4) RECEIVED from the Sub-divisional Officer
Sum of Rs.
--------------------------------------
materials noted on reverse
Subdivision of the
--------------------------------------------------------------
Name of work± or purpose for which payment is
made
vide-Pay Bill for ...........20........
Voucher no. ............... for ............ 20……….....
(Amount in vernacular)
(To be used for as a simple form of voucher for all
miscellaneous payments and advances for which none
of the special forms 49, 50, 51, 52, 53 and 54 are
suitable.)
Name of work
Name of payee
Cash Book Voucher no. .....dated……20...
(1) Pay by cash*...............................
(2) Pay by cheque*...........................
(3) Paid by me ψ ..............................
(4) RECEIVED from the Sub-divisional Officer
Sum of Rs.
--------------------------------------
materials noted on reverse
Subdivision of the
-------------------------------------------------------------
Name of work± or purpose for which payment is
made
vide-Pay Bill for...........20.......
Voucher no. ............... for ............. 20……….....
(Amount in vernacular)

Stamp Stamp
The 20…....... The 20….......

** Witness - Signature of payee ** Witness - Signature of payee

* The officer authorising payment should initial and * The officer authorising payment should initial
date pay order (1) or (2) as may be applicable in and date pay order(1) or (2) as may be
the case. applicable in the case.
ψ ψ
The person actually making the payment should The person actually making the payment should
initial and date payment certificate (3). initial and date payment certificate (3).
±
In the case of works, the accounts of which are ± In the case of works, the accounts of which are
kept by sub-heads, the amount chargeable to kept by sub-heads, the amount chargeable to
each sub-heads should be specified by the each sub-heads should be specified by the
disbursing officer. disbursing officer.
**Payment should be attested by some known **Payment should be attested by some known
person when the payee's acknowledgement person when the payee's acknowledgement is
is given by a mark, seal or thumb impression. given by a mark, seal or thumb impression.

61
 Bihar Treasury Code – 2011

BTC FORM –40

[See Rule 262]
Account of Petty Contractors
ACCOUNT OF PETTY CONTRACTORS F0R THE MONTH OF ...........................20..................... OF THE DIVISION................................................................
Name of Work ------------------
Cash Book Voucher no.......................................
Work Done
Payment Made
of
ent

Dated

To end of previous
up to date
certificate
disbursem

month
date

Payee's

Cash Book
Voucher This
Amount Total

Unit.

Rate.
No. and Month §

previous bill

Amount.

Quantity.
work shown on

recorded
date

reference to agreement
Name of contractor and
Acknowledgement with
Paid by me

Net value of work

Deduct – value of

ts and date
since previous bill

Items of work (grouped

or cheque ( no. and date)
Mode of payment in cash

under “sub-heads” and

Balance due to Contractor

Reference to
measuremen

“sub-works” of estimate)
Dated signature of witness

1 2 3 4 5 6 7 8** 9 10 11 12 13 14 15 16 17 18
Rs. p Rs p Rs p Rs p Rs p Rs p Rs p Rs p
*Final Translations

Date

Page no.

Book no.
Total Final Transaction carried over... Total of Column 12 (in words) Rs.....

Brought Forward Total intermediate transactions

*Intermediate
Transactions on Total for accounts affected by the months transactions C
open accounts
Add :- Total for the open accounts not affected by this months
transactions as per detailed on back..................... A

Grand Total Deduct:-"up to date "

totals of accounts
closing during the
Date...... month..... Net "up to
date" totals of
accounts remaining
open at close of the
month.

62
 Bihar Treasury Code – 2011

BTC FORM - 40 (contd.)

Pay Rs. ---------------------------------------------- in cash

………... Signature
Officer preparing the account
………... Rank
And Rs. ( )D ………... Signature
Officer authorising payment
By cheque ………... Rank Date ...................20..........
Detail of all Open Accounts not affected by this month's transactions

Name of Value of work done up to Reference to last transaction.

Total of payments made up to date Remarks
contractor date Month Voucher no.
1 2 3 4 5 6
Rs. P Rs. P

Total........
Date ...................20..........
Sub divisional Officer
. #Signature of officer preparing the account .

* Final and intermediate transaction should be arranged in two groups each being totaled separately.
** Totals (A) and (C) of columns 8 and 11 should agree respectively with entries (B) and (C) of the last accounts.
** In the case of works, the accounts of which are kept by sub-heads the amounts relating to all items falling under the same "sub-heads" should be
totaled in red ink.
§ Payment should be attested by some known person’s payee acknowledgement given by a mark, seal or thumb impression. The person actually making the
payment should initial (and date) in this column against each payment.
# This signature is necessary only when the officer authorizing the payment is not the officer, who prepares the accounts.

63
 Bihar Treasury Code – 2011

BTC FORM–
FORM–41
[See Rule 265]
Bill for Refund of Revenue
Major Head …………….......…....... DDO CODE ……………..............
Sub Major Head …………….......… TREASURY CODE………….......
Minor Head …………….......…....... BILL CODE……………….......…
Sub Head …………….......…...........
Office of............................ Voucher no------------- of -----------
List of payment for--------------20---

Reason for refund.

included and head

signature in token
Amount Realised

Treasury Officer's
On what account

in which credited
Date of payment

Amount in which

of verification of
Treasury credit.
In whose name

Name of payee

Amount to be
into Treasury

refunded
received
credited

1 2 3 4 5 6 7 8 9
Rs. p. Rs. p.

(1) Certified that this order of refund has been registered and noted against the original
receipt entry in the departmental account under my initials and previous order for
refund of the same sum has not been issued.
(2) Passed for payment under sanction given in..............................
(3) Sanctioned and passed for payment.
(2) or (3) to be struck out as required.
Authorised Officer
Note: In cases where refunds of fines are permitted to be made direct from treasuries other
than those at which they were credited, the entry in column 5 should include the name of the
Treasury in which the amount was credited and column 6 should be filled in by the Treasury
Officer of the Treasury where refund would be made.
Received Payment Pay Rupees(...........................................................) only
Examined.
Claimant's signature
Date........................... Treasury Accountant Treasury Officer
For use in Accountant - General's Office
Admitted Rs……………….................................Objected Rs………………..............................

Auditor Accounts Officer

64
 Bihar Treasury Code – 2011

BTC FORM–
FORM–42
[See Rule 270]
Grants-in-aid Bill
For use at Treasury
Token No............................................... Date...........
TV No. & Date.............................................................

Major Head …………….......…....... Treasury Code..............................

Sub major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................

Grants-in-aid Bill No. ........................

Please Pay
Name of Organisation/Institution...................................................................................................
the sum of Rs. (....................................................) being grants-in-aid for the period----------------
sanctioned by-------------------------------------in his letter no.----------------- dated -------------------------
(copy enclosed).

Date…………………. Signature of DDO……………………

Designation…………..……..
Received Payment in full.
Certified that the conditions for the grants-in-aid have been fulfilled.
Signature of Grantee………………………
Designation…………………..…..
Date…………………..
For use in Treasury
Pay Rs................................................................................................................
Examined.

Date……………. Treasury Accountant Treasury Officer

For use in Accountant - General's Office
Admitted Rs……………….................................
Objected to Rs………………..............................
Reason of objection……………........................

Auditor Accounts Officer

65
 Bihar Treasury Code – 2011

BTC FORM –43

[See Rule 272]
Bill for Scholarships and Stipends
For use at Treasury
Token No.................................................... Date...........
TV No. & Date................................................................

Major Head …………….......…....... Treasury Code..............................

Sub Major head …………….......… DDO Code....................................
Minor head …………….......…....... Bank Code ...................................
Sub head …………….......…........... Bill Code.......................................
Bill for Scholarships and Stipends at……….……….............................College/School
…………….................................................during the month of …………………………20…

Date No of
Serial No

Remarks
Name of Monthly
and Kind of days
scholarship value of Amount
period scholarships for
or stipend scholarship drawn
of or stipends which
holder or stipend.
award drawn

1 2 3 4 5 6 7 8

Deduct--Balance undisbursed from last month--------------------------------------------------------

Balance due for disbursement-------------------------(in words)--------------------------------------
I certify that the student/students for whom claim/claims is /are made have been borne
and is /are expected to be borne on the rolls during the period to which the claim relates and
that necessary recovery of over-drawal of amount due to the absence of student/students
during the preceding quarter has been made in this bill where necessary. Further certified the
scholarship drawn in previous months have been disbursed.
Countersigned for Rs………………......................
Received Payment
Signature…………………..........
Designation………………..........
Date………………….................. Principal/Headmaster/Headmistress,
College/School

66
 Bihar Treasury Code – 2011

BTC FORM–
FORM–43 (Contd.)

Pay to ……………………………………(Designation)……………………..............whose
specimen signature below is hereby attested.

Signature of messenger……………………...............

Signature of Drawing Officer………………...............

For use in Treasury

Pay Rs................................................................................................................
Examined.

Date……………. Treasury Accountant Treasury Officer

For use in Accountant-General's Office

Admitted Rs……………….................................
Objected to Rs………………..............................
Reason of objection……………........................

Auditor Accounts Officer

67
 Bihar Treasury Code – 2011

BTC FORM–
FORM–44
[See Rule 277]
Bill for ad-interim Payments
(u/s 33 of the Bihar Land Reforms Act, 1950)
For use at Treasury
Token No.................................................... Date...........
TV No. & Date................................................................

Major Head …………….......…....... Treasury Code..............................

Sub major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................

Bill NO...................................Dated .................... 20....... District.........................

Bill for ad-interim payments for the period (date) ………………20..... to (date) ……….20......
Reference to item number
and designation

Ad-interim case

interim payment

details given on
Account of ad-
with the name

in figures (vide
tenure-holder
Date of order

in the......
Item number

number with

proprietor or
passing the

the reverse)

Remarks
of officer

Name of
District wise Advice list
order

year.

list of the bearing

half year number
ending. and date.

1 2 3 4(a) 4(b) 5 6 7
Rs. p.

(Total in words....................................................................................................................)
Received content
Please pay to………………………………… Signature/thumb impression of the payee with date
(whose specimen signature is given below)
Receipt
Stamp Countersigned for Rs. ..................................
Signature of the payee (in words)
Please pay to …………………………………………………
whose signature or thumb-impression as given above has been obtained in my presence.

Dated Signature of the Messenger Collector

Dated....................District.................
[The words in "( )" are not necessary when bill is endorsed to Bank.]
Checked with advice list and noted in the B.T.C. Form No. 44
Pay Rs.........................................................................(in figures as well as in words).

Date.............20... Station.............. Treasury Officer.

68
 Bihar Treasury Code – 2011

BTC FORM–
FORM–44 (Contd....)
Details of amounts shown in column 6 above.

Half-year for which due

Amount of
Date of vesting or Rate per (the exact period should be
approximate Amount
notification cent stated when it is not a
Compensation
complete half-year)
Rs. P Rs. P

Note: The Treasury officer should check arithmetically the correctness of the amount shown
in column 6 with reference in the details given above.
Rs. p.
Appropriation for the current year …………………..............................
Expenditure including this bill.................................................................
---------------
Balance of appropriation available.........................................................
----------------
Certificates—
(1) Certified that the amount claimed in the bill has been verified with the relevant records
and found correct.
(2) Certified that the bill is made over to the actual payee whose signature or thumb
impression has been obtained in my presence and attested by me.

Collector
For use in Accountant-General's Office

Admitted --------------------------------------------------------------
Objected ---------------------------------------------------------------

Auditor Accounts Officer

69
 Bihar Treasury Code – 2011

BTC FORM –45

[See Rule 277]

Register of half-yearly ad-interim payment orders

Register of half-yearly ad-interim payment orders on .........................................................................Treasury, District……….....................

Ad-Interim Name of Amount of ad- Half-year ending to Number and Treasury Remarks
payment case proprietor or interim payment. which the payment date of the bill. Voucher
number with year. tenure-holder relates or the actual number and
period where the of payment.
claim is not for a
complete half-year.
1 2 3 4 5 6 7
Rs. p.

70
 Bihar Treasury Code – 2011

BTC FORM–
FORM–46
[See Rule 286]
INTER-DEPARTMENTAL TRANSFERS

Major Head …………….......…....... Treasury Code..............................

Sub major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................

Bill for Inter-Departmental Transfers/Supplies made to.................................Department for/during

the month of................20.....
Invoice No. and

Work/Article/se
Challan No. by

rvice rendered
transfer credit)

Department &

Description of

Total amount
Transferred /

Transferred/
Department

recoverable
From which

Aggregate
Officer To

Remarks
Serial no

Supplied

Supplied
Date (or

Whom

cost
1 2 3 4 5 6 7 8
Rs. p. Rs. p.

"Certified that invoices relating to all items included in this statement for which
acceptances have not been received, have been duly sent to the departments or
officers to whom supplies have been made or services rendered, and that the amounts
included in this statement for adjustment in respect thereof tally item by item with the
amounts shown in the invoices in question.”
Note: Whenever funds are to be transferred to a works department for execution of
projects as deposit work, challan number for transfer credit must be entered in column 2
in place of the invoice number.
Signature-
Date................. 20........ Designation-
For use in Treasury
Pay Rs.....................................................................by transfer credit / bank draft / cheque
to…………………………………………………………………………………………………………….

Date……………. Treasury Accountant Treasury Officer

Forwarded to Accountant-General, Bihar for necessary adjustment. Adjustment relating
to those items for which accepted invoices are not sent should be provisionally made
against the departments concerned, subject to readjustments being made later, if
necessary.

71
 Bihar Treasury Code – 2011

BTC FORM –47

[See Rule 293]
Pass Book or List of Cheques Paid
Major Head …………….......…....... Treasury Code..............................
Sub Major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code....................................
Sub Head …………….......…........... Bill Code.......................................

Pass Book or List of Cheques encashed against the account of Officer-in-charge

..................................................................................................................................Department.

Particulars Particulars of
Month of cheques *Initials Month cheques Amount *Initials
and date cashed Amount of and date cashed of
of
of of cheque Treasury of Treasury
Cheque
payment Officer payment Officer
No Book No. Book

Rs P Rs P

*Each entry should be initialed after comparison with the register of cheques paid.

72
 Bihar Treasury Code – 2011

BTC FORM –48

[See Rule 304]
BILL OF EXPENDITURE FROM GOVERNOR'S CONTRACT ALLOWANCE
Major Head …………….......…....... Treasury Code..............................
Sub Major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................

EXPENDITURE FROM GOVERNOR'S CONTRACT ALLOWANCE

RECEIVED from the Treasury at…………………………………..

Rs............................ (In words.................................................................................... )
out of Governor's Contract Allowance.

Rs. p.
Allotment for 20..........
Undrawn balance of allotment for the
previous year:
----------------
TOTAL ----------------

Rs. p.
(a) Amount drawn in cash
from the Treasury including this Bill.
(a) Amount on account of debits raised
through the Accountant-General. -
-------------------
--------------------
Balance available………………….
----------------------

Dated .......................20.......... Secretary to the

Governor of Bihar

73
 Bihar Treasury Code – 2011

BTC FORM –49

[See Rule 304]

STATEMENT OF EXPENDITURE FROM GOVERNOR'S CONTRACT ALLOWANCE

Major Head …………….......…....... Treasury Code..............................
Sub Major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................

Statement showing the details of expenditure from the Contract Grant of the Governor
of Bihar for the month of.....................20....

Household sundries

Miscellaneous petty
Wages and Temporary house hold Liveries for

*Motor vehicle
maintenance.
allowances of servants, hurkaras, household

expenditure.

Remarks
household hot-water bearers, servants,

Total
Month servants including lascars and including
cook, steward, occasional servants Military
house keeper, engaged for State Secretary's
etc. entertainment. menials.

1 2 3 4 5 6 7 8 9

Rs. p. Rs. p. Rs. p. Rs. Rs. p. Rs. p. Rs. p. Rs. p.

p.

Total..
.
Note: The total expenditure up to and including this month is Rs.........................................

Rs. p. Rs. p.
Balance in hand at the end of the previous Contract grant for 20.................
month........
Undrawn balance of allotment for the
Contract Grant drawn during this month….
previous year .............................

TOTAL Amount drawn up to and including this

Expenditure during this month................ month...........................................
Balance in hand on ........................... Balance available.........................

Memo No. .........................., dated....... 20......

To the Accountant-General, Bihar Secretary to the
Governor of Bihar

74
 Bihar Treasury Code – 2011
BTC FORM -50
[See Rule 307]
Bill for Loans and Advances
Major Head …………….......…....... Treasury Code..............................
Sub Major Head …………….......… DDO Code.................................... Bill
for Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................
Motor Vehicle/ House Building/ Marriage/ Computer Advance

Advance sanctioned
Name and Particulars of
Sl. No. Letter/Authority Remarks
designation advance Amount
No. & Date

Certified that:-
1. The above Govt. Servant has been sanctioned the amount specified against
by……………………………………….......................(copy attached).
2. No previous advance of the same type is outstanding against the above govt. servant.
3. Necessary surety bond has been obtained from the government servant.
-------------------------------------------------------------------------------------------------------------------------------

Received Payments.
Pay rupees ……….....................................

Signature and Designation of

Examined. Drawing Officer

Accountant. Treasury Officer

Dated………20......

75
 Bihar Treasury Code – 2011
BTC FORM–
FORM–51
[See Rule 307]
Miscellaneous Bill
For use at Treasury
Token No.................................................... Date...........
TV No. & Date................................................................

Major Head …………….......…....... Treasury Code..............................

Sub Major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................
Miscellaneous Bill no…….......……. Office of.................................................
Number of item Description Amount
Remarks
Rs. P

Total (in words)……………

Received Payments

Signature and Designation of Drawing Officer

For use in Treasury
Pay Rs................................................................................................................
Examined.
Dated ...............20........... Accountant Treasury Officer

For use in Accountant - General's Office

Admitted Rs………………...............................
Objected to Rs………………...........................
Reason of objection……………......................

Auditor Accounts Officer

INSTRUCTIONS
This form should be used for final withdrawals from General Provident Fund and for charges for
which no other form has been prescribed.
Note: Advances for traveling allowance and contingent charges should be drawn in travelling
allowance and contingent bills respectively and refundable advance from General Provident Fund
should be drawn on the respective pay bill form.

76
 Bihar Treasury Code – 2011

BTC FORM –52

[See Rule 320]
Schedule of Recoveries
Schedule of recoveries of ………………………… advance during the month of ...................20.......

Serial number of the present

of the officer in block letters

instalment / total number of

Full name and designation

Amount of advance drawn

Balance of amounts to be
advance has been drawn.
treasury with the head of

instalment that is being

(a) Service to which the

No. and date of the T.V.
including the name of

account in which the

Amount of present

(b) Head of account

Officer belongs
instalments.

Remarks -
recovered

paid
1 2 3 4 5 6 7

Note :- In column 4 state the number of instalment and also the total number of instalments. For example, if
any advance is recoverable in 60 instalments out of which 15th instalments is being recovered, the entry
should be 15/60. Column 5 should show the amount recovered in the present month.

77
 Bihar Treasury Code – 2011
BTC FORM –53
[See Rule 328]
Deposit Repayment Order and Voucher
For use at Treasury
Token No.................................................... Date...........
TV No. & Date................................................................

Major Head …………….......…....... Treasury Code..............................

Sub Major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................

Treasury ……………………................ Month of............................ 20.......

Head of Account Voucher No.……………..….of List of Payments

Deposits
Original number Date of Deposit Name of Depositor Amount originally
deposited Rs……………….

Received this................day of.................... 20..........the In this space a translation of the receipt form into
sum of Rupees………........................…being the current Indian language should be given.
amount Payable …………….........….. on account
of the deposit described above.
Examined and entered.

Date..........................
[Stamp to be affixed
where necessary] Accountant
Claimant's
Signature Treasury at
Passed for payment to — Pay (Rs. ) Rupees.......................
Rs. .................... (Rupees……................................)

Judge, Magistrate of or other Officer. Treasury Officer.

Date............... Date................

For use in Accountant-General's office.

Admitted
-------------- Reasons.......................................
Objected.

Auditor Accounts Officer

78
 Bihar Treasury Code – 2011
BTC FORM –54
[See Rule 333]
Refund of Lapsed Deposit Application and Voucher
To
THE ACCOUNTANT GENERAL, BIHAR
Sir,
The following refunds of lapsed deposits aggregating to Rupees......................................
.......................... (in words) have been claimed by ................................................... of whose identity
and title to the money I have satisfied myself. I request your sanction to the refund:-

Balance credited
Particulars of Date of Amount
Class of to the State
original deposit Lapsed claimed Remarks
Deposits Government
Statement
Year No. Rs. p. Rs. p.

Signature
Date ........................ 20.... Judge, Magistrate or other Officer

Accountant General's Office No. ................................. dated ................................

Sanctioned.
Accountant General
Received payment Receipt stamp
....................................................................Claimant
Pay Rupees (...............) ..................................................................... only.
The ............................ 20 ........
Examined.

Accountant Treasury Officer

Note -The signature of the claimant should be obtained on this form and the form should be returned as
voucher in support of the debit.

79
 Bihar Treasury Code – 2011

BTC FORM –55

[See Rule 366]
Schedule of General Provident Fund Deductions
(TO be printed in buff or white paper)
Office of the-----------------------------------(Here state the designation of the Drawing Officer and station).
Deduction's made from the pay of ............................. ...............................payable on 1st…............
Name of the Accounts Officer who maintains these Accounts……………………………………………

G.P.F. Pay and /or Refund of No. of Total

Monthly
Account Name leave salary withdrawal Instalm- Remarks
Subscription Amount
No. this month Amount ent
1 2 3 4 5 6 7 8
Rs. Rs. Rs. Rs.

Dated ................................. Signature and Designation of the

Drawing Officer
For use in the Internal Audit Office.
Voucher.............................................. Date of encashment ..................... .......
1. Certified that the nature, amount of individual deduction and the total shown in
column 7 has been checked with reference to the bill.
2. Certified that the rates of pay as shown in column have been verified with the amounts
actually drawn in the bill.

Dated........................ Auditor
(Department Audit Section)

Important Instructions
1. The account number should be arranged in serial order.
2. The guide letters as given by GPF Office should be invariably prefixed to the
account numbers, e.g. BHR/IAS, BHR/IPS, BHR/ACS, BHR/BAS etc.
3. In the remarks columns give reasons for discontinuance of subscriptions such as
"Proceeded on Leave", "Transferred to ............... office ............... District", "Quitted
service", "Died" or ''Discontinued" under Rule 7(i) .
4. In the remarks column, write description against every new name such as "New
Subscriber", "Came on transfer from………….District" or "Resumed Subscription".
5. Separate schedules should be prepared in respect of persons whose accounts are
kept by a different Provident Fund Offices.
6. Figures in columns 3, 4, 5 and 7 should be rounded in whole rupees. The Total of the schedule
should be written in both in words and figures.

80
 Bihar Treasury Code – 2011
.

BTC FORM –56

[See Rule 371]
Form for Application for Final Withdrawal of Provident Fund
Accumulations

1. Name of the subscriber with designation (in block

letters).........................
2. Account no. (The correct number should, if possible, be verified
from the statement furnished to the depositors by the accounts office from
year to year)......................
3. (i) The actual date, forenoon or afternoon, of retirement death,
dismissal, resignation, or discharge (cut the items not
required)................................................
(ii) In the case of dismissal—
(a) Whether the subscriber has appealed or intends to appeal
against the orders of dismissal.
(b) If the appeal has been rejected, the date of its rejection.
(c) If no appeal has been filed yet, the date on which the time-
limit for filing an appeal will expire.
(iii) In case of resignation, it should be stated whether the
resignation has been accepted,
(iv) In case of discharge, the reason for the same should be stated.
4. Name of the Treasury where payment is desired,
5 Was any advance from the Fund granted to the subscriber and drawn
by him (or by the head of the office on his behalf) during the last 12
months? If so, full particulars of the advance should be quoted.
6. Amount of the last Fund, deduction and no. and date of the Treasury
voucher in which the deduction was made
7. If the answer to the last question be in the affirmative, is the
subscriber going to reside after retirement in a country where the
rupee is not a legal tender?
8. Is the subscriber on leave preparatory to retirement? If so, the date from
which such leave commenced

Date………. Subscriber………..
Signature of the Head of Office……..
Designation………….

(Contd......)

81
 Bihar Treasury Code – 2011
BTC FORM –56 (Cont....)
[To be used in the Case of Non-Gazetted Government Servants only.]
Memo No........................................................., dated the...........20........
Concerned GPF Office [3(a)]
Forwarded to the ---------------------------------------------------------------------------
[3(b) and (4)] (Head of the Department)
no advance
2. I certify that ---------------------------- was granted to ......................
an advance of Rs.
within 12 months preceding the date of his retirement
on ..............(if granted within 12 months preceding the date of retirement).

Signature of the Head of Office

Designation .........................................

[For Both Gazetted and Non-Gazettted Government Servants.]

Memo No................................................................Dated the..............20.........

Concerned GPF Office [2(b) and 3(b)]

Countersigned and forwarded to the -------------------------------------------------------
Secretary to Government.
no advance
2. I certify that --------------------------- was granted to..........................................
an advance of Rs.
within 12 months preceding the date of his retirement
on .............(if granted within 12 months preceding the date of retirement)

Signature of the Head of Department.

[To be used In the case of Gazetted Government Servants only.]

Memo No................................................ Dated the..............20........
Forwarded to the Concerned GPF Office (through the Finance Department)[2(d)].
no advance
2. I certify that -------------------------- was granted by the Government to.........................
an advance of Rs.
within 12 months preceding the date of his retirement
on ............(if granted within 12 months preceding the date of retirement).
3. The Provincial Government is satisfied that the subscriber intends to reside after retirement in a
country where the rupee is not a legal tender.
(Paragraph 3 to be struck off where necessary.)
Note: The reference in brackets above refers to the appropriate instructions given in this form.

Secretary to Government,
Department.......................

82
 Bihar Treasury Code – 2011
BTC
BTC FORM –56 (Contd
(Contd....)
(General Instructions)
1. Urgency:-- The application should be treated as urgent by all concerned at all stages.
2. Gazetted Government servants.—(a) when the applicant for refund is the subscriber himself, and
a gazetted Government servant, he should fill in all items in the form of application and send it on
to the head of the department.
(b) The head of the department shall see that all the information required in the form of
application have been supplied, complete the certificate on the forwarding memo, regarding
the grant of an advance within 12 months preceding the date of the officer's retirement and,
except in the cases mentioned in 2(c) below forward the application direct to the
Accountant-General, Bihar.
(c) In the cases falling under any of the four categories (i) to (iv) below, the application should
be forwarded to Government in the administrative department concerned, viz;—
(i) When the subscriber being a gazetted Government servant applied for any advance
under rule 15 (3) of the Bihar General Provident Fund Rules within 12 months
preceding the date of his retirement;
(ii) When the subscriber was governed by the Indian Civil Service Provident Fund Rules;
(iii) When the subscriber was governed by the General Provident Fund (Superior Civil
Service) Rules; and
(iv) When the subscriber elected to join the sterling branch of the Provident Fund.
(d) The administrative department of Government shall in the cases of applications falling within
category (iii) alone verify whether any advance was granted to the subscriber within 12
months preceding the date of his retirement and forward the application direct to the
Accountant-General, Bihar, after completing the certificate in the forwarding memo. In other
cases, i e., applications falling within categories.(i), (ii) and (iv) above, the administrative
department shall first ascertain from the Finance Department what amount of advance, if any,
was sanctioned to the Government servant by the Finance Department within 12 months
preceding the date of his retirement, complete the certificate in the forwarding memo and
forward the application to the Accountant-General through the Finance Department after noting
"Consulted Unofficially" on the margin of the memo.
3. Non-gazetted Government servants.—
(a) When the applicant for refund is the subscriber himself and a non-gazetted Government
servant, the head of the office in which the subscriber last worked, should fill in the form, complete
the certificate in the forwarding memo, after verifying whether any advance was granted to the
subscriber within 12 months preceding the date of his retirement and forward the application
direct to the Accountant-General, Bihar except in the cases mentioned in 3 (b) below.
(b) When a subscriber had applied for an advance under Rule 15 (3)(a) of the Bihar General
Provident Fund Rules within 21 months preceding the date of the retirement, the application
should be forwarded to the head of the department who, after verifying the application and
completing the certificate in the forwarding memo, will forward the application to the Accountant-
General, Bihar.
(c) If the subscriber wants payment at a place other than that in which he last worked the
application should be accompanied with three slips containing the specimen signature, left hand
thumb and finger impressions, and personal marks of identification of the pay duly attested by the
Head of the Office or by a Magistrate.
4. Payment after death of a subscriber:—If the final payment has been necessitated by the
death of a subscriber (whether a gazetted or non-gazetted Government servant) the head of the
office shall fill in items 1 to 8 of the application form, and forward it to the head of the
department. At the same time he should send a direct and immediate intimation of the death of
the subscriber, together with his Provident Fund Account number, to the Accountant-General
Bihar who will advise the head of the department what further action should be taken.
Note: When the subscriber is himself the head of an office and/or head of department, his
successor in office should be treated as the head of office and/or head of department for the
purpose of forwarding the application to the proper authorities.
83
 Bihar Treasury Code – 2011

BTC FORM - 57
[See Rule 96 and Appendix 8]
REGISTER OF WORKS ALLOTMENT RECEIVED

Amount of Works Allotment

Name of
Date of
officer from Head of
receipt of
whom Account
Allotment
Allotment (Plan/Non plan)
of Credit

Treasury
Remarks

order

Serial No
Works
received

Purchase

Establishment
Payment to
Contractors

Name of project/
Wages/Work
Charged Staff
Contingencies
Name and place of
No. & Date of Letter

of Divisional Officer
Designation & place

Other Expenditure
1 2 3 4 5 6 7 8 9 10 11 12 13 14

84
 Bihar Treasury Code – 2011

BTC FORM - 58
[See Rule 96 and Appendix 8]

LETTER OF CREDIT
(Public Works and Forest Department)

Divisional Officer..............................................(Name of the Division).........................

Letter of Credit No .................. ...................Dated......................................20...............
The Treasury Officer
....................................... (Name of the Treasury)
I have to request that you will honour the cheques drawn by me to the extent as noted
below:-
(I) Purchase (Rs..................................
.............................................. Rupees .........................
(The amount for purchase will be as fixed by the Engineer-in-Chief/ Chief Engineer/
Conservator of Forest.)
(II) Wages/ Work-Charged Staff (Rs.................................
.................................................. Rupees .........................
(III) Works Contingencies (Rs..................................
.................................................. Rupees .........................
(IV) Payment to Contractors (Rs..............
............................................ (Rupees
(V) Other Expenditures (Rs.......................
………………………………... (Rupees.........................

For the Project—

Under Head (specify the bill code here) …....................................................
(Plan/Non-Plan)…………………………..(Financial Year…………………………)
Allotment for the project named above received—
vide Engineer-in-Chief/Chief Engineer/ Conservator of Forest letter no........date…….
Up-to-date amount of Letter of Credit issued —

This letter of credit will remain in force from ....……………..to.......................

Signature and Designation of

Divisional Officer

85
 Bihar Treasury Code – 2011

BTC FORM – 59
59
[See Rule 96 and Appendix 8]

REGISTER OF LETTERS OF CREDIT AND PROGRESSIVE EXPENDITURE

Name of Project -----------------------------------------------------------------------------------------------------------------------------------------------------
Head of Account --------------------------------------------------------------------------------------(Plan/Non-Plan) ----------------------------------------

Allotment/Letters of Credit Cheques passed for payments

date
Date

Other
Other

Work

Works

Purchase
Purchase

Payment to
Payment to

Contractors
Contractors

Expenditures
Expenditures

Contingencies
Contingencies

of Credit No. and

Allotment / Letter
Payment of Wages/
work-charged staff
Payment of Wages/
work-charged staff

1 2 3 4 5 6 7 8 9 10 11 12

86
 Bihar Treasury Code – 2011

BTC FORM – 60
[See Rule 96 and Appendix 8]
ALLOTMENT STATEMENT TO ACCOMPANY CHEQUES UNDER VARIOUS HEADS
AND DEPOSIT WORK

Major Head …………….......…....... PLAN/NON- PLAN

Sub Major Head …………….......… Treasury Code..............................
Minor Head …………….......…....... DDO Code....................................
Sub Head …………….......…........... Budget Code...................................

Name of work ---------------------------------------------------------

Ex M.B. number and pages (If applicable) ----------------------
Total allotment for the Work ----------------------------------------
Expenditure including this cheque----------------
Balance allotment for the work --------------------
Expenditure on this Cheque as per details shown below:-
By credit to

VAT/ Service
By credit to

Income Tax

By credit to
By credit to

By Cheque
By credit to

By other
Royalty

security

Total
deposit
Stock

credit
Tax

1 2 3 4 5 6 7 8

DIVISIONAL ACCOUNTANT DIVISIONAL OFFICER.

87
 Bihar Treasury Code – 2011

BTC FORM–
FORM–61
[See Rule 316]
Departmental Advances Bill
For use at Treasury

Token No.................................................... Date...........

TV No. & Date................................................................

Major Head …………….......…....... Treasury Code..............................

Sub Major Head …………….......… DDO Code....................................
Minor Head …………….......…....... Bank Code ...................................
Sub Head …………….......…........... Bill Code.......................................

Departmental Advances Bill no…….......……. Office

of.................................................
Number of item Description Amount
Remarks
Rs. P

Total (in words)……………

Received Payments

Signature and Designation of Drawing Officer

For use in Treasury
Pay Rs................................................................................................................
Examined.
Dated ...............20........... Accountant Treasury Officer

For use in Accountant - General's Office

Admitted Rs………………...............................
Objected to Rs………………...........................
Reason of objection……………......................

Auditor Accounts Officer

88
 fcgkj ljdkj
foÙk foHkkx
vf/klwpuk
la0&,e-4&02@2006--------------------------@Hkkjr & lafo/kku ds vuqPNsn 283¼2½ }kjk iznÙk 'kfDr;ksa
dk iz;ksx djrs gq, fcgkj jkT;iky fcgkj dks"kkxkj lafgrk] 1937 ds LFkku ij fcgkj dks"kkxkj
lafgrk] 2011 cukrs gSa &
vuqHkkx 1
1- laf{kIr uke foLrkj vkSj izkjEHk &
¼i½ ;g fu;ekoyh ^^fcgkj dks"kkxkj lafgrk] 2011** dgh tk,xh A
¼ii½ ;g iwjs fcgkj jkT; esa izHkkoh gksxh A
¼iii½ ;g rkRdkfyd izkHkko ls ykxw gksxk A

vuqHkkx 2 & ifjHkk"kk,a

2- tc rd dksbZ ckr fo"k; ;k lanHkZ esa vU;Fkk visf{kr u gks] bl fu;ekoyh es%a
¼d½ ^egkys[kkdkj* ¼,dkmaVVsa tujy½ ls vfHkizsr gS Hkkjr ds fu;a=d ,oa
egkys[kkijh{kd ¼dkWEIVªky W j ,aM vkWfMVj tujy vkWQ bafM;k½ ds v/khuLFk
¼lcvkWfMZuVs ½ dk;kZy; dk iz/kku] tks jkT; ljdkj ds ys[kksa dk ys[kkijh{k.k
¼vkWfMV½ vFkok ladyu ¼daikbys'ku½ djrk gks rFkk jkT; ljdkj }kjk
;Fkkleuqnfs ’kr vU; dk;Z djrk gks(
¼[k½ ^ifjf'k"V* ls vfHkizsr gS bl fu;ekoyh ds lkFk layXu ifjf'k"V(
¼x½ ^cSda * ls vfHkizsr gS Hkkjrh; fjtoZ cSd
a ] Hkkjrh; fjtoZ cSd
a dh dksbZ 'kk[kk vFkok
vfHkdj.k ¼,tsalh½ vkSj blesa Hkkjrh; LVsV cSd a ;k dksbZ vU; vfHkfgr cSd a dh
dksbZ 'kk[kk tks Hkkjrh; fjtoZ cSd
a ds ,tsUV ds :i esa dk;Z djus okyk gks(
¼?k½ ^foi=* ¼fcy½ ls vfHkizsr gS jkT; ljdkj ds fo#) ldy vFkok enokj nkok dh
izÑfr vkSj jkf'k ls ;qDr nkoksa dk fooj.k ¼LVsVesVa vkWQ DysEl½ vkSj bleas ,slk
fooj.k Hkh 'kkfey gS tks lkekU; jlhn vFkok vfxze LVkafir jlhn ¼LVkaIM
fjflIV½ ds :i esa izLrqr gks(
¼p½ ^lekgrkZ* ¼dyDVj½ ls vfHkizsr gS fdlh ftys ds jktLo iz'kklu ¼jsoUs ;w
,MfeULVª's ku½ dk izHkkjh rFkk ftyk ds varxZr dks"kkxkjksa ds lexz izHkkj esa jgus
okys eq[; vf/kdkjh(
¼N½ ^lesfdr fuf/k* ¼dUlksfyMsVM s QaM½ ls vfHkizsr gS Hkkjr ds lafo/kku ds vuqPNsn
266 ds [kaM ¼1½ eas ;FkkfufnZ"V jkT; dh lesfdr fuf/k(
¼t½ ^vkdfLed fuf/k* ¼dafVatsalh QaM½ ls vfHkizsr gS Hkkjr ds lafo/kku ds vuqPNsn 267
ds [kaM ¼2½ eas ;FkkfufnZ"V jkT; dh vkdfLed fuf/k(
¼>½ ^tek iz'kkld* ¼fMiksftV ,MfeULVªVs j½ ls vfHkizsr gS vius izHkkj okys tek [kkrs
ls psdks@
a foi=ksa ds tfj, /ku fudklh djus okyk inkf/kdkjh(

Page 1 of 88
 ¼V½ ^fudklh inkf/kdkjh* ¼Mªkbax vkWfQlj½ ls vfHkizrs gS ljdkj dk og vf/kdkjh tks
Hkqxrku gsrq foi=ksa dh fudklh djus ds fy, izkf/kÑr gks(
¼B½ ^fudklh ,oa O;;u inkf/kdkjh* ¼Mªkbax ,aM fMlcflZx a vkWfQlj½ ls vfHkizsr gS
ljdkj dk og vf/kdkjh tks ljdkjh [kkrs ls jde dh fudklhs djus vkSj mldk
laforj.k djus ds fy, izkf/kÑr gks(
¼M½ ^foÙk foHkkx* ls vfHkizsr gS jkT; ljdkj dk foÙk foHkkx(
¼<½ ^vk;qDr ¼ys[kk ,oa dks"kkxkj iz'kklu½* ls vfHkizsr gS foÙk foHkkx dk og
inkf/kdkjh tks bl fu;ekoyh ds v/khu ;Fkk fofgr dk;Z djrk gks(
¼.k½ ^ljdkjh ys[kk* ls vfHkizsr gS jkT; ljdkj dh lesfdr fuf/k] vkdfLed fuf/k vkSj
yksd ys[kk ¼ifCyd ,dkmaV½(
¼r½ ^is'a ku laforj.k izkf/kdkj* ¼is'a ku fMlcflZx a vkWFkfjVh½ ls vfHkizsr gS is'a ku dk
laforj.k djus okys dks"kkxkj inkf/kdkjh vFkok cSd a (
¼Fk½ ^yksd ys[kk* ls vfHkizsr gS Hkkjr ds lafo/kku ds vuqPNsn 266 ds [kaM ¼2½ eas
fufnZ"V jkT; dk yksd ys[kk(
¼n½ ^jkT;* ls vfHkizsr gS ^fcgkj jkT;* ls vkSj ^jkT; ljdkj* ls vfHkizsr gS ^fcgkj
ljdkj*(
¼/k½ ^dks"kkxkj* ls vfHkizsr gS foÙk foHkkx }kjk bl :i esa vf/klwfpr ¼uksVhQkbM½ jkT;
ljdkj dk dksbZ dks"kkxkjA dks"kkxkj esa og mi dks"kkxkj Hkh 'kkfey gS tks
egkys[kkdkj dks lh/ks ys[kk izfs "kr djrk gks(
¼u½ ^dks"kkxkj inkf/kdkjh* ls vfHkizsr gS bl fu;ekoyh esa ;FkkmfYyf[kr dk;Z djus ds
fy, foÙk foHkkx }kjk fu;qDr dksbZ inkf/kdkjh vkSj muesa bl :i esa fu;qDr
lgk;d dks"kkxkj inkf/kdkjh rFkk mi dks"kkxkj inkf/kdkjh Hkh 'kkfey gS(a
¼i½ ^okmpj* ls vfHkizsr gS og foi= vFkok psd tks mi;qDr :i ls jlhn ;qDr
¼fjflIVsM½ gks rFkk ml ij ^^Hkqxrku fd;k x;k** ¼isM½ dk LVkEi yxk gks(
¼Q½ ^vkgj.k* jkT; ljdkj dh ;k jkT; ljdkj dh vksj ls laforj.kksa ds fy, ljdkjh
dks"k ls jkf'k;ksa ds vkgj.k dks funZ's k djrk gS(
¼c½ ^fuekZ.k foHkkx* eas lM+d fuekZ.k] Hkou fuekZ.k] xzkeh.k dk;Z] yksd LokLF;
vfHk;a=.k] ty lalk/ku ¼y?kq ty lalk/ku lfgr½] i;kZoj.k ,oa ou foHkkx ;k
jkT; ljdkj dk bl :i eas fofufnZ"V dksbZ vU; foHkkx 'kkfey gSAa

vuqHkkx 3 & ljdkjh ys[kk eas fLFkr /k

/kuksa dh vofLFkfr
3- uhps fu;e 33 esa ;Fkkmicaf/kr ds flok;] jkT; ds ljdkjh [kkrs esa ekStnw /kuksa dks cSd
a
dh vfHkj{kk ¼dLVMh½ esa gh j[kk tk;xkA cSd a esa tek /ku dks cSd a dh iqLrksa esa ljdkj
ds fufeÙk tek ,d lkekU; dks"k ekuk tk,xkA cSd a eas tek ljdkjh jkf'k dh lqjf{kr
vfHkj{kk ¼lsQ dLVMh½ ds fy, cSd a tokcnsg gSA
4- cSd
a esa tek ,sls /kuksa dk fu;a=.k Hkkjrh; fjtoZ cSd a vf/kfu;e] 1934 ¼1934 ds
vf/kfu;e 2½ ds vuqPNsn 21 ds v/khu jkT; ds jkT;iky vkSj cSd a ds chp fd, x,
le>kSrs dh fuca/kuksa }kjk gksxkA le>kSrs dh ,d izfr ifjf'k"V 1 esa m)`r fd;k x;k
gSA

Page 2 of 88
vè;k; 2
dks"kkxkjksa dk lkekU; laxBu
xBu rFkk dkedkt
vuqHkkx 1 & lkekU; laxBu xBu
izc/a ku
5- tc rd fdlh fo'ks"k ekeys eas ljdkj vU;Fkk funs'k u ns] izR;sd ftyk esa ,d
dks"kkxkj gksxkA fcgkj esa fLFkr dks"kkxkjksa dh lwph ifjf'k"V 2 eas nh xbZ gSA fofgr
izfØ;k dk vuqlj.k djds ljdkjh dk;Z dh t:jrsa iwjh djus ds fy, ljdkj fdlh
ftys esa vfrfjDr dks"kkxkjksa dh LFkkiuk Hkh dj ldrh gSA
6- dks"kkxkj lekgrkZ ds lkekU; izHkkj esa gksxk tks vO;ofgr iz'kklfud fu;a=.k vius
v/khuLFk dks"kkxkj inkf/kdkj dks lkSia nsxk] ysfdu og iz'kklfud fu;a=.k ls [kqn dks
fufuZfgr ugha dj ldsxkA bl fu;ekoyh }kjk ;k blds v/khu fofgr izfØ;k ds
leqfpr vuqikyu vkSj ljdkj] egkys[kkdkj rFkk Hkkjrh; fjtoZ cSd a dks dks"kkxkj }kjk
le; ij lkjs fjVuZ nkf[ky djus ds fy, lekgrkZ tokcnsg gksxkA
7- ¼d½ /ku dh izkfIr;kas ,oa Hkqxrkuksa ds fy, dks"kkxkj ds [kqyus vkSj can gksus ds le; dh
lwpuk dk;kZy; eas lgt n`'; LFkku esa yxkbZ tk,xhA
¼[k½ ;fn lekgrkZ }kjk ,slh vis{kk dh tk,] rks dks"kkxkj ds dk;kZsa ds laO;gkj ds fy,
cSd
a ekU; NqVV~ h ds fnu vFkok fdlh fnu dk;kZof/k ds ckn Hkh [kqys j[ks tk,axs ¼ns[ks
ifjf'k"V 1 dh dafMdk 10½A
8- dks"kkxkj ls LVkai vFkok vU; ewY;oku phtksa ds [kks tkus ij] mlds fy, egkys[kkdkj]
foÙk foHkkx vkSj vU; lacfa /kr izkf/kdkjksa dks ftEesokj O;fDr }kjk ,slh gkfu dh HkjikbZ
dj fn, tkus ij Hkh lekgrkZ mldh lwpuk nsxkA ,slh lwpuk nsus ds ckn ;Fkk'kh?kz
ekeys dh O;fDrxr Nkuchu djds ,d foLr`r izfrosnu Hkh Hkstk tk,xkA
tc egkys[kkdkj }kjk fdlh izdkj dh vfu;ferrk dh lwpuk lekgrkZ dks nh tkrh gks]
rc og ljdkj dks ,d foLr`r izfrosnu izLrqr djsxk u fd fdlh v/khuLFk ds
Li"Vhdj.k dks vxzlkfjr ¼QkoZM½Z Hkj dj nsxkA
9- ¼d½ lekgrkZ o"kZ esa de ls de ,d ckj lkof/kd tkap dj viuk lek/kku dj ysxk
fd LVkai] izfrHkwfr;ka ¼flD;wjhfVt½ vkSj psd la;qDr rkyk&pkHkh ds v/khu j[ks tkrs gSa
vkSj ;g fd os muds iqLr vfr'ks"k ¼cSysal½ ls esy [kkrs gSAa
¼[k½ lekgrkZ gj frekgh esa de ls de ,d ckj viuk lek/kku dj ysxk fd tek
jftLVj fofgr fu;eksa ds vuq:i fy[kh tkrh gSa vkSj ysunsu ¼Vªkt a SD'ku½ ds le;
dks"kkxkj inkf/kdkjh }kjk lHkh vko';d izfof"V;ka fujiokn :i ls Hkjh tkrh gSa vkSj
mu ij vkn~;k{kj fd;k tkrk gSA
10-
10- fdlh ftyk dk izHkkj ysrs ;k nsrs le; lekgrkZ ns[ksxk fd LVkaika]s ewY;oku lkefxz;ksa
vkfn dk LVkWd vPNh rjg lR;kfir fd;k x;k gS vkSj izHkkj ysus dk izek.ki=] ftlesa
LVkaiksa vkSj ewY;oku lkefxz;ksa dk LVkWd n'kkZ;k tkuk pkfg,] fcuk pwds eq[; lfpo]
egkys[kkdkj vkSj ljdkj ds lkekU; iz'kklu] foÙk rFkk fuca/ku foHkkxksa dks izHkkj
gLrkarj.k ds fnu gh izfs "kr dj fn;k x;k gSA lekgrkZ dk izHkkj gLrkarj.k izek.ki=
fc-dks-la- Qkje 1 esa fn;k tkuk pkfg,A
11-
11- egkys[kkdkj dks Hksts tkus okys ekfld ys[ks vkSj vU; fjVuZ dks"kkxkj inkf/kdkjh ,oa
lekgÙkkZ }kjk la;qDr :i ls gLrk{kfjr fd;s tk;sx a As

Page 3 of 88
 dks"kkxkj inkf/k
inkf/kdkjh
f/kdkjh
12-
12- dks"kkxkj inkf/kdkfj;ksa dh fu;qfDr fuEufyf[kr vuqn's kksa }kjk 'kkflr gksx a %s &
¼d½ tks vf/kdkjh viuh foHkkxh; ijh{kk eas mÙkh.kZ ugha gqvk gks] mls izf'k{k.k ds
iz;kstuksa ls fHkUu iz;kstuksa ds fy, dks"kkxkj ds izHkkj esa ugha j[kk tk,xkA
¼[k½ Hkkjrh; iz'kklfud lsok] fcgkj foÙk lsok vkSj fcgkj ys[kk lsok ds oSls vf/kdkjh
vkSj fcgkj iz'kklfud lsok] tks nks o"kZ ls de vof/k ls lsok eas gks]a dks lkekU;r%
dks"kkxkj ds izHkkj esa ugha j[kk tk,A
¼x½ dks"kkxkj ds izHkkj esa ckj&ckj ifjorZu ls ;FkklaHko cpk tk;A
13-
13- dks"kkxkj ds dkedkt ds fy,] dks"kkxkj ys[kkdj.k fu;ekoyh ¼,dkmafVax vkWQ Vªt s jh
:Yl½] 1992 esa vUrfoZ"V funs'kksa ds fcYdqy vuq:i ys[kkdj.k ds fy, rFkk lHkh
izkjafHkd ys[kksa ,oa okmpjksa dh ifj'kq)rk vkSj dks"kkxkj esa gksus okys leLr ysunsu ds
fy, dks"kkxkj inf/kdkjh lekgrkZ ds izfr mÙkjnk;h gksxkA
14-
14- dks"kkxkj izfØ;k ds ekeyksa dh ,d lwph ifjf'k"V 3 esa nh xbZ gS ftl ij] bl
fu;ekoyh ds v/khu dks"kkxkj inf/kdkjh dks O;fDrxr è;ku nsus dh t:jr gSA
vuqHkkx 2 & dks"kkxkj ys[ks vkSj foojf.k;ka
ys[kkiky
15-
15- ys[kkiky dks"kkxkj esa gksus okys leLr ysunsu dk lai.w kZ vfHkys[k ¼fjdkMZ½ j[kus vkSj
ykxw funs'kksa rFkk vkns'kksa ds iw.kZr% vuq:i fofgr [kkrksa vkSj foojf.k;ksa ¼fjVUlZ½ ds
ladyu ds fy, tokcnsg gksxkA muls ;g Hkh vis{kk gS fd vfu;ferrk ds lkjs ekeys
dks"kkxkj inkf/kdkjh ds è;ku eas ykosAa
16-
16- dks"kkxkj ls lacfa /kr udn ,oa iqLr laO;ogkjksa dk iwjk vfHkys[k ys[kkiky dh jksdM+ cgh
¼dS'k cqd½ esa j[kk tk;xkA izkfIr ;k Hkqxrku fd;k x;k gjsd jde ds lkFk&lkFk
varj.k ¼VªkalQj½ ds tfj, gksus okys leLr leatu ¼,MtLVesVa ½ dks"kkxkj ys[kkdj.k
fu;ekoyh] 1992 esa vUrfoZ"V funs'kksa ds vuq:i udn cgh ;k jksdM+ cgh dh lgk;d
fdlh vU; jftLVj esa ntZ fd, tk,axAs gjsd lgk;d jftLVj dk nSfud ;ksx dks
jksdM+ cgh eas ntZ gksuk pkfg,A
17-
17- dks"kkxkj inkf/kdkjh jksdM+ cgh vkSj izkjafHkd vfHkys[k dh vU; jftLVjksa esa fdlh
mn~?k"kZ.k ¼bjstj½ ;k fyIrys[ku ¼vksojjkbfVax½ dh vuqefr ugha nsxkA og muesa fd,
x, izR;sd la'kks/ku dk lR;kiu ¼osjhfQds'ku½ djsxk vkSj ml ij vkn~;k{kj ¼bfuf'k;y½
djsxk rFkk vkadM+s dh 'kq)rk ds lac/a k esa viuk lek/kku dj ysxk vkSj viuk vkn~;k{kj
djsxk A
cSd
a ls nSfud ys[kk vkSj foojf.k;ka
18-
18- jkT; ljdkj ds ysunsu ds lac/a k esa cSd a ksa }kjk dks"kkxkj inkf/kdkjh dks fn;s tkus okys
ys[ksa vkSj foojf.k;ksa ¼fjVUlZ½ eas fuEufyf[kr 'kkfey gksaxs %
¼d½ lacfa /kr pkykukas vkSj okmpjksa ds lkFk fc-dks-la- Qkje 2 esa izkfIr;kas ,oa Hkqxrkukas dk
nSfud ys[kk(
¼[k½ dks"kkxkj inkf/kdkjh dks lE;d :Ik ls vxzlkfjr fd;k tkus okyk vkSj mlds }kjk
ykSVk fn;k tkus okyk izkfIr ,oa Hkqxrku dk ikl cqd ;k jftLVjA

Page 4 of 88
19-
19- mij ds fu;e eas mYysf[kr ys[ks vkSj foojf.k;k¡ dks"kkxkj dks rkyk can isVh esa Hkstk
tk,xk ftldh ,d pkHkh dks"kkxkj inkf/kdkjh ds ikl miyC/k jgsxh vkSj nwljh cSd a
izc/a kd ds iklA
20-
20- nSfud ys[kk cSd a izc/a kd }kjk rS;kj fd;k tk,xkA mldh ifj'kq)rk ds izfr viuk
lek/kku dj ysus ds ckn fnu dh lekfIr ij og mls nSfud izkfIr ,oa Hkqxrku jftLVj
rFkk leLr lgk;d pkykuksa vkSj okmpjksa ds lkFk dks"kkxkj inkf/kdkjh ds ikl
vxzlkfjr djsxkA
¼d½ nSfud ys[kk eas dVkSrh ds ckn Hkqxrku fd, x, foi= dh 'kq) jkf'k ¼usV ,ekmaV½
gh n'kkZbZ tk,xh ¼u fd ldy jkf'k½A
¼[k½ izkfIr ,oa Hkqxrku iath eas ikap dkWye gksx a s & ¼1½ frfFk] ¼2½ ml fnu dh dqy
izkfIr;ka] ¼3½ ml fnu dk dqy Hkqxrku] ¼4½ ;FkkfLFkfr] rks cSd a izc/a kd ds vkn~;k{kj]
rFkk ¼5½ dks"kkxkj inkf/kdkjh dk vkn~;k{kjA og fy[kk tk;sxk vkSj nSfud ys[kk ds
lkFk dks"kkxkj dks vxzlkfjr fd;k tk,xk ftldh izfof"V;kas dks pkSFks dkWye eas cSd a
izc/a kd ds vkn~;k{kj ls izekf.kr fd;k tk,xkA dks"kkxkj inkf/kdkjh nSfud ys[ks ds
izkfIr;ksa vkSj laforj.k ds dkWye dh tkap djsxk] jftLVj eas vafdr vkadM+ksa ds ;ksxksa dk
feyku djsxk vkSj okmpjksa dh tkap djsxk rFkk vius }kjk lR;kiu ds izek.k Lo:i
jftLVj ds ikaposa dkWye eas vkn~;k{kj djus ds ckn jftLVj dks ;Fkk'kh?kz mlh fnu ;k
vxys fnu cSd a izc/a kd dks okil dj nsxkA
¼x½ cSd a ;g lqfuf'pr djsxk fd dks"kkxkj dks Hksts x, okmpjksa ij ^Hkqxrku fd;k* ¼isM½
rFkk pkykukas ij ^izkIr fd;k* ¼fjflOM½ 'kCnksa ls ;qDr LVkEi Li"V :i ls yxk gSA
fnu dk lekiu
21-
21- bl lac/a k esa dks"kkxkj ys[kkdj.k fu;ekoyh] 1992 esa vUrfoZ"V funs'kksa ds v/;k/khu
fdlh fnu ys[kk lekiu ¼Dyksftax½ dh izfØ;k fuEufyf[kr gksxh %
¼d½ cSd a ls pkykuksa vkSj okmpjksa ds lkFk nSfud ys[kk izkIr gksus ij lcls igys
pkykuksa vkSj okmpjksa ls ys[kk dh tkap dh tk,xh fd og blds vuq:Ik gS ;k ughaA
mlds ckn pkykuksa vkSj okmpjksa dks pkyku jftLVj vkSj Hkqxrku vkns'k ¼is vkWMZj½
jftLVj esa fpfUgr fd;k tk,xk vkSj mu jftLVjksa esa mudh izfof"V;ksa ds lkeus mudh
mUekspu ¼fMLpktZ½ frfFk ntZ dh tk,xhA ftu Hkqxrku vkns'kksa vkSj pkykukas dks cSd a
}kjk vHkh fuiVku djuk 'ks"k gks] mudks izR;sd fnu ds fy, tksM+ ,oa ?kVko ¼Iyl ,aM
ekbul eseksjsM a e½ dk fpUg yxk dj bafxr fd;k tk,xk vkSj mlds lkFk fiNys fnu ds
yafcr ¼isfa Max½ Hkqxrku vkns'kks@a pkykuksa dk vkjafHkd 'ks"k ¼vksifuax cSy
a sl½] orZeku fnu
cSd
a dks foi=ks@ a psdksa rFkk pkyku] cSda }kjk lek'kksf/kr enksa ¼fDy;MZ vkbVEl½ dh
lwph rFkk Hkqxrku vkns'kksa@pkykuksa ds yafcr enksa ds vafre 'ks"k ¼Dyksftax cSysal½ ds
C;kSjs gksx
a As blds ckn izkfIr vkSj Hkqxrku ds gj en dks mlds pkykuksa vkSj okmpjksa ds
lkFk nSfud ys[ks ls izklafxd lgk;d iath esa ntZ fd;k tk,xkA
¼[k½ dqy izkfIr;ksa vkSj dqy Hkqxrku ds chp dk 'kq) varj dks fjtoZ caSd tek jftLVj
¼jftLVj vkWQ fjtoZ cSd a fMiksftV~l½ eas ntZ fd;k tk,xkA jftLVj esa rhu dkWye gksx a s
& ¼1½ frfFk vkSj ¼2½ 'kq) Hkqxrku ;k ¼3½ 'kq) izkfIr;ksa dks n'kkZus ds fy, vkSj gj
frfFk dks fo:) ml fnu dk ;Fkk fLFkfr dkWye ¼2½ ;k ¼3½ eas ls ,d esa gh izfof"V
gksxhA eghus ds var esa fjtoZ cSd a tek jftLVj ds dkWye ¼2½ vkSj dkWye ¼3½ ds ;ksxksa
ds chp dk varj dks udn ys[kk esa yk;k tk;sxkA

Page 5 of 88
 ¼x½ gj lgk;d jftLVj dk nSfud ;ksx jksdM+ cgh ds mi;qDr Hkkx esa ntZ fd;k
tk,xk ftudk ckn eas ;ksx fd;k tk,xk vkSj vfr'ks"k fudkyk tk,xkA ;ksxksa dh 'kq)rk
dh tkap cSd a }kjk iznÙk nSfud lwph ¼Msyh LØkWy½ esa n'kkZ;h x;h izkfIr;ksa vkSj Hkqxrkukas
ds ;ksx ds lkFk rqyuk dj dh tk,xhA ;fn ¼d½ dks"kkxkj dh jksdM+ cgh vkSj cSd a dh
lwph ds ;ksx esy [kkrs gksa vkSj ¼[k½ fjtoZ cSda tek jftLVj esa n'kkZbZ xbZ 'kq) izkfIr;k¡
;k Hkqxrku dh jkf'k cSd a dh lwph esa n'kkZbZ xbZ 'kq) jkf'k ls esy [kkrh gks] rks dks"kkxkj
inkf/kdkjh dks"kkxkj dh udn iath vkSj caSd ds iklcqd ij rkjh[k ds lkFk gLrk{kj
djsxkA
22-
22- dks"kkxkj inkf/kdkjh }kjk lR;kiu ds fy, dqN egRoiw.kZ fcanq fuEufyf[kr gSa %
¼d½ gj okmpj ij fu'kku yxkrs gq,] jftLVj esa Hkqxrku dh izR;sd izfof"V dh rqyuk
Hkqxrku vkns'k ds lkFk djsa(
¼[k½ gj vksj ds de ls de nks ;ksxksa dh tkap djsa vkSj ^tkap fd;k* ¼,DtkfeUM½ fy[ks(a
¼x½ ns[k ysa fd lgk;d jftLVj ls jksdM+ cgh esa ;ksx dks lgh&lgh ntZ fd;k x;k gS
;k ugha vkSj feyku dj ysus ij ;ksxksa ds lkeus vkn~;k{kj dj ns(a
¼?k½ izkfIr iaft;ksa ds ekeys esa ,slk vo'; fd;k tkuk pkfg,] pkgs ml fnu dk ;ksx
'kwU; gh D;kas u gks( ysfdu 'kwU; Hkqxrku jftLVjksa ij gLrk{kj djuk vko';d ugha gS(
¼p½ jksdM+ cgh ds ;ksxkas dk lR;kiu [kqn djsa ;k ys[kkiky ls fHkUu fdlh iz/kku
v/khuLFk inkf/kdkjh ls lR;kiu djk,a tks mls lgh ekudj gLrk{kj djsa(
¼N½ lIrkg esa nks ckj ns[k ysa fd lHkh okmpj vkSj pkyku lgh <ax ls O;ofLFkr fd,
tk jgs gSa ;k ughaA
ekg dk dk;Zlekiu
23-
23- dks"kkxkj ys[kkdj.k fu;ekoyh] 1992 1 esa vUrfoZ"V mica/kksa ds vuq:i eghus ds vafre
fnu ekfld ys[kk dks gj gky esa can dj fn;k tk,xkA
24-
24- ¼d½ dks"kkxkj inkf/kdkjh izkfIr;ksa ds ekeys eas udn ys[kk dh gj izfof"V dh tkap
djsxk vkSj Hkqxrkuksa ds ekeys eas og Hkqxrku lwph dk feyku jksdM+ cgh ds laxr ;ksxksa
ds lkFk tkap djsxk rFkk ;g ns[ksxk fd lHkh lgk;d jftLVjksa ds ;ksx jksdM+ cgh eas
lgh <ax ls p<+k;s x;s gSa ;k ughaA
¼[k½ og ;g Hkh tkap djsxk fd fjtoZ cSd a tek ls lacfa /kr laO;ogkjksa dks udn ys[kk eas
mi;qDr <ax ls ;k rnuqlkj Hkqxrku lwph eas izfo"V fd;k x;k gS ;k ugha D;ksfa d varj
ml eghus ds nkSjku fjtoZ cSd a ls 'kq) fudkfl;ksa ;k 'kq) Hkqxrku dks vfHkO;Dr djrk
gSA ekfld ys[ksa esa n'kkZbZ xbZ fjtoZ cSd a tek dh jkf'k cSd a }kjk lqiqnZ frfFk&okj
ekfld fooj.k dh 'kq) jkf'k ls esy [kk,xhA
ekfld ys[ks vkSj foojf.k;ka
25-
25- egkys[kkdkj vkSj vU; izkf/kdkjksa dks fofHkUu fofgr frfFk;ksa dks Hksth tkus okys dks"kkxkj
ys[ks vkSj foojf.k;ksZa dh lai.w kZ lwph izR;sd dks"kkxkj esa j[kh tk,xhA dks"kkxkj
inkf/kdkjh }kjk izfs "kr fd, tkus okys ys[ksa dh lwph ifjf'k"V 4 esa nh xbZ gSA ys[ks vkSj
foojf.k;ka dks"kkxkj ys[kkdj.k fu;ekoyh] 1992 esa vUrfoZ"V funs'kkas rFkk egkys[kkdkj
}kjk tkjh fd, tkus okys vkns'kksa ,oa vuqn's kksa ds vuqlkj fy[ks tk,axAs

1- ys[kk egkfu;a=d] O;; foHkkx] Hkkjr ljdkj }kjk fuxZr dks"kkxkjksa ds fy, ys[kk fu;ekoyh 1992-

Page 6 of 88
26-
26- Hkqxrku lwph vkSj udn ys[kk ls lacfa /kr okmpjks]a pkykuksa vkSj vuqlfw p;ksa dks
vyx&vyx ekfld Ja`[kyk eas yxkrkj Øe ls la[;kafdr fd;k tk;sxk vkSj izfs "kr
¼fMLiSp½ fd, tkus rd rkyk can j[kk tk;sxkA Hkstus ls iwoZ dks"kkxkj inkf/kdkjh
fujh{k.k dj viuk lek/kku dj ysxk fd lHkh visf{kr okmpj layXu dj fn, x, gSAa
ekg ds nkSjku og le;&le; ij ns[k ysxk fd lHkh okmpj ekStnw gSa rFkk mfpr Øe
eas gSAa
vuqHkkx 3 & dks"kkxkj dk fujh{k.k
lekgrkZ }kjk
27-
27- lHkh lekgrkZvksa dks vius dks"kkxkj dk o"kZ esa de ls de ,d ckj O;ofLFkr fujh{k.k
vo'; djsA tgka rd laHko gks] lekgrkZvkas dks eghus ds igys ;k vafre fnu ;k
dks"kkxkj dh vlkekU; O;Lrrk ds fnu vius dks"kkxkjksa dk fujh{k.k djus ls cpuk
pkfg,A dks"kkxkjksa ds fujh{k.k gsrq iz'ukoyh ifjf'k"V 5 eas nh xbZ gSA
egkys[kkdkj }kjk
28-
28- egkys[kkdkj }kjk dks"kkxkjkas dk lkof/kd fujh{k.k ys[kkijh{kk fu;ekoyh ds vuqlkj
fd;k tkrk gS] ftldh ,d izfr lekgrkZ dks Hksth tkrh gSA
vuqHkkx 4 & ewY;oku oLrqvkas dh lqjf{kr vfHkj{kk
vfHkj{kk
jksdM+ eat"w kk vkSj ewY;oku oLrqvkas dks
dks dks"kkxkj eas tek djuk
29-
29- vU; foHkkxksa dh jksdM+ eat"w kk ¼dS'k ckWDl½ ;k ewY;oku oLrqvksa okys lhycan FkSys
lekgrkZ ds vkns'k ds v/khu dks"kkxkj esa lqjf{kr vfHkj{kk ¼lsQ dLVMh½ gsrq j[ks tk
ldsx a As foHkkx eas ewY;oku oLrqvkas ls lacfa /kr ,d jftLVj j[kk tk ldsxk vkSj o"kZ esa
,d ckj foHkkxh; vf/kdkjh jksdM+ eat"w kk vkSj lhycan FkSykas dh oLrqvkas dh tkap djsxk
vkSj jftLVj esa mudk lgh gksuk izekf.kr djus ds ckn u, lhy ds lkFk mls dks"kkxkj
inkf/kdkjh dh vfHkj{kk eas ykSVk nsxkA dks"kkxkj esa tek jksdM+ eat"w kkvksa vkSj lhycan
FkSyksa dh oLrqvkas ds fy, foHkkxh; vf/kdkjh tokcnsg gksxkA
30-
30- lqjf{kr vfHkj{kk gsrq dks"kkxkj esa fuEufyf[kr phtksa dks Lohdkj fd;k tk ldsxkA bu
oLrqvkas dk ewY; dks"kkxkj ds ys[ks eas fuf'pr gh ugha yk;k tk;sxkA
¼d½ izR;sd ekeys eas lekgrkZ ds iwoZ vuqeksnu ls vU; foHkkxksa dh jksdM+ eat"w kkvksa dh
MqfIydsV pkfHk;ksaokys lhycan fyQkQs(
¼[k½ lekgrkZ ds vkns'k ds v/khu vU; lhycan cDls rFkk ljdkjh lsod dh 'kkldh;
gSfl;r ls mlds gkFk esa vkus okys lksuk&pkanh] vkHkw"k.k ,oa vU; ewY;oku oLrqvksa ds
iSdVs (
¼x½ fdlh ljdkjh lsod ds ikl 'kkldh; drZO;ksa ds leqfpr fu"iknu gsrq izfrHkwfr ds
:i esa tek opui=ksa ¼izkfs eljh uksVs ~l½ ;k ca/ki=ksa ¼ckaM~l½ dks lqjf{kr vfHkj{kk ds fy,
dks"kkxkj esa Lohdkj fd;k tk ldsxk( vkSj
¼?k½ lehiLFk dks"kkxkj dh MqfIydsV pkfHk;k¡A
31-
31- lqjf{kr vfHkj{kk gsrq tek dh tkus okyh ewY;oku oLrqvkas dh izkfIr] vfHkj{kk rFkk
ifjnku ds ekeys esa dks"kkxkj inkf/kdkjh }kjk fuEufyf[kr fu;ekas dk vuqikyu fd;k
tk,xk %
¼d½ lqjf{kr vfHkj{kk ds fy, dsoy lhycan jksdM+ eat"w kkvksa vkSj ewY;oku oLrqvkas ls
;qDr iSdVs ksa dks Lohdkj fd;k tk,xkA muds lkFk mUgas Hkstus okys ljdkjh lsod dh

Page 7 of 88
vksj ls cSx ;k iSdVs esa ekStnw laifÙk dh lwph vkSj mlds okLrfod vFkok vuqekfur
ewY; ds fooj.k ls ;qDr ,d Kkiu layXu gksxkA
¼[k½ lhycan iSdVs ds lkFk ,d yscy uRFkh gksuk pkfg, ftl ij iSdVs ;k lhy ij
yxk, x, lhy dk uewuk vafdr gks ¼tks dks"kkxkj inkf/kdkjh vkSj tekdrkZ }kjk
vfHkizekf.kr gks½A
¼x½ lhy lgh gSa ;k ugha] ;g ns[kus ds fy, dks"kkxkj inkf/kdkjh eat"w kkvksa vFkok iSdVs ksa
dh lko/kkuh ds lkFk tkap djsxkA og vius lek/kku Hkh djsxk fd iSdVs ;k cSx ij
yxk lhy mlds lkFk uRFkh yscy ij yxs lhy ds uewus ls iwjh rjg esy [kkrk gSA
¼?k½ mlds ckn dks"kkxkj inkf/kdkjh fc-dks-la- Qkje 3 esa eqfnzr iDds ftYn can jftLVj
esa eat"w kk ;k iSdVs vFkok cSx dh izkfIr ntZ djsxkA e'khu ls la[;kafdr i`"Bksa okys bl
jftLVj dks dks"kkxkj esa j[kk tk;sxkA
¼³½ jftLVj dh izfof"V ds vuqlkj eat"w kk ;k iSdVs dks vkcafVr la[;k ml ij ntZ
fd;k tk,xk vkSj mldh jlhn nh tk,xhA izkfIr j'khn ij gLrk{kj djus ds ckn
dks"kkxkj inkf/kdkjh iSdVs @cSx izLrqr djus okys vf/kdkjh dks gLrkarfjr djsxk vkSj
ml vf/kdkjh }kjk izLrqr oLrqi=d ¼eseksjM sa e vkWQ daVVsa ~l½ dks LohÑr jlhn ds
izfri.kZ ¼dkmaVjQkby½ ds lkFk uRFkh djsxkA eat"w kkvksa vFkok iSdVs @cSx dks udn dh
gh rjg nqgjs rkys yxkdj j[kk tk,xk vkSj ftl ljdkjh lsod ds vkns'k ij mls
izkIr fd;k x;k Fkk] mlds fyf[kr vkns'k ds fcuk mls okil ugha fd;k tk,xkA izR;sd
eat"w kk ;k ewY;oku oLrqvkas dh lqjf{kr vfHkj{kk ls okilh ds iwoZ dks"kkxkj inkf/kdkjh
vius }kjk tkjh dh xbZ ewy jlhn dks ykSVkus ds fy, tksj nsxkA
¼N½ dks"kkxkj inkf/kdkjh le;&le; ij] ftldh vof/k fdlh Hkh n'kk esa Ng eghus ls
de ugha gksxh] lhycan iSdVs ksa dh ekStnw xh dk lR;kiu djsxk vkSj viuk lek/kku dj
ysxk fd lhy vfody gSAa tc dHkh dks"kkxkj ds izHkkj eas dksbZ ifjorZu gksxk] rc Hkh
og mldh ekStnw xh dk lR;kiu djsxkA ckn okyh fLFkfr es]a tkus okyk dks"kkxkj
inkf/kdkjh vkus okys dks"kkxkj inkf/kdkjh dks lhycan iSdVs ksa dk O;fDrxr :i ls izHkkj
gLrkarfjr djsxk vkSj [kaM ¼?k½ eas mfYyf[kr bl fo"k;d jftLVj ij gLrk{kj djsx a As

Page 8 of 88
vè;k; 3
ljdkjh [kkrs eas /ku dh izkfIr
vuqHkkx 1 % lkekU; fu;e
32-
32- vlE;d foyac fd, fcuk cSd a dks fuEufyf[kr Hkqxrku iw.kZr% fd;k tk;sxk vkSj mUgas
ljdkjh [kkrs eas 'kkfey dj fy;k tk,xk %
¼i½ jkT; ds jktLo eís izkIr vFkok fn;k x;k leLr /ku(
¼ii½ ljdkj }kjk mxkgs x, _.k(
¼iii½ _.kksa ds izfrlank; eas ljdkj }kjk izkIr leLr /ku( vkSj
¼iv½ ljdkj dh vfHkj{kk eas tek djus ds fy, izkIr leLr /kuA
iwoksZDr :i eas izkIr /ku dk foHkkxh; [kpZ pykus ds fy, fofu;ksx ¼,izkfs iz,'ku½ ugha
fd;k tk,xk vFkok vU;Fkk ljdkjh [kkrs ds ckgj ugha j[kk tk,xkA
33-
33- iwoksZDr fu;e 32 esa vUrfoZ"V] fdlh ckr ds gksrs gq,s Hkh foHkkxh; [kpZ ds fy, foHkkxh;
izkfIr;ksa dk izR;{k fofu;ksx fuEufyf[kr ekeykas eas izkf/kd`r gS %
¼d½ lEeu rkfey djkus ls lacfa /kr O;; ds fy,] xokg dh vkgkj jkf'k ¼MkbV euh½ ds
fy, rFkk nhokuh] jktLo ,oa QkStnkjh eqdneksa ds leku iz;kstuksa ds fy,(
¼[k½ 1881 ds vf/kfu;e xxvi ds v/khu uksVjh ifCyd ds :i eas fu;qDr ljdkjh
lsodksa }kjk vius dk;Z fuokZg ds nkSjku izkIr Qhl esa ls fof/kd [kpksZa dks vnk djus ds
fy,(
¼x½ yksd fuekZ.k ¼ifCyd oDlZ½ foHkkx }kjk foHkkxh; fofu;eksa ¼jsxy q 's kal½ ds vuqlkj
pkyw dk;ksZa ij [kpZ djus ds fy, rFkk tek jkf'k;ksa ,oa jktLoksa dks ykSVkus ds fy,
iz;qDr udn izkfIr;ksa ds ekeys es(a
¼?k½ fdlh canh ds ikl dkjkxkj esa HkrhZ ds le; udn ik, tkus] vkSj foHkkxh;
fofu;eksa ds v/khu dkjk v/kh{kdksa }kjk vU; cafn;ksa ds dkjkxkj ls NwVus ij ,slh gh
cdk;k jkf'k;ksa ds Hkqxrku gsrq iz;qDr gksus ds ekeys eas( rFkk
¼p½ ou foHkkx }kjk udn izkIr djus rFkk rkRdkfyd LFkkuh; O;; dks iwjk djus ds
fy, mi;ksx djus ds ekeys eaAs
34-
34- foÙk foHkkx dh fo'ks"k LohÑfr ds flok;s] dksbZ fudklh inkf/kdkjh bl fu;ekoyh ds
vè;k; 4 ds mica/kksa ds v/khu ljdkjh [kkrs ls fudkyh xbZ jkf'k;ksa dks cSd a [kkrk esa
tek ugha djsxk(
ijarq jkT;iky dh vuqefr ls mudk futh ;k lSU; lfpo jkT;iky ds O;fDrxr
fu;a=.k okyh fuf/k;ksa dks tek djus ds fy, fdlh cSd a eas [kkrk [kksy ldsxkA
fVIi.kh % ljdkjh lsodksa ds osru] HkÙks] fpfdRlh; izfriwfrZ;ka] _.k vkfn tSls O;fDrxr
nkoksa dk Hkqxrku ;Fkk fofgr rjhdksa ls fd;k tkuk pkfg,A
ljdkjh cdk;ksa ds Hkqxrku esa fn;s x;s psd
35-
35- ¼d½ ljdkjh cdk;ksa ds Hkqxrku ;k ljdkj ds lkFk vU; ysunsuksa ds fuiVku esa LFkkuh;
cSd
a ksa esa psd ;k Mªk¶V Lohdkj fd, tk ldsx a ]s c'krsZ fd psd dkVus okys }kjk psd
ØkWl dj fn;k x;k gksA fdarq tc rd psd lek'kksf/kr ugha fd;k tkrk gks] rc rd
ljdkj ;g Lohdkj ugha dj ldrh fd Hkqxrku izkIr dj fy;k x;k gS vkSj ifj.kker%

Page 9 of 88
 ,slk psd fn;s tkus ds le; vafre jlhn ugha nh tk,xhA ml le; izFker% ml
okLrfod psd ds fy, ,d jlhn nh tk ldsxh] ysfdu ;fn Hkqxrku nsus okyk dksbZ
O;fDr vkSipkfjd Hkqxrku jlhn pkgrk gks] rks psd ds lek'kksf/kr gksus ds ckn vafre
jlhn mlds irs ij Hkst nh tk,xhA cSd a dk laxzg.k 'kqYd ¼dysD'ku pktZ½] ;fn dksbZ
gks] cSd
a }kjk ;k mlds vuqn's k ij psd izLrqr djus okys i{k ¼ikVhZ½ ls olwy fd;k
tk,xkA
¼[k½ Hkkjrh; fjtoZ cSd as vkSj Hkkjrh; LVsV cSd a dks ;g vf/kdkj lqfj{kr gS fd ftu
psdksa dk laxzg.k] mudh jk; es]a vkSfpR;iw.kZ rjhds ls ugha fd, tk ldrs vkSj ftUgas os
vius ?kVdksa dh vksj ls Lohdkj ugha djsx a ]s mUgsa Lohdkj djus ls os euk dj ldrs gSAa
¼x½ izLrqr fd;s tkus ds ckn ,sls fdlh psd dks cSd a }kjk vLohÑr dj fn;s tkus dh
fLFkfr eas udn tek djus dh ekax djrs gq, izLrqrdrkZ dks bl rF; dh tkudkjh
rRdky nh tk,xh( ysfdu ljdkj psd dh vLohÑr gks tkus dh lwpuk nsus esa foyac
gksus ds ifj.kkeLo:i gksus okyh fdlh laHkkfor {kfr ;k uqdlku dk dksbZ nkf;Ro
ljdkj Lohdkj ugha dj ldrhA
¼?k½ psd ds vLohÑr gks tkus ij mlds lkFk okys pkyku dks cSd a }kjk u"V dj fn;k
tk,xk vkSj dsoy vLohÑr psd gh izLrqrdrkZ dks okil fd;k tk,xkA psd dh izkfIr
dh izkjafHkd ikorh ¼,dukWyt s esVa ½ ;k isij Vksdu mlls okil ys fy;k tk,xkA
¼³½ tc fdlh fu;r frfFk rd pqdk, tkus okys ljdkjh cdk;ksa dk Hkqxrku psd }kjk
fd;k tkrk gks] rc bl izdkj Hkqxrku djus okys O;fDr dks ;g lqfuf'pr djuk gksxk
fd psd Hkqxrku gsrq fu;r frfFk ds de ls de ,d dk;Zfnol igys rd dks"kkxkj eas
vo'; igqp a tk;A ljdkjh cdk;ksa ds Hkqxrku ds vafre fnu izkIr psd ftl inkf/kdkjh
ds ikl tek fd;k tkrk gS] mlds foosdk/khu vLohdkj djus ;ksX; gksx a s vkSj mlds
ckn izkIr gksus okys psd Lohdkj ugha fd;s tk ldax s sA
36-
36- psd ;k Mªk¶V izLrqr fd, tkus ij Lohdkj dj fy;k tkrk gS] ,slh fLFkfr esa Hkqxrku
fd;k x;k rHkh le>k tk,xk %
i. ;fn psd cSd a dks ;k ljdkj ds fufeÙk jkf'k Lohdkj djus ds fy, izkf/kÑr
ljdkjh lsod dks lkSia fn;k tkrk gks] rks og ftl fnu lkSia k x;k gks mlh fnu(
ii. ;fn Mkd }kjk Hkqxrku fd;s tkus ds vuqn's k ds vuq'kj.k esa mls Mkd }kjk Hkstk
tkrk gks] rks Mkd }kjk ftl frfFk dks og fyQkQk Hkstk x;k gks] ftlesa og gks(
iii. ijarq ;fn dksbZ psd fdlh [kkl frfFk ds igys Hkqxrs; u gksus ds fy, fpfUgr gks]
rks og ftl frfFk dks Hkqxrs; gksxk] mlds igys Hkqxrku fd;k x;k ugha ekuk
tk,xk(
iv. Mkd eqnzkns'k ¼iksLVy euh vkWMZj½ vFkok Mkd }kjk eqnzk iz"s k.k ¼iksLVy jsfeVssal
vkWQ euh½ ;k fdlh vU; ekU; rjhds ls ljdkj dks fd, x, Hkqxrku ds ekeys
esa iwoksZDr fu;e 36 ¼ii½ ds mica/k ;Fkko';d la'kks/ku ds lkFk ykxw gksx a As
37-
37- foHkkxksa }kjk foÙk foHkkx ds ijke'kZ ls laca fa /kr foHkkxh; fofu;eksa esa psdks]a cSd a ds
Hkqxrku vkns'k vkSj cSd a ksa ds ØsfMV pkykukas dh Lohdk;Zrk ds fy, fo'ks"k fu;e Hkh
fofgr fd, tk ldsx a As

Page 10 of 88
 izkfIr jlhn dh nwljh izfr vFkok izfr;ka tkjh djuk
38-
38- ewy izfr;ka [kks tkus ds vk/kkj ij dks"kkxkj inkf/kdkjh ;k fdlh vU; ljdkjh vf/kdkjh
¼xouZeVsa vkWfQf'k;y½ }kjk izkIr /ku ds fy, tkjh jlhn dh nwljh izfr vFkok izfr;ka
tkjh ugha dh tk,axhA
fdUrq vko';d gksus ij] ,d izek.ki= fn;k tk ldsxk fd veqd O;fDr ls fdlh fo'ks"k
fnu dks veqd en esa veqd jkf'k izkIr dh xbZ FkhA ,slk izek.ki= tekdrkZ }kjk ewy
pkyku ds xqe gksus dk mYys[k djrs gq, vkSj viuk iwjk irk rFkk tek dk fooj.k nsrs
gq, vkosnu djus ij tkjh fd;k tk,xkA
vuqHkkx 2 & ljdkjh [kkrs eas jkf'k Hkqxrku dh izfØ;k
jkf'k dk Hkqxrku
39-
39- ljdkjh [kkrs eas udn] psd }kjk] cSd a ds Hkqxrku vkns'k }kjk ;k cSd a ØsfMV pkyku
}kjk Hkqxrku fd;k tk ldsxkA
40-
40- tc dHkh iwoksZDr fu;e 33 ds mica/kksa ds v/khu] jkT; ds jktLoksa ds lac/a k eas izkIr jkf'k
dks cSda eas Hkqxrku djus ds cnys foHkkxh; O;; gsrq mi;ksx esa yk;k tkrk gks] rc gksus
okyh leLr izkfIr;ksa ,oa blls fd;s x;s Hkqxrkuksa dks ljdkjh [kkrs esa ntZ fd;k
tk,xkA ;fn izkfIr;ka fd, x, O;; ls vf/kd gks]a rks vf/k'ks"k ¼ljIyl½ jkf'k dks
pkyku ds tfj, cSd a esa tek dj fn;k tk,xkA
41-
41- ljdkjh [kkrs eas varj.k tek ¼VªkalQj ØsfMV½ gsrq cSd a eas psd tek djus okys ljdkjh
lsod dks psd dh ihB ij ^¼ys[kk 'kh"kZ es½a varj.k tek }kjk Hkqxrku izkIr fd;k*
i`"Bkafdr ¼,uMkslZ½ djuk gksxk vkSj jkf'k dk varj.k tek yxs rhu izfr;ksa okys pkyku
ds lkFk fd;k tk,xkA ;fn la;ksx o'k psd dk udn Hkqxrku gks tkrk gks] rks ;g
lko/kkuh u cjrus okyk ljdkjh lsod gh eq[;r% bl {kfr ds fy, tokcnsg Bgjk;k
tk,xkA
pkyku Kkiu
42-
42- cSd
a eas jkf'k dk Hkqxrku djus okyk dksbZ O;fDr bls fc-dks-la- Qkje 4 esa pkyku izLrqr
djsxk vkSj mlesa Hkqxrku dh izÑfr] fdl O;fDr ;k ljdkjh lsod ds [kkrs eas ;g
fd;k x;k gS vkSj leqfpr ys[kk oxhZdj.k dks Li"V :i ls n'kkZ;x s kA vyx&vyx
ys[kk 'kh"kksZa esa tek gksus okyh jkf'k;ksa ds fy, vyx&vyx pkykukas dk mi;ksx fd;k
tk,xkA
43-
43- pkykukas dks lkekU;r% rhu izfr;ksa eas izLrqr fd;k tk,xkA mu fLFkfr;ksa dks NksMd + j
tgka ljdkj }kjk pkyku izi=kas dh vkiwfrZ ds fy, dksbZ vU; O;oLFkk izkf/kÑr dh
x;h gks] eqfnzr pkyku izi=ksa dh] tks f}Hkkf"kd Hkh gks ldrs gS]a fu%'kqYd vkiwfrZ dks"kkxkj
inkf/kdkjh }kjk dh tk,xhA
ljdkjh [kkrs esa Hkqxrku ds fy, dks"kkxkj esa izfØ;k
44-
44- dks"kkxkj es]a tk¡p ds ckn] izLrqr pkykukas ds fooj.k dh izfof"V tkjh pkyku jftLVj
¼jftLVj vkWQ pkykUl bLlwM½ eas dh tkrh gSA ;fn pkyku lHkh rjg ls lgh gks] rks
dks"kkxkj inkf/kdkjh cSd a dks jkf'k izkIr djus rFkk jlhn LohÑr djus ds vkns'k ds
lkFk mls eq[kkafdr ¼,uQsl½ djsxkA

Page 11 of 88
 IkjUrq] tc xSj&ljdkjh O;fDr }kjk jkf'k mlh LFkku ij fLFkr cSd a eas Hkqxrku dh tkrh
gks tgka lacfa /kr foHkkxh; inkf/kdkjh gks] rks dks"kkxkj esa izLrqr gksus ds iwoZ pkyku
lacfa /kr foHkkxh; inkf/kdkjh }kjk gLrk{kfjr fd;k tk ldsxkA
45-
45- ¼d½ fuEufyf[kr foHkkx vius foHkkxksa ls lacfa /kr tkjh pkykuksa dh jftLVj j[ksax%s
¼i½ jktLo] ¼ii½ [kkl egky] ¼iii½ okf.kT; dj] ¼iv½ ifjogu] ¼v½ LVkai] ¼vi½ fuca/ku]
¼vii½ jkT; mRikn] ¼viii½ nhokuh ,oa QkStnkjh vnkyrsAa
ijUrq] jkti= esa vf/klwpuk ds tfj, foÙk foHkkx ,slh izfØ;k dk foLrkj vU; foHkkxksa
ds fy, Hkh dj ldsxkA
¼[k½ ;g lqfuf'pr djuk ,sls foHkkxksa ds dk;kZy; iz/kku ¼gsM vkWQ vkWfQl½ dk drZO;
gksxk fd ljdkjh jktLo dk dksbZ gkfu u gksA vxj pkyku lHkh rjg ls lgh gks] rks
foHkkxh; inkf/kdkjh cSd a dks jkf'k izkIr djus rFkk jlhn LohÑr djus ds fygkt ls
,d vkns'k ds lkFk mls eq[kkafdr djsxkA tkjh pkykuksa ds jftLVj lfgr izkfIr
vfHkys[kksa dh vkof/kd ys[kk&ijh{kk egkys[kkdkj ds lkFk&lkFk foÙk ¼vad{s k.k½ foHkkx
}kjk Hkh dh tkuh pkfg,A
46-
46- 1]00]000 #- ;k vf/kd jkf'k ds pkykukas dk eq[kkadu dks"kkxkj inkf/kdkjh }kjk gh fd;k
tkuk pkfg,] fdUrq 1]00]000 #- ls de jkf'k ds pkykuksa dk eq[kkadu dks"kkxkj
ys[kkiky }kjk Hkh fd;k tk ldsxkA ftu ekeyksa eas pkykuksa dk eq[kkdu lac) foHkkx
}kjk fd;k tkrk gks] mueas mi;qZDr izfØ;k Øe'k% foHkkxh; ys[kkiky vkSj foHkkxh;
inkf/kdkjh ij ykxw gksxhA
47-
47- ewy pkyku ,oa mldh leLr izfr;ksa ij jkf'k dk mYys[k vadksa vkSj 'kCnksa esa dh
tk;sxhA cSd a eas jkf'k izkIr djus ds fy, izkf/kÑr O;fDr ewy pkyku ij lhy yxk,xk
vkSj viuk iwjk gLrk{kj djsxkA fdUrq pkyku dh vU; izfr;ksa ij viuk vkn~;k{kj
djsxkA
48-
48- cSd
a dh ikorh ewy pkyku ij ;k mldh ,slh vU; izfr ij nh tk,xh ftls bl
iz;kstu ds fy, fo'ks"k :i ls fpfUgr fd;k x;k gks] vU; nks izfr;ka cSd a ds nSfud ys[ks
ds lkFk dks"kkxkj dks Hkstus ds fy, cSd a }kjk j[k yh tk,axhA mldh nwljh izfr
dks"kkxkj }kjk lac) foHkkxh; inkf/kdkjh dks vxzlkfjr dj nh tk,xh vkSj rhljh izfr
ekfld ys[kksa ds lkFk egkys[kkdkj dks Hkstus ¼QkoZMZ Vªkalfe'ku½ ds fy, j[k yh
tk,xhA
49-
49- bZ&pkyku % foÙk foHkkx jkti= esa vf/klwpuk ds }kjk bZ&pkyku gsrq iz;ksx esa yk;h
tkus okyh izfØ;k rFkk Qkje dk fu/kkZj.k dj ldsxk vkSj ,slh ifjikVh dks izksRlkfgr
djus ds fy, vko';d vU; iwjd fgnk;rsa Hkh tkjh dj ldsxkA
vuqHkkx 3 & [kkl&[kkl
[kkl&[kkl foHkkxksa ds fy, fo'ks"k fu;e
yksd fuekZ.k foHkkx
50-
50- yksd fuekZ.k foHkkx }kjk izkIr jkf'k;kas dks dks"kkxkj inkf/kdkjh ds tfj, yksd fuekZ.k
foiz"s k.kksa ds :i eas ;Fkk'kh?kz tek djus ds fy, fudVre cSd a esa tek fd;k tk,xkA
51-
51- fo|qr O;oLFkk] tykiwfrZ vkSj vU; fo'ks"k lsokvkas ds fdjk, lfgr yksd fuekZ.k Hkou dh
iqLrksa esa p<+s gq, lkoZtfud Hkouksa ds fdjk, en esa ljdkjh lsodksa ds osru foi=ksa ls
dVkSrh djds dh xbZ olwyh ¼fjdojh½ dks yksd fuekZ.k foHkkx dh izkfIr;ksa ds :i eas
tek djk fn;k tk;sA

Page 12 of 88
52-
52- yksd fuekZ.k ds foiz"s k.k fc-dks-la- Qkje 5 esa fd, tk,axs rFkk muds lkFk udn@psd
yxk;s tk,axs vkSj pkykukas dh cSd a }kjk les;d izkfIr jlhn nh tk;sxhA ;g fu;e
yksd fuekZ.k foHkkx }kjk fd;s tkus okys dk;kZsa dh ykxr dks iwjk djus ds fy, yksd
fuekZ.k }kjk dgs tkus ij uxjikfydkvkas ;k vU; LFkkuh;@lkoZtfud fudk;ksa }kjk
Hkqxrku dh tkus okyh jkf'k;ksa ij Hkh ykxw gksxkA bl ekeys esa ftl dk;Z izeM a y ds
uke ls jkf'k ØsfMV dh tkuh gks] vkSj dk;Z ftlls lacfa /kr gks mldk uke lkFk yxs
pkyku ij Li"Vr% mfYyf[kr gksA
fVIi.kh % gj dk;Z izeM a y ds fy, vyx&vyx pkyku gksuk pkfg,A
53-
53- dks"kkxkj inkf/kdkjh lac) izeM a yh; inkf/kdkjh ¼fMfotuy vkWfQlj½@ vfHk;ark dks fc-
dks-la- Qkje 6 eas lesfdr ¼dUlksfyMsVM s ½ dks"kkxkj jlhn nsxk ftleas izeM a yh;
inkf/kdkjh@vfHk;ark ds lR;kiu gsrq ml ekg ds nkSjku dks"kkxkj eas ml izeM a y ds
fglkc eas gq, Hkqxrku ls lacfa /kr leLr lwpuk,a lE;d :i ls Hkjh xbZ gksx sa hA
ou foHkkx
54-
54- ou foHkkx ds inkf/kdkfj;ksa }kjk izkIr jkf'k;kas dks dks"kkxkj inkf/kdkjh ds ek/;e ls ou
fo"k;d foiz"s k.kksa ds :i eas ;Fkk'kh/kz tek djus ds fy, lE;d <ax ls Hkjs fc-dks-la-
Qkje 5 ds lkFk fudVre cSd a dks Hkst fn;k tk,xkA
55-
55- Lkafonkdkjksa vFkok oU; mRiknksa ds Øsrkvkas }kjk tek fd;s x;s vxz/ku dks ^jktLo tek*
¼jsoUs ;w fMiksftV½ 'kh"kZ ds rgr tek fd;k tkuk pkfg, u fd ^ou fo"k;d Hkqxrku*
¼QkWjsLV jsfeVsalts ½ 'kh"kZ ds rgrA bu tek jkf'k;ksa dh okilh dk fofu;eu uhps fn,
x, izklafxd vè;k; eas jktLo tek gsrq fofgr fu;eksa }kjk fd;k tk,xkA
56-
56- vxj dksbZ ou inkf/kdkjh iwoksZDr fu;e 33 ds mica/kksa ds v/khu pkyw O;; gsrq udn
izkfIr;ksa dk mi;ksx djrk gks] rks eghus ds lekiu ds igys gh mls dks"kkxkj
inkf/kdkjh dks bl izdkj mi;ksx dh xbZ jkf'k;ksa ds fy, vius uke ls ,d psd Hkst
nsuk gksxk ftl ij ^varj.k tek }kjk ou foHkkx ds fy, Hkqxrku izkIr fd;k* i`"Bkafdr
gksuk pkfg,A psd }kjk izfs "kr jkf'k;kas dks pkykuksa ;k iz"s k.k izi=ksa ¼jsfeVSal uksV~l½ ij
vyx ls fn[kk;k tkuk pkfg,A
57-
57- dks"kkxkj ds lkFk ysunsu dj jgs ou inkf/kdkfj;ksa esa ls izR;sd dks dks"kkxj inkf/kdkjh
}kjk eghus ds nkSjku izkIr rFkk ØsfMV fd, x, ou fo"k;d iz"s k.kksa ds fy, vkxkeh ekg
dh igyh frfFk dks fc-dks-la- Qkje 7 eas ,d lesfdr jlhn Hksth tk,xhA

Page 13 of 88
vè;k; 4
ljdkjh [kkrs ls jkf'k dh fudklh
vuqHkkx 1 & lkekU; fl)akr
58-
58- tc rd foÙk foHkkx fdlh ekeys esa vU;Fkk funs'k u ns] dks"kkxkj inkf/kdkjh dh
fyf[kr vuqefr ds fcuk ljdkjh [kkrs ls jkf'k;ksa dh fudklh ugha dh tk ldsxhA bl
fu;ekoyh ds laxr fdlh iz;kstu ds fy, fudklh dh vuqefr egkys[kkdkj }kjk Hkh nh
tk ldsxhA
59-
59- bl vuqHkkx esa blds ckn ;Fkkmicaf/kr ds v/;/khu] dksbZ dks"kkxkj inkf/kdkjh
fuEufyf[kr eas ls lHkh iz;kstukas ;k buesa ls fdlh ds fy, cSd a ls fudklh dh vuqefr
ns ldsxk %
¼i½ fudklh inkf/kdkjh dks ljdkj ls ns; jkf'k dk Hkqxrku djus ds fy,(
¼ii½ fuEufyf[kr }kjk vfr fudV Hkfo"; esa ljdkj ds le{k izLrqr fd, tkus okys
nkoksa dks pqdkus ds fy, fudklh inkf/kdkjh dks fuf/k miyC/k djkus ds fy;s(
¼d½ vU; ljdkjh lsod(
¼[k½ futh i{kdkj ¼ikVhZt½A
¼iii½ ,sls gh nkoksa ds Hkqxrku ds fy, fudklh inkf/kdkjh dks fdlh vU; ljdkjh
lsod dks fuf/k dh vkiwfrZ djus esa leFkZ cukus ds fy,A
¼iv½ fdlh futh i{kdkj dks ljdkj ls ns; jkf'k dks cSd a ls Hkqxrku djus ds fy,(
¼v½ ljdkjh [kkrs eas iM+h jkf'k ds fuos'k ds iz;kstukFkZ djus ds fy, l'kDr
inkf/kdkjh ;k izkf/kdkj ds ekeys esAa
60-
60- uhps mfYyf[kr fu;e 69 esa ;Fkkmicaf/kr ds flok;] dksbZ dks"kkxkj inkf/kdkjh fdlh
iz;kstu ls fudklh dh vuqefr rc rd ugha nsxk tc rd fd ,sls O;fDr }kjk] tks bl
fu;ekoyh ;k foÙk foHkkx }kjk rr~le; izo`r vkns'kksa ds ;Fkkfofgr tkap ds
v/;/khu ,oa fofgr Qkje esa fudklh dk nkok izLrqr ugha fd;k tkrkA bl izdkj
fofgr izfØ;k eas vU; ckrkas ds lkFk&lkFk fuEufyf[kr dks lqfuf'pr djus ds mica/k Hkh
gksx
a s%
¼i½ ljdkj ds fo#) dksbZ nkok j[kus okyk O;fDr dks"kkxkj eas lE;d :Ik ls izkIr
jlhn vkSj LVkai ls ;qDr foi= izLrqr djsxk(
¼ii½ tc rd fd fo'ks"k rkSj ij vU;Fkk micaf/kr u gks] ,slk fdlh nkoksa dk Hkqxrku
rc rd ugha fd;k tk,xk tc rd fd nkok dks"kkxkj inkf/kdkjh ds ikl
izLrqr u fd;k tk; vkSj dks"kkxkj inkf/kdkjh }kjk Hkqxrku dk funs'k u fn;k
tk;(
¼iii½ dks"kkxkj inkf/kdkjh }kjk cSd a ls Hkqxrku gsrq eq[kkafdr lkjs foi=kas ,oa okmpjksa
esa og iw.kZ ys[kk 'kh"kZ mi nf'kZr gksxk ftlls Hkqxrku MsfcV fd;k tkuk gks rFkk
ljdkjh lsodksa ;k foHkkxksa ds chp Hkqxrku dh jkf'k dk vkcaVu ¼,yksd's ku½
fdl izdkj fd;k tkuk gS(
¼iv½ dks"kkxkj dks izfs "kr ,sls lkjs nkos fudklh ,oa O;;u inkf/kdkjh ds ek/;e ls
vFkok vfHkO;Dr izR;k;kstu ¼,Dlizsl Msfyxs'ku½ ds vk/kj ij ;k bl fufeÙk
fo'ks"k rkSj ij tkjh fofufnZ"V ljdkjh vkns'k ds vk/kkj ij nkok izfrgLrk{kfjr

Page 14 of 88
 ¼dkmaVjlkbu½ djus gsrq fofufnZ"Vr% izkf/kd`r ljdkjh inkf/kdkjh ds ek/;e ls
izLrqr fd;s tk,xaAs
61-
61- dks"kkxkj inkf/kdkjh dk izkf/kdkj bl fu;ekoyh }kjk vFkok blds v/khu izkf/kd`r
Hkqxrku djus rd gh lhfer gSA ;fn dks"kkxj esa fdlh ,sls Hkqxrku ds fy, fdlh izdkj
dh ekax izLrqr dh tkrh gS tks bl fu;ekoyh ds }kjk ;k mlds v/khu izkf/kÑr u gks]
;k egkys[kkdkj ls izkIr fdlh fo'ks"k vkns'k ds varxZr ugha vkrk gks] rks izkf/kdkj ds
vHkko esa dks"kkxkj inkf/kdkjh Hkqxrku ls budkj dj nsxkA tc rd fd mls foÙk
foHkkx ds ek/;e ls ,slk Hkqxrku djus dk dksbZ vfHkO;Dr vkns'k u gks] rc rd mls
Hkqxrku dh LohÑfr nsus okys ljdkjh vkns'k ds v/khu mls dkjZokbZ djus dk dksbZ
izkf/kdkj ugha gSA
62-
62- fo|eku vLFkk;h LFkkiuk ¼,LVSfCyleaVs ½ ds jktif=r ¼xtVsM½ vkSj vjktif=r
deZpkfj;ksa ds foi=ksa dks Lohd`fr vof/k ds ckn ek= Ng ekg dh vLFkk;h vof/k rd
gh dks"kkxkj inkf/kdkjh }kjk Lohdkj fd, tk,axs c'krsZ fd foi=ksa ds lkFk fudklh
inkf/kdkjh }kjk bl vk'k; dk lE;d :Ik ls gLrk{kfjr izek.ki= layXu gks fd %
d- foi= ds ftl vLFkk;h LFkkiuk in ds osru ,oa HkÙkk dh fudklh dh tk jgh
gS] og ¼LohÑfr vkfn dh la[;k vkSj frfFk vkfn dk mYys[k fd;k tkuk pkfg,½
ds rgr ¼frfFk½ rd LohÑr Fkk(
[k- vof/k ds foLrkj dh LohÑfr ds fy, vkosnu fd;k tk pqdk gS vkSj nkok
vU;Fkk lgh gSA
63-
63- dks"kkxkj inkf/kdkjh ftl nkos dks fookfnr le>sxk] mls Lohdkj ugha djsxkA og mls
;FkkfLFkfr] foÙk foHkkx ;k egkys[kkdkj ds ikl Hkst nsxkA
64-
64- tc rd ljdkj lkekU; vFkok fo'ks"k vkns'k }kjk vU;Fkk funs'k u ns] rc rd dksbZ Hkh
Hkqxrku mlh ftys esa fd;k tk,xk tgka nkok curk gksA
Li"Vhdj.k % fdlh ljdkjh lsod dk NqVV~ h dk osru dsoy mlh ftys ls fn;k tk
ldsxk tgka mlds dke ij jgus ij osru dh fudklh gksrhA
ijarq ;g vkSj dh Hkkjr eas HkqXkrs; is'a ku dk Hkqxrku jkT; ds fdlh Hkh ftyk eas fd;k
tk ldsxkA
65-
65- jktif=r ljdkjh lsod dk osru] NqVV~ h osru vFkok HkÙkk nsus ds fy, fudklh dh rc
rd vuqefr ugha nh tk,xh tc rd fd foÙk foHkkx ;k bldk vfHkfgr ,tsUlh us
fudklh ,oa O;;u inkf/kdkjh dks ml nj dh lwpuk ugha ns nh gks ftl ij Hkqxrku
fd;k tk,xkA
66-
66- ljdkjh lsok esa fdlh uofu;qDr O;fDr ls fHkUu fdlh ljdkjh lsod dks osru vFkok
HkÙkksa dh fdlh Hkqxrku J`[a kyk ds izFke nkos ij fdlh fudklh dh vuqefr rc rd ugha
nh tk;sxh rc rd dh nkok foÙk foHkkx }kjk ;Fkk fofgr Qkje esa vafre osru
izek.ki= }kjk lefFkZr ugha gksA
67-
67- egkys[kkdkj dk ;g lek/kku djus dh tokcnsgh dks"kkxkj inkf/kdkjh ij gksxh fd
ftl nkos ds fy, dks"kkxkj inkf/kdkjh us fudklh dh vuqefr nh gS] og oS/k gS vkSj
izkIrdrkZ us fudklh dh x;h jkf'k oLrqr% izkIr dj yh gSA
68-
68- dks"kkxkj inkf/kdkjh vius }kjk fd, tkus okys gj Hkqxrku dh izÑfr ds ckjs esa i;kZIr
lwpuk izkIr dj ysxk vkSj ml lwpuk dks vkSipkfjd :i ls izLrqr u djus okys nkos

Page 15 of 88
 dks rc rd Lohdkj ugha djsxk tc rd fd mlds fof/klEer dkj.k u gks] ftUgsa og
ml vko';drk dks NksM+ nsus ¼vksfeV½ ds fy, fyf[kr :i esa ntZ djsxkA
69-
69- vkikfrd ifjfLFkfr;ksa esa ck<+] rwQku] Hkwdia ] egkekjh tSlh izkÑfrd vkinkvkas vFkok
naxk ,oa v'kkafr }kjk gksus okyh tu&/ku dh gkfu jksdus ds fy, bl fu;ekoyh ds
mica/kksa dk vuqikyu fd;s fcuk lekgrkZ fyf[kr vkns'k }kjk izkf/kd`r dj fdlh
dks"kkxkj inkf/kdkjh dks is'a ku Hkqxrku ls fHkUu Hkqxrku djus dh vis{kk dj ldsxk]
c'krZs fd bl fu;e ds v/khu lekgrkZ }kjk vius lai.w kZ ftys dh ckcr ,d foÙkh; o"kZ
ds nkSjku fudklh dh jkf'k ,d djksM+ #- ds v/;/khu gksA ,sls ekeys esa lekgrkZ vius
vkns'k dh ,d izfr vkSj ,slk djus dh ifjfLFkfr;ksa dk fooj.k foÙk foHkkx dks rRdky
vxzlkfjr dj nsxk( vkSj dks"kkxkj inkf/kdkjh Hkqxrku dh fjiksVZ rRdky egkys[kkdkj
dks djsxkA ;g lqfuf'pr djus ds fy, fd fdlh Hkh fLFkfr esa iwoksZDr ,d djksM+ #-
dh okafNr lhek dk vfrØe.k ugha gqvk gS] izR;sd foi= ds mij fuEufyf[kr izek.ki=
ntZ fd;k tk,xk vkSj ml ij lekgrkZ }kjk gLrk{kj fd;k tk,xk & ^^izekf.kr fd;k
tkrk gS fd fcgkj dks"kkxkj lafgrk ds fu;e 69 ds varxZr bl foÙkh; o"kZ esa iwjs ftys
ds fy, vknsf'kr ,oa vkgfjr dqy jkf'k] ftlesa bl foi= lesr dh jkf'k Hkh 'kkfey gS]
,d djksM+ #- ls vf/kd ugha gS**A
70-
70- psd vkgj.k vFkok dks"kkxkj esa Hkqxrs; foi=ksa ij gLrk{kj ;k izfrgLrk{kj djus ds fy,
izkf/kÑr izR;sd ljdkjh lsod vius gLrk{kj dk uewuk vius fdlh ojh; vFkok vU;
inkf/kdkjh ds tfj,] ftldk gLrk{kj dks"kkxkj ds ikl igys ls gh ekStnw gks] dks"kkxkj
dk;kZy; dks Hkstx s kA tc ,slk ljdkjh lsod vius in dk izHkkj fdlh nwljs dks lkSia rk
gks rc og blh izdkj foeqDr djus okys ljdkjh lsod ds gLrk{kj dk uewuk lacfa /kr
dks"kkxkj inkf/kdkjh dks Hkstx
s kA bl fu;e esa fofgr izfØ;k dk vuqikyu ;Fkkvko';d
ifjorZu lfgr mu lHkh ljdkjh lsodksa }kjk fd;k tk,xk tks cSd a ls fudklh djus ds
fy, izkf/kÑr gSAa

vuqHkkx 2 & lkekU; fu;e

mi&vuqHkkx 1 & fudklh ds nkos
fudklh dk rjhdk

71-
71- bl fu;ekoyh esa vU;Fkk micaf/kr ds flok;] dks"kkxkj eas foi=ksa dh izLrqfr ds fcuk
ljdkjh [kkrs ls fdlh Hkh jkf'k dh fudklh ugha dh tk ldsxhA
72-
72- ;k=k HkÙkk foi= fcgkj ;k=k HkÙkk fu;ekoyh ds v/khu ;Fkk fofgr fu;a=.k inkf/kdkjh
ds izfrgLrk{kj ds v/;/khu gksxa As
73-
73- vU; Jsf.k;ksa ds foi=kas ;Fkk okilh] _.k] vfxze vkfn ds ekeys eas fudklh ,oa O;;u
inkf/kdkjh }kjk fudklh mudh LohÑfr iznku djus okys l{ke izkf/kdkjh ds vkns'kksa ds
lanHkZ esa dh tkuh pkfg,A
74-
74- ¼d½ ;k=k HkÙkk ds ,sls nkosa ds iz;kstukFkZ] tks rc mn~Hkwr gq, gksa] tc dksbZ inkf/kdkjh
,sls in /kkj.k dj jgk Fkk] ftldk fu;a=.k inkf/kdkjh og Lo;a Fkk] og ,sls in ij
LFkkukarj.k ds ckn Hkh] ftl ij og Lo;a fu;a=.k inkf/kdkjh Hkh gks] viuk Lo;a fu;a=.k
inkf/kdkjh ekuk tk ldsxkA ,sls ekeyksa eas fu.kkZ;d ckr nkok ls lacfa /kr vof/k vkSj
ml nkSjku ljdkjh inkf/kdkjh dh gSfl;r gksxhA

Page 16 of 88
 ¼[k½ iwoksZDr mi fu;e ds vuqlkj ;k=k HkÙks ds fd;s x;s nkos ds ekeys es]a ml
inkf/kdkjh dks iwoZorhZ dk;kZy; ls oxhZdj.k rFkk vkoaVu dks fofufnZ"V djus okyk vkSj
vius foi= ds lkFk i= izkIr dj rnuqlkj vius foi= esa Hkjs vkSj foHkkxh; ys[kkas esa
izfof"V rFkk O;; ij fu;a=.k gsrq vius iwoZorhZ dk;kZy; dks ctV fLyi Hkst nsA
nkoksa dh izLrqfr
75-
75- blesa blds ckn ;Fkkmicaf/kr ds flok;] ljdkj ds fo#) nkoksa ds Hkqxrku gsrq ^'kwU;*
Hkqxrku okys foi=ksa lfgr lHkh foi= ;k psd tgka vko';d gks ogka izkfIr jlhn ,oa
LVkai yxk dj dks"kkxkj esa izLrqr fd, tk,axAs
76-
76- ^'kwU; jkf'k* ds fy, ikfjr foi= cSd a esa ugha Hksts tkrs gS]a ysfdu gj ekeys eas dks"kkxkj
okmpj la[;k vkoafVr djus ds ckn mUgas Hkqxrku vuqlp w h eas 'kkfey fd;k tk,xkA
77-
77- tc rd fd foÙk foHkkx dk dksbZ izfrdwy vfHkO;Dr vkns'k u gks] ljdkjh fu;kstu ls
ckgj ds fdlh O;fDr ds fd, x, dk;Z] iznku dh xbZ lsok] ;k vkiwfrZ dh xbZ lkefxz;ksa
ds fy, nkoksa dk Hkqxrku fudklh ,oa O;;u inkf/kdkjh }kjk dks"kkxkj eas foi= is'k dj
fd;k tk,xkA
78-
78- lgk;rk vuqnku ¼xzkVa bu ,M½] LFkkuh; fudk;ks]a /kfeZd] nkrO; vFkok 'kSf{kd laLFkkvkas
rFkk vU; xSj&ljdkjh fudk;ksas ;k O;fDr;ksa dks va'knku gsrq Hkqxrku ds fy, lHkh foi=
foHkkx ds ek/;e ls izLrqr fd, tk,axs rFkk os fudklh ,oa O;;u inkf/kdkjh }kjk
lE;d :i ls izfrgLrk{kfjr gksx a s vkSj LohÑR;kns'k dh ewy izfr foi= ds lkFk vo';
layXu dh tk;sxhA¼ns[ksa fu;e 271½

Hkqxrku esa foyac vkSj cdk;k ds nkos

79-
79- ljdkj ds fo#) lHkh nkoksa dks rRijrkiwoZd izLrqr fd;k tkuk pkfg,A Hkqxrku esa
foyac lHkh fu;eksa ds foijhr vkSj vkifÙktud gS vkSj lek/kku iwjd Li"Vhdj.k ugha
fn;s tkus ij mUgsa lEc) foHkkxk/;{k dh tkudkjh esa yk;k tkuk pkfg,A
80-
80- ljdkj ds fo:) ,sls nkos tks ns; gksus ds rhu o"kksZa ds Hkhrj ugha fd, x, gks mUgsa
egkys[kkdkj ds izkf/kdkj ds cxSj dks"kkxkj inkf/kdkjh }kjk Hkqxrku ugha fd;k tk,xkA
fdarq ;g fu;e fuEufyf[kr ekeyksa eas ykxw ugha gksxk %
¼i½ is'a ku dk cdk;k(
¼ii½ ljdkjh izfrHkwfr;ksa ij cdk;k C;kt( vFkok
¼iii½ cdk;k ds ,sls vU; nkos] ftudk Hkqxrku ljdkj ds fo'ks"k fu;ekas ;k vkns'kkas
vFkok U;k;ky; ds vkns'kksa ds }kjk fu;af=r gksrk gSA
81-
81- cdk;k ds nkoksa ds ekeys esa fudklh ,oa O;;u inkf/kdkjh dh vksj ls bl vk'k; dk
,d izek.ki= fn;k tk,xk fd nkok lgh gS vkSj nkokas dks iwoZ esa izLrqr ;k Hkqxrku ugha
fd;k x;k gSA
foi=
foi=ksa dh rS;kjh rFkk Qkje ds lac/a k esa lkekU; vuqn's k
82-
82- foi=ksa dh rS;kjh rFkk Qkje ds lac/a k eas fuEufyf[kr vuqn's kksa dk ikyu fd;k tk,xk%&
¼d½ foi=ksa ds eqfnzr Qkje vaxzt s h vkSj fganh esa miyC/k djk, tk,axAs
¼[k½ fdlh [kkl fdLe ds foi= dh fudklh gsrq fofgr eqfnzr ekud Qkje dh
gLrfyf[kr] Vafdr vFkok pØpkfyr izfr dk mi;ksx ugha fd;k tkuk pkfg,A

Page 17 of 88
¼x½ lHkh foi=ksa ij L;kgh ls gh gLrk{kj fd;k tkuk pkfg,A tgka rd iwjs #i;kas dk
lac/a k gS] izR;sd foi= dh jkf'k dk mYys[k 'kCnksa ds lkFk&lkFk vadksa eas Hkh fd;k tkuk
pkfg,A ljdkjh [kkrkas eas ysunsu eas iz;qDr #i, ds va'k dks fudVLFk #i;k esa cny
fn;k tkuk pkfg,A ipkl iSls ;k vf/kd dks iw.kZ #i;k eas cny nsuk pkfg, vkSj ipkl
iSls ls de dks NksM+ fn;k tkuk pkfg,A jkf'k ds 'kCnksa esa mYys[k fd, tkus ds ckn
^ek=* fy[kk tkuk pkfg, vkSj ;g lko/kkuh cjruh pkfg, fd iz{ksika'k ds fy, dksbZ
[kkyh txg u jgsA
¼?k½ ;fn foi= esa C;kSjs rFkk izR;sd jkf'k ds enksa dks fy[kus dk dkWye [kkyh jg tk,]
rks mlesas fujiokn :Ik ls frjNh ykbu [khap nh tk;A
¼³½ foi= ds ;ksx esa fd, x, lkjs la'kks/ku ,oa ifjorZu] pkgs os vadksa esa fd, x, gksa
;k 'kCnksa ea]s ,sls gj ,d la'kks/ku vkSj ifjorZu Lo;a fudklh inkf/kdkjh }kjk fnukad
lfgr iw.kZ gLrk{kj ds lkFk vuqizekf.kr fd;k tkuk pkfg,A
¼p½ fdlh Hkh foi= eas mn~?k"kZ.k ¼bjstj½ vFkok fyIrys[ku dh iw.kZr% eukgh gS vkSj
blls cpuk gh pkfg,A ;fn dksbZ la'kks/ku djuk vko';d gks tk; rks xyr izfof"V dks
yky L;kgh ls lkQ&lkQ dkV nsuk pkfg, vkSj lgh izfof"V dj nsuh pkfg,A ,sls
izR;sd la'kks/ku ;k ifjorZu vFkok tksM+ ¼,Mh'ku½ ds lkeus fudklh inkf/kdkjh }kjk
fnukad lfgr iw.kZ gLrk{kj djds mldk izek.khdj.k ¼vkWFksfa Vds'ku½ fd;k tkuk pkfg,A
¼N½ fudklh inkf/kdkjh }kjk izR;sd foi= ij ctV ds vuq:i iw.kZ ys[ks dk oxhZdj.k
vo'; ntZ fd;k tkuk pkfg,A oxhZdj.k eas ;g Hkh n'kkZ;k tkuk pkfg, fd O;;
iznÙker ¼oksVM s ½ vFkok izHkkfjr ¼pkTMZ½ vkSj tgka rd O;ogkFkZ gks] tgk¡ vko';d gks
foHkkxksa vFkok ljdkjksa ds chp mldk vkcaVu Hkh n'kkZ;k tkuk pkfg,A
¼t½ ;k=k HkÙkk vkSj vkdfLed ¼O;;½ foi=ksa esa vkoaVu Kkiu mfpr :i ls Hkjk gqvk
gksuk pkfg,A
¼>½ nks ;k vf/kd c`gr 'kh"kksaZ ds izHkkjksa dks ,d foi= esa 'kkfey ugha fd;k tkuk
pkfg,A
¼V½ O;; dks LohÑr djus okys vkns'kksa dks fujiokn :Ik ls m)`r fd;k tkuk pkfg,
vkSj mUgas foi= ds lkFk layXu fd;k tkuk pkfg,A fudklh ,oa O;;u inkf/kdkjh }kjk
foi= ds lkFk layXu ewy LohÑrkns'k dk mfpr izek.khdj.k vo'; fd;k tkuk pkfg,A
¼B½ izkIrdrkZvksa }kjk mi&okmpjks]a HkjikbZ cfg;ksa vkfn esa viuh ikofr;ksa eas Hkqxrku
frfFk vo'; fy[kh tkuh pkfg,A fuj{kjrk ds ekeys esa okLrfod vfHkys[kksa ij gjsd
Hkqxrku ds fy, vyx&vyx ;k lewg es]a tSlk lqfo/kktud gks] O;;u inkf/kdkjh }kjk
vius vkn~;k{kj ds lkFk Hkqxrku dh frfFk ntZ dh tkuh pkfg,A
¼M½ tc fudklh inkf/kdkjh fdlh vU; O;fDr vFkok ,tsalh ds ek/;e ls Hkqxrku
djkus fd vis{kk djs] rc fofufnZ"Vr% ,slk vkns'k i`"Bkafdr djs ;k ,slk izkf/kdkj ns tks
ml fofufnZ"V O;fDr ;k ,tsalh dks Hkqxrku gsrq vko';d gksA
¼<½ ftl izkf/kdkj ds v/khu NaVuh ;k olwyh ds vU; vkns'kksa ds rgr dVkSrh dh xbZ
gS] mldk mYys[k fd;k tkuk pkfg,A
¼.k½ fudklh ,oa O;;u inkf/kdkjh ;g lqfuf'pr djsxk fd jktif=r vf/kdkfj;ksa ds
O;fDrxr nkoksa ds foi=ksa ds ekeys esa foi=ksa ij iwjk uke vkSj Hkqxrku iphZ dh la[;k
¼is fLyi uacj½ dk mYys[k gksA

Page 18 of 88
 ¼r½ vkdfLed fuf/k ls gksus okys O;; ls lacfa /kr foi=ksa ij fudklh ,oa O;;u
inkf/kdkjh dks cM+s v{kjksa esa ^vkdfLed fuf/k* rRijrkiwoZd fy[k nsuk pkfg,A rkfd
dks"kkxkj inkf/kdkjh vkdfLed fuf/k ls vfxze ysdj iwjs fd, tkus okys O;; ls lacaf/kr
o`gr ys[kk 'kh"kZ dh vuqlp w h dks vyx djus vkSj dks"kkxkj ds ys[kksa esa mUgas lgh&lgh
n'kkZus eas l{ke gks ldsA
foi=
foi=ksa ij gLrk{kj vkSj izfrgLrk{kj
83-
83- tc rd fd foÙk foHkkx us fdlh dk;kZy; ds ekeys esa vfHkO;Dr :i ls izkf/kÑr ugha
fd;k gks] izkf/kd`r fudklh ,oa O;;u inkf/kdkjh ls fHkUu fdlh inkf/kdkjh }kjk
gLrk{kfjr foi= vFkok vkns'k ij Hkqxrku ugha fd;k tk ldsxkA tc rd fdlh
foHkkxh; fofu;e eas vfHkO;Dr :Ik ls] micaf/kr u gks] fdlh dk;kZy; ds fy, fudklh
,oa O;;u inkf/kdkjh foÙk foHkkx }kjk egkys[kkdkj rFkk dks"kkxkj dks lwfpr djrs gq,
vf/klwfpr fd;k tk,xkA
84-
84- dksbZ dk;kZy; iz/kku vius v/khu dk;Zjr fdlh jktif=r inkf/kdkjh dks ml ljdkjh
lsod dk uke vkSj gLrk{kj dk uewuk dks"kkxkj dks izfs "kr djrs gq, vius ,sot esa fdlh
foi= vFkok vkns'k ij gLrk{kj djus ds fy, izkf/kÑr dj ldsxkA fdarq blls
dk;kZy; iz/kku foi= dh ifj'kq)rk vFkok Hkqxrku esa izkIr jkf'k ds fuiVkjk dh
tokcnsgh ls fdlh Hkh rjg eqDr ugha gks tk;sxkA
85-
85- ftu foi=ksa ij iwoZ ¼izk;j½ izfrgLrk{kj dh vko';drk gks os dks"kkxkj }kjk rc rd
Lohdkj ugha fd, tk,axs tc rd fd os fu;a=h inkf/kdkjh ¼daVªkfS yax vkWfQlj½ }kjk
izfrgLrk{kfjr u gksAa
86-
86- O;;u ds iwoZ ftu foi=ksa esa egkys[kkdkj ls izkf/kdkj dh vko';drk gks mUgsa
egkys[kkdkj ls vko';d izkf/kdkj ds fcuk dks"kkxkj esa izLrqr ugha fd;k tk;sxkA
egkys[kkdkj ls iwoZ&ys[kkijh{kk vFkok iwoZ izkf/kdkj ¼izhfo;l vkWFkfjVh½ dh vko';drk
okys foi=ksa dk izdkj n'kkZus okyh lwph ifjf'k"V 6 esa nh xbZ gSA
foi=
foi=ksa vkfn ds MqfIydsV vFkok izfr;ka
87-
87- ¼d½ fudklh inkf/kdkjh@fu;a=h inkf/kdkjh }kjk dks"kkxkj esa izLrqr fd;k tkus okyk
ikfjr foi= ds Hkqxrku ds igys ;k dks"kkxkj esa izLrqfr fd;s tkus ds igys [kks tkus dh
fLFkfr ea]s ewy foi= dks rS;kj djus okyk inkf/kdkjh mldh MqfIydsV izfr tkjh djus
ds iwoZ dks"kkxkj ls lqfuf'pr dj ysxk fd mldk Hkqxrku ughsa fd;k x;k gSA
¼[k½ ;fn MqfIydsV izfr tkjh dh tkrh gks] rks mlds Åij yky L;kgh ls lkQ&lkQ
^MqfIydsV* vo'; fy[k fn;k tk;sxkA MqfIydsV foi= tkjh fd;s tkus fd lwpuk
dks"kkxkj inkf/kdkjh dks bl fgnk;r ds lkFk lalfw pr dh tk;sxh fd ;fn ewy foi=
izLrqr fd;k tk;s rks ml Hkqxrku dks vLohdkj dj nsA
¼x½ vius vfHkys[kksa ls lE;d lR;kiu ds ckn dks"kkxkj inkf/kdkjh ,sls MqfIydsV foi=
ij xSj&vnk;xh izek.ki= ¼uu&iseVsa lfVZfQdsV½ nsxk vkSj lHkh lEc) yksxksa dks
fgnk;rsa Hkh tkjh djsxk rkfd ckn esa fey tkus ij vkSj Hkfo"; esa mls izLrqr fd;s tkus
ij Hkqxrku ugha fd;k tk;A
fVIi.kh % tc fdlh izdkj ds foi= dks nks vFkok rhu izfr;ksa eas rS;kj djus dh vis{kk
gks] rks ,d gh izfr ij iwjk gLrk{kj ;k izfrgLrk{kj fd;k tk,xk vkSj 'ks"k izfr ;k
izfr;ksa ij vkn~;k{kjA

Page 19 of 88
 izkfIr jlhnksa ds fy, LVkai
88-
88- Hkkjrh; LVkai vf/kfu;e ¼1899 dk vf/kfu;e 11½ dh vuqlp w h 1 ds en 53 ds lkFk
ifBr /kkjk 3 ds v/khu 5000 #- ls vf/kd dh lHkh izkfIr;ksa ij jktLo LVkai vo';
yxk gksuk pkfg,] c'krZs fd os LVkai 'kqYd ls NwV izkIr u gksA ,slh NwVksa dh lwph
ifjf'k"V 7 eas nh xbZ gSA 5000 #- dh lhek dks] tgka rd dh izkfIr ij LVkai yxkuk
t:jh ugha gS] fdlh foi= dh 'kq) ns; jkf'k ij ykxw ekuk tkuk pkfg, u fd mlesa
fd;s x;s ldy nkos ijA

psd
89-
89- bl fu;ekoyh esa vfHkO;Dr :Ik ls ;Fkk micaf/kr ds flok;] dksbZ Hkh O;fDr foÙk foHkkx
ds fo'ks"k vkns'k ds fcuk vkSj egkys[kkdkj }kjk mls ml dks"kkxkj ds ys[ks esa fy;s tkus
ds iwoZ dks"kkxkj ls psd ds ek/;e ls fudklh ds fy;s izkf/kÑr ugha gSA
fVIi.kh % ou foHkkx vkSj yksd fuekZ.k foHkkx ds O;;u inkf/kdkjh ¼fMlclZj½ psd }kjk
jde dh fudklh ds fy, izkf/kÑr gSAa
90-
90- ¼d½ bl fu;ekoyh esa blds ckn ;Fkk micaf/kr ds v/;/khu] psdksa ls fudklh dks"kkxkj
}kjk lEc) O;;u inkf/kdkjh dks vkiwfrZ fd, x, psd cqd ds Qkje ij dh tk;sxhA
¼[k½ dks"kkxkj inkf/kdkjh psd cqd ds var eas yxs eqfnzr ekax i= dh izkfIr ds ckn gh
psd cqd dh vkiwfrZ djsxk vkSj ,d ekax i= ij dHkh Hkh ,d ls vf/kd psd cqd dh
vkiwfrZ ugha djsxkA ekax i= dks"kkxkj ls fudklh djus ds fy, izkf/kÑr inkf/kdkjh
}kjk vo'; gLrk{kfjr gksuk pkfg,A
¼x½ ,d dks"kkxkj ls izkIr psd cqd ij nwljs dks"kkxkj ls fudklh ugha dh tk,xhA
¼?k½ fudklh inkf/kdkjh ftl psd cqd dk mi;ksx djrk gks] gj ml psd cqd dh
la[;k vkSj mlesa ekStnw psd i`"Bksa dh la[;k ds ckjs esa dks"kkxkj dks le;&le; ij
vf/klwfpr djsxkA
¼³½ psd cqd izkIr gksus ij fudklh inkf/kdkjh }kjk psd cqd dh lko/kkuhiwod Z tkap
dh tk,xh rFkk og izR;sd psd cqd esa ekStnw psd i`"Bksa dh la[;k fxusxk vkSj vkoj.k
ij mldk izek.ki= ntZ djsxkA
¼p½ izR;sd psd cqd dks fudklh inkf/kdkjh }kjk O;fDrxr vfHkj{kk esa rkyk can j[kk
tk;sxk vkSj foeqDr fd, tkrs le; foeqDrdrkZ inkf/kdkjh ¼fjyhfoax vkWfQlj½ ls mls
gLrkarfjr fd, tkus okys psd i`"Bkas dh lgh&lgh la[;k ds ckjs esa ,d jlhn ys ysxkA
¼N½ psd cqd ;k mlds [kkyh i`"B ds xqe gks tkus ij ml dks"kkxkj inkf/kdkjh dks
rRijrkiwoZd vf/klwfpr fd;k tk,xk ftlds rgr fudklh inkf/kdkjh dk fudklh
[kkrk gksA
¼t½ lkjs psdksa ij L;kgh ls gLrk{kj fd;k tk,xkA
¼>½ psd esa fd;s x;s lHkh la'kks/kuksa ,oa ifjorZuksa ij fudklh inkf/kdkjh@tek iz'kkld
}kjk rkjh[k ds lkFk viuk iwjk gLrk{kj dj vuqizekf.kr fd;k tk,xkA
¼¥½ lHkh psdksa ij nkfgus dksus dh rjQ 'kCnksa esa ^ek= ¼jkf'k½ #- ds v/khu* fy[kk gksxk
ftlds [kkyh LFkku eas psd esa Hkjh xbZ jkf'k ls ,d #- vf/kd jkf'k Hkjh tk,xhA jkf'k
dks mij of.kZr fu;ekas eas foi=ksa ds fy, fofgr jhfr ls fy[kk tk,xk vkSj mlesa fdlh
'kCn la{ksi ds mi;ksx dh vuqefr ugha gksxhA

Page 20 of 88
 ¼V½ ljdkjh cdk, ds fuiVku esa ljdkjh lsodksa vkSj foHkkxksa ds uke ls fy[ks x, psdkas
ij ^ek= [kkrk esa ns;] vijØkE;** ¼,dkmaV isbZ vksuyh] ukWV fuxksf'k,cy½ fy[kdj
ØkWl djuk gksxkA
¼B½ izkIrdrkZ ls dksbZ fo'ks"k izfrdwy vuqjks/k izkIr u gksus dh fLFkfr eas fuxfer fudk;ks]a
QekasZ ;k xSj&ljdkjh O;fDr;ksa ds uke ls tkjh psd Hkh ØkWl fd;s tk;sx a sA izkIrdrkZ ls
dksbZ funs'k izkIr fdlh vuqn's k ds v/;/khu] psd ØkWl fd;k tk;sxk vkSj ØkWl ds chp
^--- ,aM daiuh* ds lkFk vijØkE; esa 'kCn Hkh tksM+k tk,xkA tgka ;g fo'okl gks fd
izkIrdrkZ dk cSd a [kkrk gS ;FkklaHko psd dks ¼^^---- ,aM daiuh** ds lkFk lkekU; :i ls
ØkWl djus ds ctk;½ fo'ks"k :i ls ØkWl djrs gq, vfrfjDr ,gfr;kr cjrk tk,xk
vkSj izkIrdrkZ ftl cSd a ls Hkqxrku izkIr djsxk] mlds uke dk mYys[k djrs gq, ^[kkrk
esa gh ns;] vijØkE;* 'kCn tksM+s tk,axAs tgka ØkWl fd, x, psdksa dk mi;ksx fofgr
gks] oSls reke ekeyksa eas ;g fu;e ykxw gksxkA
91-
91- ¼d½ fdlh ljdkjh lsod ds uke ls tkjh izR;sd psd vkWMZj psd ds :i esa gh ns;
gksxk¼ ysfdu tc izkIrdrkZ ljdkjh lsod u gks] rks psd dkVus okyk mlds vuqjks/k ij
/kkjd ¼fo;jj½ dks ns; psd ns ldsxkA
fVIi.kh % vkWMZj psd og gksrk gS tks bl izdkj HkqXkrs; gksus ds fy, vfHkO;Dr gks ;k
tks fdlh [kkl O;fDr dks gh ns; gksus ds fy, vfHkO;Dr gks vkSj ml ij gLrkarj.k
jksdus ds vk'k; ls vgLrkarj.kh; 'kCn ugha fy[kk tkrk] rFkk ogh psd /kkjd dks ns;
gksrk gS] tks bl izdkj ns; gksus ds fy, vfHkO;Dr gks vFkok ftl ij ,dek= ;k vafre
i`"Bkadu [kkyh gksrk gSA
¼[k½ tulk/kkj.k vFkok ljdkjh lsod ds uke ls tkjh psdksa ij i`"Bkadu ;fn viBuh;
u gks ;k ,slh Hkk"kk esa fy[kk u gks ftlls dks"kkxkj inkf/kdkjh voxr u gks] rks mls
Lohdkj fd;k tkuk pkfg,A fdlh psd ij i`"Bkadu jkseu v{kjksa esa fyI;kUrfjr gksus
ek= ds dkj.k ykSVk;k ugha tkuk pkfg,A
¼x½ lkekU;r% dksbZ vkns'k psd dks"kkxkj inkf/kdkjh }kjk rc rd ugha Hkquk;k tkrk tc
rd mldh izkfIr jlhn [kqn izkIrdrkZ ;k ,slk vU; O;fDr u ns ftlds uke ls Hkqxrku
gsrq fu;fer i`"Bkadu gksrk jgrk gSA fo'ks"k ekeyksa esa] tc vuqifLFkfr ;k ;k=k eas gksus
ds dkj.k ;k vU; dkj.ko'k dk;kZy; iz/kku vius uke ls ns; vkns'k psd Lohdkj djus
esa vleFkZ gks vkSj og le>rk gks fd lkekU; fu;e ds dBksj vuqikyu ls vlqfo/kk
gksxh] rks vius 'kkldh; inuke ls tkjh psdksa dks vius cnys i`"Bkafdr djus ds fy,
og vius fdlh v/khuLFk jktif=r ljdkjh lsod dks fyf[kr :i eas fo'ks"k :i ls
izkf/kÑr dj ldsxkA
¼?k½ ;fn dksbZ ljdkjh lsod dks"kkxkj esa dksbZ psd udn Hkqxrku ds fy, ugha] cfYd
mldh jkf'k dks"kkxkj ds [kkrs eas tek djus ds fy, izfs "kr djrk gks] rks mldk i`"Bkadu
djus ds iwoZ ^varj.k tek ds }kjk Hkqxrku izkIr 'kCn tksMu+ s gksx a *s A
92-
92- ;g lkekU; fu;e gS fd 1000 #- ls de dh NksVh jkf'k ds fy, psd tkjh u dh tk,
c'krZs fd ,slk Hkqxrku udn fd;k tkuk laHko u gksA
93-
93- ¼d½ psd tkjh fd, tkus ds ekg ls rhu eghuksa ds Hkhrj dHkh Hkh ns; gksx a As ;fn Åij
of.kZr vof/k ds Hkhrj dks"kkxkj esa izLrqr u fd, tkus ds dkj.k psd ds pkyw jgus dh
vof/k lekIr ¼,Dlik;j½ gks xbZ gks] rks psd tkjh djus okys }kjk bls okil fy;k tk
ldsxk tks mls jí djds mlds cnys u;k psd tkjh djsxkA

Page 21 of 88
 viokn % LFkkuh; fuf/k;ksa ds fy, tkjh psd rhu eghus ds fy, pkyw jgrs gSa vkSj mls
tkjh djus dh frfFk ls ,d o"kZ rd ds fy, iqu% fof/kekU; ¼jh&oSfyMsV½ fd;k tk
ldrk gS] mlds ckn mUgsa jí le>k tkrk gSA
¼[k½ tc fdlh psd dks jí djuk vko';d gks] rks jí fd;s tkus dh ckr v/kkZ'a k
¼dkmaVjQkby½ esa vo'; ntZ dh tkuh pkfg, vkSj ;fn psd tkjh djus okys ds ikl
gks] rks mls u"V dj fn;k tkuk pkfg,A psd ;fn tkjh djus okys ds ikl u gks] rkss
og dks"kkxkj inkf/kdkjh dks rRdky ml psd dk Hkqxrku jksdus ds fy, rRijrkiwoZd
fy[ksxk] vkSj ;g lqfuf'pr dj ysus ds ckn fd Hkqxrku jksd fn;k x;k gS] og vius
ys[kksa esa vko';d izfof"V dj ysxkA
94-
94- ¼d½ ;fn fdlh fudklh inkf/kdkjh dks lwfpr fd;k tkrk gks fd mlds }kjk tkjh
fd;k x;k psd [kks x;k gS] rks og ml dks"kkxkj inkf/kdkjh dks] ftls psd tkjh fd;k
x;k gks] fuEufyf[kr izi= esa gLrk{kj vxzlkfjr djrs gq, ,d izek.ki= nsxk %
^^izekf.kr fd;k tkrk gS fd fnukad ¼frfFk½-------------- dk #- ¼jkf'k½------------ dk psd ¼la[;k½--
----------- dk] tks ¼fudklh inkf/kdkjh½ }kjk bl dks"kkxkj ds fy, ¼izkIrdrkZ dk uke½----------
------- ds uke ls tkjh fd;k x;k gS] ds Hkqxrku ugha gksus dh lwpuk nh x;h gS] vkSj ;fn
ckn esa Hkh izLrqr fd;k tkrk gks] rks mldk Hkqxrku ugha fd;k tk;sxkA**
¼[k½ ;fn Hkqxrku fd, x, psdksa dh lwph esa tkap djus ds ckn dks"kkxkj inkf/kdkjh
ikrk gS fd ml psd dks Hkquk;k ugha x;k gS] rks og vius vfHkys[kkas esa psd dks jksds
tkus ds ckjs esa fVIi.kh djus dh lko/kkuh cjrrs gq, gLrk{kj djds izek.ki= dks okil
dj nsxkA lacfa /kr lgk;d ¼Mhfyax vflLVsVa ½ ds lkeus Hkqxrku jksds x, psdksa ds
fooj.k n'kkZus okyk ,d cksMZ yVdk fn;k tk,xkA vxj ewy psd dks ckn esa izLrqr
fd;k tkrk gS] rks dks"kkxkj inkf/kdkjh Hkqxrku ls euk dj nsxk vkSj psd ij ,d Nksj
ls nwljs Nksj rd ^Hkqxrku jksdk x;k* fy[k dj psd izLrqr djus okys O;fDr dks ykSVk
nsxkA
¼x½ dks"kkxkj inkf/kdkjh }kjk lE;d :Ik ls gLrk{kfjr izek.ki= okil ikus ds ckn
fudklh inkf/kdkjh vius ys[kksa eas ewy psd dks jí fd;k gqvk ntZ dj ysxk vkSj mldh
txg nwljk psd tkjh dj ldrk gSA
95-
95- ¼d½ dks"kkxkj dks Hkqxrku gsrq dksbZ psd Hkstrs le; fc-dks-la- Qkje 60 dks
lko/kkuhiwoZd Hkjk tkuk pkfg, vkSj mlds lkFk lk[ki=@leuqn's ku i=] vkoaVu
¼ysVlZ vkWQ ØsfMV@,lkbuesVa @,yksd's ku½@LohÑr;kns'k ¼lSDa 'ku vkWMZj½ vkfn tSls
lqlxa r dkxtkr dh izfr;k¡ layXu djrs gq, mls psd ds lkFk layXu fd;k tkuk
pkfg,A
¼[k½ bl Qkje dk mi;skx dks"kkxkj ds ys[kkdj.k ds fy, mlh rjg fd;k tk;sxk]
tSlk fd vU; foi=ksa esa vUrfoZ"V lwpuk dk mi;ksx fofgr izfØ;k ds vuqlkj fd;k
tkrk gSA
¼x½ dksbZ vU; izek.ki=@i=kas dh] tks fudklh ,oa O;;u inkf/kdkjh ds fy, fofgr dh
tk;] mUgsa Hkh bl Qkje ij gh izfof"V fd;k tk,
fVIi.kh % bl izdkj tkjh psd dks dks"kkxkj inkf/kdkjh }kjk mpar [kkrs ¼lLisal
,dkmaV½ eas ugha Mkyk tk;sxk cfYd lwlx a r ys[kk 'kh"kZ ds fo:) cqd fd;k tk;sxkA

Page 22 of 88
 lk[ki=
lk[ki= @ leuqn's ku i=
96-
96- tgka bl fu;ekoyh ds mica/kksa ;k ljdkj ds fdlh izo`r fo'ks"k vkns'k ds v/khu fofgr
fc-dks-la- Qkje 8 ;k yksd fuekZ.k foHkkx ds ekeys eas fofgr fc-dks-la- Qkje 58 esa
fdlh fudklh inkf/kdkjh ds uke ls dksbZ lk[ki= ;k leuqn's ku i= tkjh fd;k tkrk
gks] ogka ml lk[ki= ;k leuqn's ku i= ij ml fo'ks"k jkf'k dk mYys[k fd;k tk,xk]
ftl gn rd ml inkf/kdkjh dks fdlh [kkl dks"kkxkj ¼tgka ds fy, og lk[ki= ;k
leuqn's ku i= tkjh fd;k x;k gks½ ls fudklh djus dk vf/kdkj gksxkA dks"kkxkj ds
fy, tkjh fdlh lk[ki= ;k leuqn's ku i= dh lwpuk cSd a dks Hkh ns nh tk,xhA
lk[ki= iz.kkyh dk fo'ks"k fooj.k ifjf'k"V 8 eas fn;k x;k gSA
97-
97- ftl fudklh inkf/kdkjh ds uke ls lk[ki= ;k leuqn's ku i= tkjh fd;k x;k gks]
mls iwjh jkf'k ,d lkFk fudky ysus vkSj cSd a esa vyx fudklh [kkrs eas ;k vius futh
[kkrs esa j[kus dh vuqefr ugha gSA
98-
98- dksbZ lk[ki= ;k leuqn's ku i= ftl foÙkh; o"kZ esa tkjh fd;k x;k gks] mldh lekfIr
ij O;;xr gks tk,xk vkSj o"kZ ds lekiu ds iwoZ tkjh ysfdu o"kZ ds lekiu ds ckn
Hkquk, tkus okys fdlh psd dks ml lk[ki= ;k leuqn's ku i= ds fo#) fy;k tk,xk
ftl o"kZ esa og tkjh gqvk FkkA
Hkqxrku ds vU; vkns'k
99-
99- fdlh Li"Vr% izfrdwy fu;e vFkok vkns'k ds v/;/khu] fdlh nwljs jkT; ds
egkys[kkdkj }kjk dks"kkxkj esa Hkqxrku gsrq tkjh vkns'k vFkok izkf/kdkj ij dks"kkxkj
inkf/kdkjh }kjk dkjZokbZ rc rd ugha dh tk,xh tc rd fd og vkns'k vFkok
izkf/kdkj jkT; ds egkys[kkdkj ds ek/;e ls izkIr u gqvk gksA
psd] foi=
foi= vkfn ij i`"Bkadu
100-
100- vijØkE; fy[kr ¼uu&fuxksf'k,cy baLVªew Vsa ½ gksus ds dkj.k fdlh dks"kkxkj esa Hkqxrku
gsrq izLrqr gks ldus okys lHkh psdks]a foi=ksa vkfn dks ml fofufnZ"V ds uke dsoy ,d
ckj gh i`"Bkafdr fd;k tk ldrk gS ftls jkf'k dk Hkqxrku fd;k tkuk gks %
ijarq &
¼i½ tc fdlh psd ;k foi= ij fdlh cSd a j ds uke ls i`"Bkadu fd;k tkrk gks] rks
cSd
a j }kjk lan's kokgd vFkok vfHkdrkZ ¼,tsVa ½ ds uke ls ek= mxkgh ds fy,
nwljk i`"Bkadu Hkh fd;k tk ldrk gS(
¼ii½ fdlh vkdfLed foi= ¼daVhatVsa fcy½ ds ekeys es]a ftldk i`"Bkadu
vkiwfrZdrkZvksa ds fdlh QeZ ds uke ls fd;k x;k gks rks QeZ bls vius cSd a j
dks ;k flQZ mxkgh ds fy, fdlh lan's kokgd dks iqu% i`"Bkafdr dj ldrk gS]
cSd
a j viuh vksj ls fdlh lan's kokgd vFkok vfHkdrkZ dks mxkgh ek= ds fy,
mldk i`"Bkadu dj ldrk gSA bl izdkj ,sls ekeyksa esa dqy feykdj rhu
i`"Bkadu vuqK; s ¼ijfeflcy½ gSa c'krsZ fd mu rhuksa esa ls ,d izkIrdrkZ ds cSd
a j
dks vkSj ,d lan's kokgd vFkok vfHkdrkZ dks ek= laxgz .k ds fy, gksrk gks( vkSj
¼iii½ [kaM ¼i½ vkSj ¼ii½ eas vUrfoZ"V fdlh ckr ds gksrs gq, Hkh psd vFkok foi= ds
laxzg.k ds iz;kstukFkZ dksbZ vfHkdrkZ mldk i`"Bkadu vius lan's kokgd ds uke
ls dj ldsxkA
Li"Vhdj.k % bl fu;e esa vfHkdrkZ ls vfHkizsr gS] izkIrdrkZ ds cSd
a j ds fy, rFkk mlds
fufeÙk laxzg.k ,tsalh ds :i esa dke djus okyk dksbZ cSda A

Page 23 of 88
 fVIi.kh % dks"kkxkj inkf/kdkjh ds gLr{ksi ds fcuk lh/ks cSd a dks tkjh fd, x, psd
ijØkE; fyf[kr gSa vkSj bl fu;e ds v/;/khu ugha gksrAs
101-
101- iwoksZDr fu;e ds v/khu fudklh inkf/kdkjh }kjk i`"Bkafdr vkdfLed O;; foi=ksa dk
cSd
a ksa }kjk laxzg.k ek= vuqlfw pr cSd a ksa ls gh Lohdkj dh tkuh pkfg,A ,sls cSd a ksa dks Hkh
^¼uke½ ds [kkrkas esa tek* Qkje ds :Ik esa fy[krs gq, rFkk izkIrdrkZ ds [kkyh LFkku ij
fy[krs gq, [kkyh LFkku ij ml foi= ls lacfa /kr izkIrdrkZ daiuh] QeZ vFkok O;fDr dk
uke fy[kdj i`"Bkadu dh iqf"V djuh pkfg,A izkIrdrkZ dk i`"Bkadu Hkqxrku izkIr fd;k
^^ds :Ik esa d`i;k ¼uke½ dks vFkok vkns'k ij Hkqxrku djs*a * ds :Ik esa gksuk pkfg, rFkk
[kkyh LFkku esa cSd a dk uke fy[kuk pkfg,A
102-
102- egkys[kkdkj }kjk vius ys[kkijh{kk lfdZy ds lHkh dks"kkxkj inkf/kdkfj;ksa vkSj vU;
O;;u inkf/kdkfj;ksa dks rFkk vU; egkys[kkdkjksa dks Hkh] ftUgas mlds }kjk Hkqxrku dk
izkf/kdkj lh/ks tkjh fd;k tk ldsxk] dks vius v/khu dk;Zjr lHkh jktif=r ljdkjh
lsodksa tks foi=ksa ij Hkqxrku vkns'k gLrk{kfjr djus ds fy,] ;k ,sls dks"kkxkjksa eas ;k
,sls O;;u vf/kdkfj;ksa vFkok egkys[kkdkj }kjk fd, tkus okys Hkqxrkuksa ds fy, vkns'k
i= tkjh djus ds fy, izkf/kÑr gks] gLrk{kj dk uewuk dh vfHkizekf.kr izfr lkFk
vkiwfjr dh tk,xhA egkys[kkdkj }kjk vius v/khu dk;Zjr oSl& s ,sls lHkh jkTkif=r
ljdkjh lsodksa ds gLrk{kj ds uewuk dh vfHkizekf.kr izfr;k¡ tks cSd a esa Hkqxrku vkns'kksa
ij gLrk{kj djus ds fy, izkf/kÑr gksAa
cSd
a Mªk¶Vksa dks iqu% fof/k
fof/kekU;
f/kekU; gksuk] jí gksuk rFkk O;;xr gksuk
103-
103- ¼d½ tkjh gksus dh rkjh[k ls N% eghus ls vf/kd le; ds fdlh ljdkjh cSd a Mªk¶V dk
Hkqxrku rHkh fd;k tk;sxk tc lacaf/kr fudklh ,oa O;;u inkf/kdkjh ls vko';d
lEiqf"V ds ckn dks"kkxkj inkf/kdkjh }kjk mldk iqu% fof/kekU;dj.k ¼fjoSfyMs'ku½ dj
fn;k tkrk gksA
¼[k½ ljdkjh cSd a Mªk¶V dks jídj.k] ;fn dksbZ gks] dks"kkxkj inkf/kdkjh }kjk Åij
of.kZr rjhds ls fd;k tk;sxk vkSj dks"kkxkj inkf/kdkjh ds vkns'k ls mls ljdkjh [kkrs
ds izkfIr 'kh"kZ esa tek djk fn;k tk,xkA
¼x½ tkjh fd, tkus ds ckn ls nwljs ys[kk o"kZ ds var ls igys rd Hkqxrku ugha gq,
Mªk¶V dks ySIl ¼O;;xr½ ekuk tk,xk vkSj dks"kkxkj inkf/kdkjh ds vkns'k ls mls
ljdkjh [kkrs ds izkfIr 'kh"kZ esa tek djk fn;k tk,xkA

mi&vuqHkkx 2 & dks"kkxkj esa nkoksa dk Hkqxrku

ifjp;kRed
104-
104- Hkqxrku ds fy;s izLrqr fd;s tkus okys lHkh foi= lHkh fudklh inkf/kdkfj;ksa }kjk fc-
dks-la- Qkje 9 esa dks"kkxkj lan's kokgd vuqjf{kr jftLVj ¼Vsªtjh eSlt sa j jftLVj½ ds
ek/;e ls dks"kkxkj esa izLrqr fd, tk,axAs lHkh foi= nkss izfr;ksa esa rS;kj fd, tk,axsa A
foi=ksa dh ewy izfr ds lHkh vfHkfgr LFkkuksa ij fudklh inkf/kdkjh ds gLrk{kj gksx a s
vkSj blds lkFk dksbZ vU; dkxtkr ugha gksx a s A mlh la[;k okys foi= dh f}rh; izfr
ds ek= ,d LFkku ij fudklh inkf/kdkjh dk gLrk{kj gksxk] rkfd mls ewy izfr ls Hksn
fd;k tk lds vkSj mlds lkFk lHkh Hkkmpj dh ewy izfr yxkbZ tk,xh A
105-
105- dks"kkxkj lan's kokgd jftLVj ds vuqj{k.k esa dks"kkxkj inkf/kdkjh }kjk vuqikyu dh
tkus okys vuqn's k uhps fn;s x;s gSa %

Page 24 of 88
 i. dks"kkxkj inkf/kdkjh ekaxi= ¼baMVsa ½ ds vk/kkj ij lHkh fudklh ,oa O;;u
inkf/kdkfj;ksa dks dks"kkxkj lan's kokgd jftLVj dh vkiwfrZ djsxkA
ii. jftLVj ftYn can gksxh vkSj mlds i`"B Øekafdr gksx a As jftLVj dh la[;k vkSj
izR;sd i`"B dh la[;k eqfnzr gksxhA
iii. ,sls izR;sd jftLVj ds izFke vkSj vafre i`"B ij dks"kkxkj inkf/kdkjh }kjk vius
gLrk{kj vkSj lhy ds lkFk izek.ki= ntZ gksxkA
iv. dks"kkxkj dk lhy jftLVj ds izR;sd i`"B ds mijh fgLls ij Li"Vrk ds lkFk
vo'; fn[kuk pkfg,A
v. jftLVj ds igys i`"B ij lan's kokgd dk QksVks fpidk;k tkuk pkfg, vkSj mldk
vuqizekf.kr gLrk{kj gksuk pkfg,A
vi. dks"kkxkj lan's kokgd jftLVj dh izkfIr] vkiwfrZ rFkk ys[kkdj.k ij nwljs jftLVj
ds ek/;e ls utj j[kh tk,xhA
vii. jftLVj dks mi;ksx esa ykus ds igys fudklh inkf/kdkjh jftLVj ds var esa mlesa
ekStnw i`"Bkas dh dqy la[;k dks izekf.kr djsxkA
dks"kkxkj lan's kokgd jftLVj
106-
106- ¼d½ bl jftLVj ¼fc-dks-la- Qkje 9½ ds igys ls ysdj ikapos dkWye fudklh
inkf/kdkjh ds dk;kZy; eas mlds }kjk foi=ksa dks ikfjr dj fy, tkus ds ckn Hkjs
tk,axAs tgka rd O;ogk;Z gks] ,d gh ys[kk 'kh"kZ ds v/khu vkus okys foi=ksa dh ,d gh
Øe esa izfo"V fd;k tk;sxkA igys ls ikaposa dkWye rd izfof"V;ka dj ysus ds ckn
jftLVj dks foi=ksa ds lkFk fudklh inkf/kdkjh ds le{k is'k fd;k tk,xkA og dqN
iz{ksika'k djus ds fy;s dksbZ LFkku NksM+s fcuk vafre izfof"V ds var eas dks"kkxkj esa izLrqr
gksus okys foi=ksa dh la[;k vkSj dqy jkf'k dks n'kkZus okyk ,d izek.ki= yk;sxkA
¼[k½ mlds ckn jftLVj ds lkFk foi= dks fu;e 104 esa ;Fkk mfYyf[kr
f}rh;¼MqfIydsV½ izfr esa dks"kkxkj eas izLrqr fd;k tk,xk vkSj dks"kkxkj dk foi= fyfid
foi=ksa dh izkfIr ds izek.k Lo:i jftLVj ds dkWye 6 esa fnukad lfgr viuk gLrk{kj
djsxkA NwV izkIr ¼,DtsIa VsM½ foi=ksa ls fHkUu lkjs foi= ;fn lE;d :Ik ls Hkjs jftLVj
ds lkFk ugha gksxk] rks dks"kkxkj eas mUgas Lohdkj ugha fd;k tk,xkA
¼x½ dks"kkxkj }kjk foi=ksa dks lE;d :i ls ikfjr djus ds ckn lan's kokgd dks okil
dj fn, tkus ij lan's kokgd ml dks"kkxkj fyfid dh mifLFkfr esa jftLVj ds dkWye
7 eas viuk fnukad ;qDr gLrk{kj djsxk] ftlls mlus foi= izkIr fd;k gksA tc rd
lan's kokgd dks"kkxkj fyfid dh mifLFkfr eas dkWye 7 eas gLrk{kj ugha djsxk] mls
foi= gLrkarfjr ugha fd, tk,axAs
¼?k½ lan's kokgd dks foi= fdlh vkifÙk ds lkFk ykSVk fn, tkus ij dks"kkxkj fyfid
ml vk'k; dh fVIi.kh dks"kkxkj eslt sa j jftLVj ds dkWye 8 eas fy[ksxkA vkifÙk dk
lek/kku djus ds ckn foi= iqu% izLrqr fd, tkus ij jftLVj esa mldh u, fljs ls
izfof"V dh tkuh pkfg, vkSj bu vuqn's kksa dk u;s fljs ls ikyu fd;k tkuk pkfg,A
vko
vkoVa u jftLVj
107-
107- ¼d½ izR;sd fudklh ,oa O;;u inkf/kdkjh izkIr vkcaVuksa ds fooj.k fc-dks-la- Qkje 10
}kjk fofgr jftLVj ds iz:i esa vuqjf{kr djsxk vkSj bl jftLVj esa Hkh blds fo:)
dks"kkxkj eas izLrqr foi=ks@ a psdksa dk C;ksjk flyflysokj izfo"V djsxkA

Page 25 of 88
 ¼[k½ foÙkh; o"kZ ds fy, izkIr dqy vkoaVu eas ls izR;sd foi=@ psd dh jkf'k
vkuqØfed rkSj ij ¼izkx s fzs loyh½ vo'; ?kVk ysuh pkfg, vkSj è;ku j[kuk pkfg, fd
dks"kkxkj ls fudklh dh xbZ dqy jkf'k dk vkuqØfed ;ksx ¼izkx s zfs lo VksVy½ ml foÙkh;
o"kZ eas miyC/k djk, x, dqy vkcaVu ls vf/kd u gks tk;A
¼x½ fudklh ,oa O;;u inkf/kdkjh }kjk dks"kkxkj Hksts tkus okys izR;sd foi= esa vkoaVu]
'ks"k vkoaVu] foi= esa ¼vFkok] ;FkkfLFkfr psd ds lkFk layXu Qkje eas gks½ fudklh dh
xbZ jkf'k vkSj orZeku foi= ds ckn vfr'ks"k ds C;ksjs dh izof"V vo'; dh tkuh pkfg,
vkSj bu vkadM+ksa dks vkoaVu jftLVj eas dh xbZ lacaf/kr izfof"V;ksa ls esy [kkuk pkfg,A
108-
108- dks"kkxkj esa Hkh] vius lkFk tqM+s izR;sd fudklh ,oa O;;u inkf/kdkjh ds fy, fc-dks-la-
Qkje 10 esa cuh vkoaVu jftLVj dh ,d izfr j[kh tk,xhA tc Hkh dksbZ foi=@ psd
Hkqxrku gsrq ikfjr fd;k tkrk gks] dks"kkxkj dk foi= fyfid foi=@ psd ds lacfa /kr
fooj.kksa dh izfof"V viuh vkoaVu jftLVj esa dj ysxk vkSj ml ij ys[kkiky vFkok
dks"kkxkj inkf/kdkjh ls izfrgLrk{kj Hkh djok ysxkA fdUrq foi=@ psd ds Hkqxrku gsrq
ikfjr ugha fd;s tkus ij dks"kkxkj dk foi= fyfid vius jftLVj ls vkoaVu dks ugha
?kVk,xk] vkSj fudklh ,oa O;;u inkf/kdkjh vius jftLVj esa rnuqlkj mYkVh ¼jkf'k½
izfof"V djsxk rkfd nksuksa vkoaVu jftLVjksa esa vkoaVu vfr'ks"k iwjh rjg esy [kkrs jgsAa
langs dh fLFkfr esa fudklh ,oa O;;u inkf/kdkjh dks"kkxkj esa fy[ks x;s vkoaVu jftLVj
ds lkFk feykdj viuh jftLVj dks lgh vo'; dj ysxkA
vfxze foi=
foi= iath
109-
109- ¼d½ dks"kkxkj dk foi= fyfid fc-dks-la- Qkje 11 esa vfxze ¼,Mokal½ foi= jftLVj
j[ksxk ftleas izR;sd fudklh ,oa O;;u inkf/kdkjh dk ,d vyx iUuk gksxkA ml
jftLVj esa vfxze foi=ksa fd fudklh ds fooj.kksa dh izfof"V ck;ha vksj djuh gksxhA
jftLVj esa foLr`r foi=kas }kjk leatu dh izfof"V nk;ha vksj dh tkuh pkfg,A
¼[k½ dks"kkxkj inkf/kdkjh }kjk egkys[kkdkj ds ikl ekfld ys[kk ds lkFk vleaftr
vfxzekas dk ,d /ku ,oa _.k Kkiu Hkstk tkuk pkfg, ¼ns[ksa uhps vè;k; 6½ vkSj foÙk
foHkkx dks fudklh ,oa O;;u inkf/kdkjhokj okf"kZd izfrosnu Hkh Hkstk tkuk pkfg,A
izLrqr nkoksa ds lac/a k esa dks"kkxkj eas dh tkus okyh tk¡p
110-
110- ¼d½ /ku ds nkos ds :i eas izLrqr foi=] psd vFkok vU; dkxrkt dks"kkxkj inkf/kdkjh
ds le{k izLrqr fd;s tkus ds iwoZ ys[kkiky }kjk izkIr rFkk tkap fd, tk,axAs ;fn nkok
Lohdk;Z gks izkf/kdkj lgh gks] gLrk{kj vkSj] tgka vko';d gks izfrgLrk{kj ;FkkLFkku
vkSj izkekf.kd gks]a rFkk izkfIr jlhn@ oS/k fuLrkj.k i= ¼yhxy ,DohVSal½ Hkh ekStnw gks]
rks dks"kkxkj inkf/kdkjh foi= ij fofufnZ"V jkf'k dk Hkqxrku djus dk vkns'k eq[kkafdr
djsxkA
¼[k½ ,sls vkns'kksa dks fc-dks-la- Qkje 12 esa ^tkjh Hkqxrku vkns'kksa dk jftLVj* ¼jftLVj
vkWQ iseVsa vkWMZlZ bLlwM½ eas ntZ fd;k tk,xk] mu ij la[;k vkSj fnukad fn;k tk,xk
rFkk gLrk{kj fd;k tk,xkA mi okmpj dh ewy izfr;ksa ls ;qDr foi= dh nwljh izfr
LVkai yxkdj dks"kkxkj esa j[k fy;k tk,xk A foi= dh f}rh; izfr vkSj dks"kkxkj }kjk
lE;d~ :i ls ikfjr foi= dh ewy izfr Hkqxrku dh lwpuk ds lkFk cSd a dks Hkst fn;k
tk,xk A foi= dh ewy izfr cSd a ls okil izkIr gksus ij] nksuksa foi=ksa dks ,d lkFk
layXu fd;k tk,xk vkSj ekgokjh ys[kk ds lkFk egkys[kkdkj dks Hkstk tk,xk A
dks"kkxkj inkf/kdkjh ds vkns'k ds vuqlkj cSd a }kjk mldk Hkqxrku fd;k tk,xkA cSd a

Page 26 of 88
 bl vkns'k ds l[r vuqikyu rFkk foi= dks tekdrkZ ls mfpr fuLlkj.k izkIr djus
ds fy, gh tokcnsg gksxkA
¼x½ mij fufnZ"V Hkqxrku vkns'k dh izfof"V 'kCnksa ds lkFk&lkFk vadksa eas Hkh dh tkuh
pkfg,A gkykafd psd] cSd a Mªk¶V] tek iquHkqx Z rku okmpj] Mkd ¼iksLVy½ okmpj]
O;ixr tek okilh ¼ySILM fMiksftV fjQaM½ okmpj rFkk egkys[kkdkj }kjk
iwoZ&ys[kkijhf{kr ¼iwoZ vadfs {kr½ lHkh foi=kas ds ekeys ea]s ftueas jkf'k dk igys gh 'kCnksa
rFkk vadksa eas Li"V mYys[k fd;k gks rFkk NaVuh ¼fjVªp sa eaVs ½ ds pyrs dksbZ ifjorZu
vko';d ugha gks] Hkqxrku vkns'k dks ^Hkqxrku djs*a 'kCnksa rd gh ifjlhfer ¼dUQkbu½
fd;k tk ldrk gSA
111-
111- dks"kkxkj inkf/kdkjh }kjk ^tkjh Hkqxrku vkns'k jftLVj* ;Fkkm)`r cSd a ls Hkquk, tkus
ds fy, dks"kkxkj }kjk ikfjr foi=ksa ds fooj.kksa okyh ,d lwpuk lwph ¼,Mokbl fyLV½
nks izfr;ksa eas rS;kj djsxk vkSj mldh ,d izfr dks pijklh cgh esa cSd a ds fy, lwpuk
ds :i eas izfo"V djus ds ckn can fyQkQs eas cSd a dks Hkst fn;k tk,xkA nwljh izfr
jftLVj eas j[kh tk,xhA ,d fnu esa cSd as dks Hksts tkus okyh lwpuk lwph dh ckjackjrk
¼fÝDosalh½ cSda ds lkFk ijke'kZ djds r; dh tk,xhA lwpuk lwph esa 'kkfey ugha fd,
x, foi=ks]a psdkas vFkok vU; vfHkys[kksa dk Hkqxrku cSd a ugha djsxkA lwpuk lwph rS;kj
djus ds ekeys esa ifjf'k"V 9 esa vuqn's k fn;s x;s gSAa
fVIi.kh % dks"kkxkj inkf/kdkjh }kjk cSd a dks fn, x, Hkqxrku vkns'kksa esa fd;s x;s
la'kks/ku vFkok ifjorZu mlds iw.kZ gLrk{kj ls vuqiez kf.kr vo'; gksus pkfg,A
112-
112- Hkqxrku gsrq dks"kkxkj }kjk ikfjr lHkh foi=ks]a psdksa vkfn dk Hkqxrku ;FkklaHko mlh
fnu dj fn;k tkuk pkfg, vkSj dks"kkxkj inkf/kdkjh ds fyf[kr Hkqxrku vkns'k ds
flok; dksbZ Hkqxrku ugha fd;k tkuk pkfg,A
113-
113- ¼d½ tc dksbZ foi= fdlh ,sls O;fDr }kjk izLrqr fd;k tkrk gks tks u rks Lo;a vkSj u
mldk dksbZ lE;d :Ik ls izkf/kÑr vfHkdrkZ@cSd a j fudklh inkf/kdkjh gks] rks mls
,slk Hkqxrku izkIr djus eas l{ke gksus ds fy, fc-dks-la- Qkje 13 eas ,d izkf/kdkj i=
¼ysVj vkWQ vkWFkfjVh½ izLrqr djus ds fy, dgk tk;sxkA bl ckr ds izek.k ds Lo:i
fd lan's kokgd us fudklh inkf/kdkjh ds ,sot esa jkf'k leeqp izkIr dh gS] foi= ij
lan's kokgd dk gLrk{kj] ;k fuj{kj gksus ij mlds vaxBw s dk fu'kku fy;k tk,xkA
¼[k½ tc fdlh foi= ij i`"Bkadu vuf/kÑr] viw.kZ vFkok fdlh vU; izdkj ls
vfu;fer gks] rks ,sls ekeyksa eas dks"kkxkj inkf/kdkjh foi= dk Hkqxrku djus ls euk dj
nsxk vkSj ,d Kkiu ds lkFk Hkqxrku u djus dk Li"Vhdj.k nsrs gq, mls izLrqrdrkZ
dks okil dj nsxkA
114-
114- ¼d½ gsjQsj ¼vYVjs'ku½ dk fu'kku n'kkZus okys lHkh foi=kas ,oa vfHkys[kksa ds ekeys eas
dks"kkxkj inkf/kdkjh dks fo'ks"k lko/kkuh cjruh pkfg, vkSj fdlh dk;kZy; ls ,sls
vfHkys[k ;fn ckj&ckj izkIr gks jgs gks]a rks ml vfu;ferrk ij dk;kZky; izeq[k dk
è;ku vkSipkfjd :i ls vkdf"kZr fd;k tk,xkA
¼[k½ mn~?k"kZ.k ¼bjstj½ okys fdlh Hkh vfHkys[k dks Lohdkj ugha fd;k tk,xkA dks"kkxkj
inkf/kdkjh ,sls vfHkys[k ij Hkqxrku ls euk dj nsxk vkSj u, vfHkys[k dh ekax djsxkA
115-
115- nkos foi= ds ek/;e ls izLrqr fd, x, gksa ;k psd ds tfj;s] fudklh inkf/kdkjh ds]
vkSj izfrgLrk{kj ds ekeys esa izfrgLrk{kjdrkZ inkf/kdkjh ds gLrk{kj dk feyku iwoksZDr
fu;e 70 vkSj fu;e 84 ds vUrXkZr izkIr muds gLrk{kj ds uewuk ls fd;k tk,xkA
Hkqxrku vkns'k ds igys dks"kkxkj inkf/kdkjh viuk lek/kku dj ysxk fd gLrk{kj lgh

Page 27 of 88
 gSa vkSj ;FkkLFkku gSAa fdlh egkys[kkdkj dk;kZy; ls tkjh fd;k x;k rkRifpZr fdlh
vkns'k ds izkf/kdkj ij fd, tkus okys Hkqxrku ds ekeys esa dks"kkxkj inkf/kdkjh iwoksZDr
fu;e 102 ds v/khu izkIr gLrk{kjdrkZ inkf/kdkjh ds gLrk{kj ds uewuk ds lkFk feyku
djds vkns'k ij fd, x, gLrk{kj dks lR;kfir djsxkA
fVIi.kh % dks"kkxkj inkf/kdkjh }kjk izkIr gLrk{kjksa ds uewuk dks xkMZ Qkbykas eas lko/kkuh
ls fpidk fn;k tkuk pkfg,A mls dks"kkxkj inkf/kdkjh dh O;fDrxr vfHkj{kk esa ;k
foi=ks@ a psdksa vkSj vkoaVu vkns'kkas ij fd, x, gLrk{kjksa ds lkFk feyku eas lqfo/kk ds
fy, dks"kkxkj esa j[ks tkus okys vkoaVu jftLVjksa ds lkeus j[kk tkuk pkfg,A
116-
116- ¼d½ dks"kkxkj inkf/kdkjh foi= dh vadxf.krh; x.kuk dh tkap djsxkA ;fn Hkqxrku
gsrq izLrqr fd, tkus okys foi=ksa esa vklkuh ls lq/kkjh tk ldus okyhs lkekU;
vadxf.krh; xyfr;ka vFkok ekewyh xyfr;ka gks]a rks dks"kkxkj inkf/kdkjh dks pkfg, fd
og ,sls foi= okil u djds mls [kqn lq/kkj ns vkSj foi= dh lq/kjh jkf'k dk Hkqxrku
dj nsA
¼[k½ ;fn foi=ksa esa lafnX/k en varfoZ"V gks]a ftUgas vklkuh ls gVk;s tkus yk;d gksa] rks
dks"kkxkj inkf/kdkjh ,sls lafnX/k enksa dks vLohdkj dj ns vkSj foi=kas dh 'ks"k jkf'k dk
Hkqxrku djsA ,sls ekeyksa ea]s fd, x, la'kks/uksa vkSj muds dkj.kksa ds ckjs eas foi= ds
izLrqrdrkZ dks crk fn;k tkuk pkfg,A
117-
117- dks"kkxkj esa fc-dks-la- Qkje 14 esa ,d jftLVj j[kk tkuk pkfg, ftlesa ml dks"kkxkj
ls viuk osru ,oa HkÙkk dh fudklh djus gsrq vf/kÑr Lofudklh ¼lsYQ Mªkbax½
inkf/kdkjh ;fn dksbZ gks] rks mudk fooj.k n'kkZ;k tk;sxkA Hkqxrku gsrq izLrqr gksus okys
izR;sd osru vFkok vodk'k osru ¼yho lSyjh½ foi= ds lac/a k esa ;g ns[kus ds fy, fd
;g LohÑr nj ls vf/kd ugha gks tk;] blh jftLVj dk lg;ksx fy;k tk,xkA
118-
118- dks"kkxkj inkf/kdkjh dks u dsoy viuk cfYd [kqn dks gh ugha] egkys[kkdkj dk Hkh
lek/kku djuk gksxk fd nkok oS/k gSA vr,o foi=ksa dks rS;kj djus lac/a kh fu;eksa ij
lrdZrkiwod Z è;ku vo'; fn;k tkuk pkfg,A dks"kkxkj inkf/kdkjh dks vius }kjk fd,
tkus okys izR;sd Hkqxrku dh izÑfr ds ckjs eas i;kZIr tkudkjh gksuh pkfg,A
119-
119- foi= fyfid ;g ns[ksxk fd dks"kkxkj ls Hkqxrku gsrq ikfjr foi=ksa eas dksbZ =qfV ugha
jgsA nks"kiw.kZ foi= dks lq/kkj gsrq fudklh inkf/kdkjh dks okil dj fn;k tkuk pkfg,A
;fn fdlh dkj.k ls nks"k nwj ugha fd;k tk ldrk gks] rks fyf[kr Li"Vhdj.k vo';
izkIr dj ysuk pkfg, vkSj mls egkys[kkdkj dh tkudkjh ds fy, foi= ds lkFk layXu
dj nsuk pkfg,A vkifÙktud en okys foi= ftl vk/s gkf'k, okys Kkiu ¼gkQ ekftZu
eseksjM
a e½ ds lkFk ykSVk, tkrs gS]a mls ntZ nks"kksa dks nwj djus ds ckn foi=ksa ds lkFk
dks"kkxkj inkf/kdkjh dks okil dj fn;k tkuk pkfg,A bu vkifÙk okys Kkiuksa dks
vyx Qkby esa flyflysokj j[kuk pkfg, vkSj dks"kkxkj eas rhu o"kksZa rd lqjf{kr j[kuk
pkfg, vkSj tkap ds le; mUgas izLrqr fd;k tkuk pkfg,A dks"kkxkj inkf/kdkfj;ksa ds
ekxZn'kZu ds fy, vuqn's kksa dk ,d lsV ifjf'k"V 10 eas fn;k x;k gSA
120-
120- dksbZ dks"kkxkj inkf/kdkjh fdlh fo'ks"k HkÙkk vFkok fj;k;r dk nkok djus okys fdlh
ljdkjh lsod vFkok xSj&ljdkjh O;fDr ds i=kpkj ij xkSj ugha djsxk] cfYd lacfa /kr
O;fDr dks ekeys ls lac) jkT; ljdkj ds iz'kklfud foHkkx dks lh/ks ;k vius ojh;
inkf/kdkjh ds ek/;e ls lacksf/kr djus dk vuqjks/k djsxkA

Page 28 of 88
 ,sls O;fDr dks Hkqxrku tks ljdkjh fu;kstu esa u gksa
121-
121- ;fn muds }kjk ,slh bPNk O;Dr dh tk;s rks lafonkdkjksa cdk;ksa dk Hkqxrku lh/ks mUgas
u djds muds cSd a ksa dks fd;k tk ldsxk] c'krsZ fd lac) foHkkx&¼i½ lafonkdkj ls
eq[rkjukek ¼ikoj vkWQ ,VkWuhZ½ ;k varj.k foys[k ¼VªkalQj MhM½ vkfn tSls dkuwuu oS/k
dkxtkr cSd a dks Hkqxrku izkIr djus dk izkf/kdkj iznku djusokyk izkf/kdkj
¼vkSFkjkbts'ku½] vkSj ¼ii½ ljdkj }kjk mlds cdk, ds fy, rS;kj ys[ks dh 'kq)rk ds
lac/a k esa lafonkdkj dh LohÑfr ;k foi= vFkok ys[kk ds ifjfu/kkZj.k ds igys ljdkj
ls vius vU; nkos ;k mDr cSd a dks Hkqxrku ds }kjk fd, tkus okys nkos ij mldk
gLrk{kj izkIr djysAa tgka cSd as }kjk nh xbZ jlhn Hkqxrku ds fy, iw.kZ ,oa i;kZIr
ifjfu/kkZj.k gksxk] ogha tgka dgha laHko gks] lafonkdkj vius cSd a jksa ds tfj;s viuh
lE;d izkfIr jlhn okys vkSj fu"ikfnr foi=ksa dks izLrqr djus ds fy, izfs jr gksaxAs
psd vkSj lk[ki=
lk[ki=
122-
122- dks"kkxkj inkf/kdkjh iwoksZDr fu;e 90 ds v/khu fudklh inkf/kdkfj;ksa dks vkiwfrZ djus
ds fy, visf{kr psd cqdksa dk LVkWd j[ksx a s vkSj egkys[kkdkj ls mudh lkof/kd vkiwfrZ
izkIr djsx a As izkfIr ds ckn psd cqdkas dh lko/kkuh ls tkap dh tk,xh] izR;sd psd cqd
eas psdksa dh la[;k fxuh tk,xh vkSj dks"kkxkj inkf/kdkjh }kjk ,d ¶ykbZ&yhQ ij
mudh fxurh dk izek.ki= vafdr fd;k tk,xkA fudklh inkf/kdkjh dks tkjh djrs
le; mudh iqu% tkap dh tk;sxh vkSj ;g lqfuf'pr djus dh lrdZrk cjrh tk;sxh
fd fudklh inkf/kdkjh }kjk mudh ikorh rRijrkiwod Z Lohdkj dh tk,A
123-
123- tc dksbZ psd izLrqr fd;k tkrk gS] rks mlds eqfnzr Øekad dh tkap djds bl ckr ds
izfr vk'oLr gks ysus ij fo'ks"k è;ku fn;k tk,xk fd og fu;e 90 ds v/khu vf/klwfpr
vkSj gLrk{kjdrkZ fudklh inkf/kdkjh }kjk iz;qDr psd cqd ls gh fy;k x;k gSA
124-
124- fdlh psd dk Hkqxrku ysus ls iwoZ [kks tkus ds fLFkfr es]a ftlds ckjs eas fudklh
inkf/kdkjh dks dks"kkxkj inkf/kdkjh }kjk Hkqxrku u gksus dk izek.ki= fn;k tk pqdk gks]
ml psd ds Hkqxrku ls cpus ds fygkt ls fu;e 94 esa fofgr lko/kfu;ksa dk
lrdZrkiwod Z vuqikyu fd;k tk,xkA
125-
125- fdlh lk[ki= vFkok leuqn's ku i= ds izkf/kdkj ij fd, x, izR;sd Hkqxrku dks
Hkqxrku ds le; fcuk pwds dks"kkxkj inkf/kdkjh ds vkn~;k{kj ds lkFk mi;qDr Hkqxrku
jftLVj ij vo'; ntZ fd;k tkuk pkfg,A
mi&vuqHkkx 3 & fudklh fd;s x;s /ku dk mÙkjnkf;Ro
Hkqxrku okmpj
126-
126- fdlh ljdkjh lsod dks O;; gsrq vkiwfjr fuf/k;ksa dk ys[kk tcrd egkys[kkdkj dk
lek/kku ijd <ax ls izLrqr ugha dj fn;k tkrk] rc rd ,slh fuf/k;ksa ds fy, og
ljdkjh lsod gh tokcnsg gksxkA og ;g ns[kus ds fy, Hkh tokcnsg gksxk fd Hkqxrku
mUgha O;fDr;ksa dks fd;k tk;s tks mls izkIr djus ds gdnkj gksAa
127-
127- ftl ljdkjh lsod dks /ku ds Hkqxrku dh tokcnsgh lkSia h xbZ gks]a og ljdkj ds ikl
igys ls NksM+h xbZ jkf'k;kas dh vnk;xh lesr vius }kjk fd, tkus okys izR;sd Hkqxrku
ds fy, ,slk okmpj izkIr djsxk] ftlesa nkok ds iw.kZ ,oa Li"V fooj.k vkSj mlds
mfpr oxhZdj.k rFkk ys[ksa esa igpku gsrq vko';d lwpuk miof.kZr gksA izR;sd okmpj
ij ;k mlds lkFk layXu ml O;fDr }kjk gLrk{kfjr Hkqxrku dh ikorh gks ftlds }kjk
;k ftldh vksj ls nkok fd;k x;k gks] ikorh Hkqxrku ds le; yh tk,xhA

Page 29 of 88
128-
128- iz"s k.k ¼jsfeVsal½ }kjk Hkqxrku ds lHkh ekeyksa ea]s Hkqxrku ds le; fnukad vkSj iz"s k.k ds
rjhds dh fVIi.kh foi= vFkok okmpj ij vo'; dh tk,A Mkd eqnzkns'k ds ek/;e ls
iz"s k.k ds ekeykas esa mlds ikorh okys fgLls ij la{ksi esa iz"s k.k dk mís'; vo'; fy[kk
tk,A
129-
129- mu reke ekeyksa ea]s ftueas okmpj ;k izkIrdrkZ dh izkfIr jlhn }kjk Hkqxrku dk
leFkZu djuk laHko ;k lehphu u gks] muesa ifjfLFkfr;ksa dk C;ksjk nsus okys fooj.k ds
lkFk fudklh inkf/kdkjh }kjk gLrk{kfjr rFkk mlds ojh; inkf/kdkjh }kjk
izfrgLrk{kfjr gLrfyf[kr Hkqxrku izek.ki= vfHkys[k esa vfuok;Zr% j[kk tkuk pkfg,
vkSj tgka dgha vko';d gks egkys[kkdkj dks izLrqr fd;k tkuk pkfg,A nkoksa dk iw.kZ
fooj.k fujiokn :Ik ls fy[kk tk; vkSj tgka blesa fu;fer foi= Qkje dk mi;ksx
djuk vko';d gks] ogka bldk izek.ki= ml ij ntZ fd;k tk ldsxkA
130-
130- ;fn vius dk;kZy; dk vfHkys[k iwjk j[kus ds fy, vko';d yxs] rks fudklh
inkf/kdkjh }kjk jlhn yxs okmpj dh izekf.kr izfr ¼^vuqfyfi* ;k MqfIydsV fy[kh gqbZ½
j[kh tk ldsxhA fdUrq izkIrdrkZ ls u rks ml izfr ij gLrk{kj djus dh vis{kk dh
tk,xh vkSj u Hkqxrku dh nqgjh ikorh nsus dhA
131-
131- fdlh foHkkxh; dk;kZy; eas laforj.k gsrq izLrqr nkoksa ds ekeys ea]s foi= rS;kj djus eas
vkSj LVkai yxh izkfIr jlhn nsus ds lac/a k esa fu;e 82 vkSj 88 ds mica/kks dk
lrdZrkiwod Z vuqikyu fd;k tk,xkA
fVIi.kh % udnh Kkiuksa dks ys[kkijh{kk eas rc rd mi&okmpj ugha ekuk tk,xk tc
rd fd ml ij ml esa ukfer O;fDr }kjk /ku dh izkfIr dh ikorh u yxh gks vkSj
;fn jkf'k 5]000 #- ls vf/kd gks rks ml ij jktLo LVkai u yxk gksA
132-
132- izR;sd okmpj ds lkFk tokcnsg O;;u inkf/kdkjh ds gLrk{kj ;k vkn~;k{kj ls ;qDr
Hkqxrku vkns'k yxk gksuk pkfg, ftl ij 'kCnksa vkSj vadks]a nksua ksa esa ns; jkf'k dk mYys[k
gksuk pkfg,A lkjs Hkqxrku vkns'k L;kgh ls gh gLrk{kfjr gksus pkfg,A
133-
133- Hkqxrku fd;s x;s lHkh okmpjksa ij ^Hkqxrku fd;k* dh eqgj yxh gksuh pkfg, vFkok
mUgsa bl izdkj jí fd;k tkuk pkfg, fd mudk nwljh ckj mi;ksx u gks ldsA okmpj
ij yxs LVkaiksa dks Hkh jí dj nsuk pkfg, ftlls mudk nqckjk mi;ksx u gks ldsA
134-
134- ftu okmpjksa vkSj Hkqxrkukas dks egkys[kkdkj dks izLrqr djus dh vis{kk u gks] mUgas
Qkby eas yxkdj lacfa /kr dk;kZy; esa egRoiw.kZ nLrkost ds crkSj rc rd lqjf{kr
j[kuk pkfg, tc rd fd mUgas l{ke izkf/kdkjh ds vkns'k ds v/khu ;k fofgr vof/k ds
ckn u"V ughsa dj fn;k tk;A
135-
135- foi=ksa ds lkjs mi&okmpjksa dks bl izdkj jí djuk pkfg, fd os ckn eas mudk mi;ksx
diViw.kZ nkos izLrqr djus esa ugha fd;k tk ldsA 1000 #- ls vf/kd ds mi&okmpjksa
dks gh dks"kkxkj esa Hkstus dh t:jr gSA 'ks"k dks ys[kkijh{kk ds fy, fudklh djus ,oa
O;;u inkf/kdkjh ds dk;kZy; eas j[k fy;k tkuk pkfg,A
vf/kiz
f/kizHkkj
kkj
136-
136- fdlh [kkl ekeys eas ljdkj }kjk tkjh fd, tkus okys fo'ks"k vkns'kksa ds v/;/khu]
fdlh vf/kizHkkj ¼vksojpktZ½ dh tokcnsgh eq[;r% foi= tkjh djus okys ij jgsxh vkSj
fu;a=h inkf/kdkjh vFkok dks"kkxkj inkf/kdkjh }kjk lnks"k mis{kk fd;s tkus dh n'kk esa
gh nksuksa esa ls fdlh ls olwyh ¼fjdojh½ ds loky ij fopkj fd;k tk ldsxkA

Page 30 of 88
 ys[kkijh{kk dh vkifÙk;ka vkSj olwyh
137-
137- oSlk gjsd ljdkjh lsod] ftls ljdkj dh vksj ls Hkqxrku djus dk nkf;Ro lkSia k x;k
gks] egkys[kkdkj }kjk izR;{kr% vFkok i=ks]a ys[kkijh{kk Kkiuksa vkfn ds }kjk dks"kkxkj
inkf/kdkjh ds ekè;e ls lalfw pr reke vkifÙk;ksa rFkk izfs "kr vkns'kksa ij rRijrkiwoZd
è;ku nsuk pkfg,A mUgas ,d eghus ds Hkhrj ys[kkijh{kk Kkiu vFkok vkifÙk;ksa dk tokc
Hkst nsuk pkfg, foyac ds dkj.k dk Li"Vhdj.k nsrs gq, i= izfs "kr djuk pkfg,A
fVIi.kh % ou foHkkx ds ekeys eas egkys[kkdkj ls vkifÙk fooj.k izkIr djus ds ,d
lIrkg ds Hkhrj gh izeM a yh; ou inkf/kdkjh ¼Mh,Qvks½ }kjk laj{kd ¼datosZVj½ ds
ekè;e ls ewy izfr esa Hkst fn;k tkuk pkfg,A egkys[kkdkj }kjk laj{kd dks izR;sd ekg
izR;sd izeM a yh; dk;kZy; dks Hksts x, vkifÙk fooj.kksa dh frfFk n'kkZus okyh lwph Hkh
Hksth tk,xhA lwph dh vkifÙk;kas dks nwj fd;k tkuk pkfg, vkSj eghus Hkj ds lkjs
vkifÙk fooj.kksa ds okil gks tkus ij laj{kd }kjk mUgas egkys[kkdkj dks Hkst fn;k tkuk
pkfg,A
138-
138- ¼d½ ;fn dks"kkxkj inkf/kdkjh dks egkys[kkdkj ls lwpuk feyrh gS fd /ku dh fudklh
xyr <ax ls dh xbZ gS vkSj ,d [kkl jkf'k dh fudklh inkf/kdkjh ls olwyh dh tkuh
pkfg,] rks og rRdky olwyh dh dkjZokbZ djsxk vkSj fudklh inkf/kdkjh egkys[kkdkj
}kjk ;Fkkfunsf'kr jhfr ls vfoyEc jde okil dj nsxkA
¼[k½ tc egkys[kkdkj fdlh Hkqxrku dks vizkf/kÑr ekudj vLohÑr dj ns] rks O;;u
inkf/kdkjh vLohÑr jkf'k dh olwyh djus vkSj Hkfo"; eas mldk rc rd Hkqxrku u
djus ds fy, ckè; gS tc rd egkys[kkdkj Hkqxrku iqu% vkjaHk djus ds fy;s izkf/kd`r
u dj nsA
¼x½ ;fn fdlh ljdkjh lsod dk] ftlls olwyh dk vkns'k fn;k x;k gks] nwljs O;;u
inkf/kdkjh ds vf/kdkj {ks= esa LFkkukUrj.k dj fn;k tkrk gks] rks olwyh dk vkns'k ml
O;;u inkf/kdkjh dks vfoyac Hkst fn;k tk,xkA
139-
139- ¼d½ ;fn NaVuh dk vkns'k ns fn;k tkrk gks] rks dksbZ O;;u inkf/kdkjh egkys[kkdkj ;k
lacfa /kr ljdkjh lsod ls dksbZ i= O;ogkj ugha djsxkA vkns'k dk rRijrkiwoZd
vuqikyu djuk vkSj O;fFkr O;fDr dks mi;qDr izkf/kdkj ls laidZ djus ds fy, NksM+
nsuk mldk drZO; gSA
¼[k½ egkys[kkdkj }kj vknsf'kr NaVuh ds fo#) O;fFkr ljdkjh lsod }kjk lwpuk izkfIr
ds rhu eghus ls vf/kd le; ds ckn izLrqr vH;kosnuksa ¼fjizt s Vsa 's kal½ vkSj izfroknksa
¼izkVs sLV~l½ ij iz'kklh inkf/kdkfj;kas }kjk lkekU;r% fopkj ugha fd;k tk ldsxkA
¼x½ egkys[kkdkj }kjk vknsf'kr lHkh NaVuh vkns'kksa dks ntZ djus ds fy, dks"kkxkj rFkk
izR;sd O;;u dk;kZy; esa jftLVj j[kk tk,xkA ftlls olwyh dh tkuh gS] mldk uke
vkSj dk;kZy;] vf/kHkqxrku ¼vksoj isesVa ½ dh izÑfr vkSj jkf'k rFkk vf/kHkqxrku dks
leaftr djus dk rjhdk dks n'kkZus ds fy, vyx&vyx dkWye gksx a As
140-
140- ¼d½ osru foi=ksa ls vuuqer jkf'k;ksa ds eís dVkSfr;k¡ egkys[kkdkj }kjk tkjh vuqn's kksa
ds vuqlkj dh tk,¡xh A osru foi= ;k ;k=k HkÙkk foi= ls vuuqer jkf'k dh olwyh]
mi /kkjk ¼[k½ ds ijUrqd ds v/;k/khu vxys Hkqxrku ls dh tk,xh A
¼[k½fdlh ljdkjh lsod ls dh tkus okyh olwfy;kas dh nj lkekU;r% mlds osru vkSj
HkÙkksas ds ;ksx ds ,d&frgkbZ ls vf/kd u gks c'krZs fd izHkkfor ljdkjh lsod us vf/kd
jkf'k izkIr djus ;k fudklh djus djus eas vkns'k ds foijhr ;k lE;d vkSfpR; ds fcuk
dke u fd;k gksA blds vfrfjDr] mij of.kZr lhek ljdkjh lsodksa }kjk fo'ks"k dk;Z ds

Page 31 of 88
 fy, fudklh fd;s x;s ,sls vfxzeksa ds ckjs eas lac/a k esa ykxw ugha gksxh] ftudk fu/kZfjr
vof/k esa u rks mi;ksx fd;k x;k gks] u mudks ljdkjh [kkrs esa okil fd;k x;k gksA

vuqHkkx 3 & ljdkjh lsodksa ds O;fDrxr nkos

mi&vuqHkkx 1 & lkekU; fl)kafl)kar
ns; frfFk
141-
141- tc rd jkT; ljdkj }kjk vU;Fkk funs'k u fn;k tk,] ljdkjh lsodksa ds ekfld osru
rFkk fu;r HkÙkksa ds foi= dks gLrk{kfjr dj rFkk dks"kkxkj esa dHkh Hkh izLrqr fd;k tk
ldrk gSA fdUrq mldh frfFk eghus ds vafre dk;Zfnol ls 15 fnu iwoZ ugha gksxh] vkSj
cSd
a [kqyk gks rks Hkqxrku dh ns; frfFk eghus dk vafre fnu gksxkA
142-
142- dks"kkxkj eas eghus ds fdlh va'k ds osru vkSj HkÙkksa ds fy, vyx foi= Hkh izLrqr fd;k
tk ldrk gS vkSj mldk Hkqxrku eghus ds vafre fnu ds igys Hkh gks ldrk gS] tc
dksbZ ljdkjh lsod %
¼i½ vodk'k eas gks ;k izfrfu;qfDr ¼MsiqV's ku½ ij tk jgk gks ;k Hkkjr ds vanj NqVV~ h
ij gks( ;k
¼ii½ ljdkjh lsok NksM+ nsrk gks ;k okg~; lsok ds fy, LFkkukarfjr gks tkrk gks( ;k
¼iii½ tc dksbZ ljdkjh lsod fdlh nwljs ys[kk vapy ea]s ;k ,d gh ys[kk vapy eas
,d foHkkx ls nwljs foHkkx ea]s ;k iqfyl foHkkx ds ekeys esa ,d 'kk[kk ls fHkUu
ys[kk'kh"kZ okyh nwljh 'kk[kk eas LFkkukarfjr fd;k tkrk gksA
foi=
foi=kas ls dVkSrh
143-
143- osru foi=ksa ls vke rkSj ij fuEufyf[kr dVkSfr;ka ¼fMMD'kal½ dh tkrh gSa %
ljdkjh lsodksa ij yxk;k x;k tqekZuk] QuhZpj] ty ,oa LoPNrk lac/a kh laLFkkiuksa ds
fdjk;s lfgr ljdkjh vkoklksa ds fdjk,] ikuh] fctyh vkfn ds ykxr izHkkj] fuf/k
vfHknku ¼QaM lClfØI'ku½] NVuh dh xbZ rFkk olwyh gsrq vknsf'kr jkf'k] vk; dj dh
dVkSfr;ka] vfxzeksa dh vnk;xh] chek ikfylh dh fd'rsa vkfnA
144-
144- osru foi=ksa ls fuf/k vkSj vU; dVkSfr;ksa dh ckcr mfpr dVkSfr;ksa djus ¼uksfVax½ dk
nkf;Ro fudklh ,oa O;;u inkf/kdkjh ij gS] fdarq dksbZ [kkl dVkSrh djus ds ekeys esa
egkys[kkdkj ls izkIr vkns'k ds vuqikyu esa fdlh foosdkf/kdkj ds iz;ksx dh vuqefr
ugha gSA ,slh dVkSfr;ksa esa viukbZ tkus okyh izfØ;k dk fooj.k uhps vè;k; 5 esa
fofu/kkZfjr gSA
145-
145- ¼d½ osru laforj.k ds le; fofHkUu foHkkxkas ds deZpkfj;ksa ds izfrHkwfr tek ¼flD;ksfjVh
fMiksftV½ dh ckcr udn olwyh dh tkuh pkfg, vkSj mls foHkkxh; vuqn's kksa ds vuqlkj
j[kk tkuk pkfg,A
¼[k½ dqdhZ ¼tCrh½ ;k vU;Fkk dh ckcr fof/k U;k;ky; esa fd, x, Hkqxrkuksa ds fy,
olwyh udn dh tkuh pkfg, vkSj mls lac) U;k;ky; dks izfs "kr dj fn;k tkuk
pkfg,A U;k;ky; ls izkfIr jlhnsa izkIr dj mUgas HkjikbZ cgh ds lkFk uRFkh dj nsuk
pkfg,A

Page 32 of 88
 vk; dj dh dVkSfr;ka
146-
146- osru foi= ls vk; dj en~n; s dVksfr;k¡ le;&le; ij ;Fkkla'kksf/kr vk; dj
vf/kfu;e] 1961 vkSj mlds v/khu tkjh fu;eksa ,oa vkns'kksa ds mica/kksa ds vuqlkj gh dh
tk;sxhA

Ekdku fdjk;k lac/kh

a/kh dVkSfr;ka
147-
147- ¼d½ yksd fuekZ.k foHkkx ds v/khu okys Hkouksa ds ekeys eas dk;Zikyd vfHk;ark vkSj vU;
foHkkxksa ds izHkkjk/khu ds Hkouksa ds ekeys eas foHkkxh; inkf/kdkjh fudklh ,oa O;;u
inkf/kdkjh dks fc-dks-la- Qkje 15 eas bl ckr dh lwpuk nsrs gq, ,d fooj.k is'k djsxk
fd fdjk;k vkSj vU; 'kqYd fdl nj ls olwy fd, tkus gS]a tks ml vxys osru foi=
ls vko';d dVkSrh djsxkA ftlesa osru dh fudklh dh tkrh gksA olwyh dh njkas eas
ifjorZu gksus ij] gj ckj bl fooj.k eas Hkh la'kks/ku fd;k tk,xkA
fVIi.kh % bl fu;e ds mica/k fdjk, ij gh ugha cfYd QuhZpj] ty ,oa LoPNrk lac/a kh
vf/k"Bkiukas ds fy, olwy fd, tkus okys vfrfjDr fdjk;ks]a ikuh] fctyh vkfn ds
ykxr izHkkjksa vkfn ij Hkh ykxw gksx a As l{ke izkf/kdkj ds vkns'kkas ds v/khu ,sls vU;
'kqYd Hkh mlh rjg vkSj ml fdjk; ds lkFk olwy fd, tk,axAs
¼[k½ izeM a yh; inkf/kdkjh lEc) fudklh djus ,oa O;;u inkf/kdkjh dks fc-dks-la- Qkje
16 dh nks izfr;ksa eas ,d ekax fooj.k ¼fMekaM LVsVesVa ½ nsxkA olwyh dj fy, tkus ij
olwy dh xbZ jkf'k fy[k ysus ds ckn fooj.k dh ,d izfr ml izkf/kdkj dks okil dj
nh tk,xh ftlls ;g izkIr gqbZ FkhA nwljh izfr ml osru foi= ds lkFk uRFkh dj nh
tk,xh ftlls olwyh dh tkuh gksA foi=ksa eas gqbZ dVkSfr;k¡ dks fy[krs le; mls fdl
ys[kk 'kh"kZ esa tek djuk gS vkSj vU; fooj.k vo'; n'kkZ, tk,ax]s tSlk fd ekax fooj.k
eas n'kkZ;k x;k gksA
¼x½ olwyh ds ckn dks"kkxkj inkf/kdkjh fdjk;k lwph dks foi=kas ls vyx dj ysxk vkSj
mUgas olwy fdjk;ksa dh vuqlp w h ds lkFk egkys[kkdkj dks Hkst nsxkA ;fn fdjk;k lwph
,d ls vf/kd foi=ksa ls lacfa /kr gks] rks mls lcls cM+s foi= ds lkFk layXu fd;k
tk,xk vkSj olwfy;ksa m)j.k ¼,DlVªSDV vkWQ fjdojht½ mu foi=ksa ds lkFk layXu
fd;k tk,xk ftuls olwyh dh tkrh gksA
_.k fuiVku ds fy, osru ,oa HkÙkksa vkfn dh dqdhZ ¼¼tCrh
tCrh½½
tCrh
148-
148- ¼d½ tc fdlh ljdkjh lsod dk osru fdlh fof/k U;k;ky; ds vkns'k ls dqdZ ¼tCr½
fd;k tkrk gks] rks ml vkns'k dks iwjk djus ds fy, lac) ljdkjh lsod ds osru
foi= ls mfpr dVkSrh dh tk;] ;g ns[kuk dqdhZ ¼tCrh½ vkns'k izkIr djus okys
inkf/kdkjh dk drZO; gksxkA
¼[k½ fdlh ljdkjh lsod ds ifjyfC/k;ksa ¼bekWY;weaVs ~l½ fdl gn rd _.k gsrq dqdhZ
¼tCrh½ ls NwV izkIr gS] ;g flfoy izfØ;k lafgrk] 1908 dh /kkjk 8 esa of.kZr gSA
149-
149- ¼d½ bl fu;e esa blds ckn ;Fkkmicaf/kr ds v/;/khu] fdlh osru foi= ij osru vkSj
HkÙkksa dh ldy jkf'k dh fudklh rks dh tk,xh] ysfdu dqdhZ ¼tCrh½ vkns'k ds v/khu
olwyh dh tkus okyh jkf'k dks ?kVkdj cph 'kq) jkf'k dk gh Hkqxrku lacfa /kr ljdkjh
lsod dks fd;k tk,xkA dVkSfr;ka djuk ftl izkf/kdkjh dk dk;Z gS] mlh ij ;g
ftEesokjh gksxh fd ml jkf'k dks vlE;d foyac fd, fcuk lac) U;k;ky; dks izfs "kr
dj nsA

Page 33 of 88
 ¼[k½ osru foi= vFkok HkjikbZ cgh ij izkf/kdkj ds :i eas n'kkZ, tk jgs dqdhZ ¼tCrh½
vkns'k ds fooj.kksa vkSj jkf'k;ksa dh izkfIr laca /a kh U;k;ky; dh izkfIr jlhn dks dqdhZ
¼tCrh½ jftLVj ;k fudklh inkf/kdkjh }kjk j[ks tkus okys vU; mi;qDr vfHkys[k ds
lkFk j[kk tk,xkA
¼x½ ;fn dqdhZ ¼tCrh½ vkns'k ds v/khu dqdZ ¼tCr½ dh xbZ jkf'k ds iz"s k.k esa vkus okyh
ykxr] ;fn dksbZ gks] mls dqdZ ¼tCr½ dh xbZ jkf'k ls ?kVkdj 'kq) jkf'k U;k;ky; dks
izfs "kr dh tk,xhA
Hkqxrku LFky
150-
150- ¼d½ blesa blds ckn ;Fkkmicaf/kr ds flok; rFkk foHkkxh; fofu;ekas ¼jsxqy's kal½ }kjk
fofgr fd, tkus okys fdlh vU; fo'ks"k fu;e ;k izfØ;k ds v/;/khu osru vkSj HkÙkksa ds
foi= lkekU;r% ml ftys ds dks"kkxkj ls Hkqxrs; gksrk gS] tgka nkok mn~Hkwr gksrk gSA
¼[k½ yksd fuekZ.k foHkkx dh LFkkiukvksa ds osru vkSj HkÙkksa ds foi= ml fudVre
dks"kkxkj esa Hkqxrs; gksrs gSa ftlds [kkrs esa mUgsa os egkys[kkdkj }kjk Mkys tk,ax]s ijarq]
fdlh Hkh inkf/kdkjh dks ,d ls vf/kd dks"kkxkj ls fudklh dh vuqefr ugha gksxhA
¼x½ LFkkukarj.k ds ekeys es]a iqjkus in ls lacfa /kr ns; osru] ftldh fudklh LFkkukarj.k
ds le; fudklh ugha dh x;h gks] dh fudklh u, eq[;ky; ls ;k u, in ds ekeys eas
fudklh fd;s tkus okys LFkku ls dh tk;sxhA

osru] NqVV~ h&os

h&osru vkfn dk vfHkdrkZvkas ds ek/;e ls Hkqxrku
151-
151- fdlh ljdkjh lsod dk osru vkSj HkÙks dk Hkqxrku lkekU;r% mlds cSd a [kkrs eas fd;k
tkuk pkfg,A fdarq] fo'ks"k ifjfLFkfr;ksa esa ljdkjh lsod dks mlds }kjk lE;d :Ik ls
izkf/kÑr lan's kokgd }kjk Hkh Hkqxrku izkIr djus dh vuqefr nh tk ldsxh] ysfdu ,sls
fdlh O;fDr dks Hkqxrku djus ds fy, foi= ij dksbZ i`"Bkadu ugha gksxkA lan's kokgd
dks lkSia s x;s /ku] psd vFkok foi= ds xqe dh fdlh gkfu vFkok nqfoZfu;ksx ds fy,
ljdkj dksbZ tokcnsgh Lohdkj ugha djsxhA
152-
152- vodk'k izkIr] e`r deZpkfj;ksa dks vFkok vO;og`r NqVV~ h ds cnys NqVV~ h&osru ds
Hkqxrku ds fy, cdk;k vfxzeksa ds leatu ds ckn l{ke inkf/kdkjh ls Lohd`fr rFkk
okafNr cdk;k jfgr izek.ki= izkIr gksus ij izkf/kdkj i= tkjh fd;k tk,xkA dks"kkxkj
}kjk fudklh ,oa O;;u inkf/kdkfj;kas ls izkIr ,sls nkoksa dk Hkqxrku vodk'kizkfIr ds
vU; ykHkksa gsrq cus fu;eksa ds vuqlkj fd;k tk,xkA
mi&vuqHkkx 2 & LFkkiuk foi=
foi=
bl mi&vuqHkkx eas fofgr izfØ;k ds fu;e mu lHkh ljdkjh lsodksa ds O;fDrxr nkokas
ij ykxw gksx a ]s ftuds osru vkSj HkÙks fdlh dks"kkxkj dks izfs "kr foi=kas ds ek/;e ls ns;
gkssrs gSAa
ekfld foi=
foi=
153-
53- bl vuqHkkx ds iz;kstuksa ds fy, gh inkf/kdkjh ds v/khuLFk LFkkiuk ds vax] tks fHkUu
izeq[k 'kh"kksaZ ds varxZr vkrs gksa dks lqfHkUu LFkkiuk ds :Ik esa ekuk tk,xk vkSj muds
fy, vyx foi= cusx a As
154-
154- jktif=r ljdkjh lsod ftl foHkkx ls lac) gks]a muds nkoksa dh fudklh mlh foHkkx
ds fudklh ,oa O;;u inkf/kdkjh }kjk dh tk,xhA izR;sd jktif=r ljdkjh lsod ds

Page 34 of 88
 fy, izFke foi= dh ctk; fdlh LFkkiuk ds lHkh jktif=r ljdkjh lsodksa ds osru
vkSj HkÙkksa ds nkoksa dk ,d lesfdr foi= rS;kj fd;k tk,xkA ;gh izko/kku lHkh
U;k;kf/kd.kks]a vk;ksxksa ,oa ,sls vU; ljdkjh fudk;ksa ds fy, Hkh ykxw gksxk] ftuds
deZpkjh lh/ks dks"kkxkj ls vius osru dh fudklh djrs gksAa
Qkje vkSj rS;kjh
155-
155- LFkk;h vkSj vLFkk;h LFkkiukvksa ds fy,] rFkk mu dksfV;ksa dh LFkkiukvksa ds fy,] ftuds
fy, u rks dksbZ LFkkiuk fjVuZ is'k fd;k tkrk gS vkSj u gh lsok iqfLrdk j[kh tkrh gS]
osru] fu;r HkÙkksa vkSj NqVV~ h&osruksa ds foi= fc-dks-la- Qkje 17 esa vyx&vyx rS;kj
fd, tk,axAs Qkje ij eqfnzr vuqn's kksa dk lrZdrkiwoZd ikyu fd;k tkuk pkfg,A
izR;sd in ds lkeus izR;sd vf/k"BkbZ LFkkukiUu ¼lClVSfa Vo vkWfQf'k,fVax½ vFkok
vLFkk;h in/kkjh ¼Vsia ksjsjh budacSVa ½ dk uke n'kkZ;k tk,sxk] vkSj izR;sd vLFkk;h in ds
lkeus muds fy, LohÑfr dk mYys[k fd;k tk,xkA nkok fd, x, osru dk lnSo
fd;k tk,xk( vkSj tc osru dh fudklh eghus ds ,d va'k ds fy, gh fd;k tkrk gks]
rks ftrus fnuksa ds fy, nkok fd;k tk jgk gks] laca fa /kr ljdkjh lsod ds uke ds lkeus
mldk Hkh Li"V mYys[k fd;k tk,xkA
fVIi.kh % jktif=r ljdkjh lsodksa ds ekeys ea]s osru iphZ dk mYys[k fc-dks-la- Qkje
17 ds vyx dkWye esa fd;k tk,xkA vjktif=r LFkkiuk foi=ksa ls fHkUurk n'kkZus ds
fy, ^jktif=r* 'kCn dks foi= ds mijh Hkkx esa izeq[krk ls fy[kk tk,A
156-
156- LFkk;h ;k=k HkÙkk] ifjogu HkÙkk] edku HkkM+k HkÙkk] vkfn lfgr lkjs HkÙkksa dh fudklh
LFkkiuk foi= eas dh tkuh pkfg,A
157-
157- foi= dh jde okys lkjs dkWye dh izfof"Vvksa dk ;ksx gjsd vuqHkkx eas vyx&vyx
fd;k tk,xk vkSj yky L;kgh ls fy[kk tk,xkA ;ksxQykas dh tkap Lo;a fudklh
inkf/kdkjh }kjk ;k foi= rS;kj djus okys fyfid ls fHkUu fdlh vU; tokcnsg O;fDr
}kjk dh tk,xhA osru foi= Qkje eas fofgr izek.ki= fliZQ ,d txg] eq[; LFkkiuk
foi= eas gh fn;k tkuk pkfg,A iwjd foi=kas esa mls nqgjkuk vko';d ugha gSA
158-
158- fuekZ.k foHkkx ds LFkkiuk foi=ksa ds ekeys ea]s fudklh inkf/kdkjh ;g lqfuf'pr djus
ds fy, mÙkjnk;h gSa fd ¼1½ v/kh{k.k ifj{ks= ¼lfØy vkWQ lqifjVsM a sal½ dk uke] vkSj ¼2½
eq[; 'kh"kZ rFkk ys[kksa ds oxhZdj.k ds fu/kZj.k gsrq vko';d vU; fooj.k izR;sd foi=
ij lko/kkuhiwoZd ntZ fd, tk,aA
fVIi.kh % yksd fuekZ.k laforjd ds :i esa dk;Zjr fdlh flfoy inkf/kdkjh }kjk jkT;
ljdkj ds vkns'k ds v/khu Hkwfe vf/kxzg.k ds fy, fdlh fo'ks"k LFkkiuk dk O;; lacfa /kr
dk;Z ds O;; ds :i eas izHkk;Z ¼pktsZcy½ gS u fd lkekU; LFkkiuk O;; ds :Ik easA
vuqifLFkfr fooj.k
159-
159- ¼d½ ;fn dksbZ ljdkjh lsod fdlh eghus ds nkSjku vuqifLFkr ik;k x;k] pkgs og
fo'ks"k drZO; ij gks ;k fuyacu es]a ;k vkdfLed vodk'k ls fHkUu NqV~Vh esa gks ;k
fcuk NqVV~ h ds gks] ;k tc dksbZ in vf/k"BkbZ rkSj ij fjDr iM+k gks] rks ekfld foi=
ds lkFk fc-dks-la- Qkje 18 esa ,d vuqifLFkfr fooj.k layXu fd;k tk;sxkA
¼[k½ tc dHkh dksbZ vuqifLFkfr fooj.k ds fdlh foi= ds lkFk layXu fd;s tkus ij
osru foi= Qkje ¼fc-dks-la- Qkje 17½ ij eqfnzr izek.ki= la[;k 2 dks dkV fn;k tkuk
pkfg,A

Page 35 of 88
160-
160- tc fdlh ,sls ljdkjh lsod ds ekeys eas NqVV~ h&osru dh fudklh dh tkrh gks] ftlus
fdlh vU; ljdkj ;k NqVV~ h ds osru ds vkoaVu ds iz;kstu ls vyx bdkbZ ekus tkus
okys foHkkx esa dke fd;k gks] rks eghus ds vuqifLFkfr fooj.k ds lkFk ,sls NqVV~ h&osru
dk vkoaVu n'kkZus okyk ,d foLr`r fooj.k layXu fd;k tk,xk ftlesa NqVV~ h&osru dh
fudklh igyh ckj dh tkrh gks vkSj ;g vo'; lqfuf'pr fd;k tk;s fd NqVV~ h&osru
dh fudklh ,d ckj ls vf/kd u gksA
osruo`f) izek.ki=
k.ki=
161-
161- ¼d½ tc fdlh ljdkjh lsod }kjk igyh ckj lkof/kd osruo`f) dh fudklh dh tkrh
gks] rks fc-dks-la- Qkje 19 esa ,d izek.ki= layXu fd;k tk,xkA
¼[k½ fc-dks-la- Qkje 19 esa eqfnzr nks oSdfYid izek.ki=kas esa ls igys dk mi;ksx fdlh
Hkh ,sls ekeys eas fd;k tk ldsxk tgka fdlh ljdkjh lsod dks fofgr vgZd vof/k
¼DokfyQkbax½ ds fy,] ftldh x.kuk fuyacu vFkok vlk/kj.k NqV~Vh ds dkj.k
vuqifLFkfr NksMd + j foxr osruo`f) ls vFkok in ij fu;qfDr dh frfFk ls dh tkrh gS]
fu/kZfjr in ij inLFk gksus ds dkj.k osruo`f) ns; gks tkrh gSA bl izdkj vftZr
osruo`f) dh fudklh fcuk fdlh vfrfjDr izkf/kdkj ds dh tk ldrh gSA
¼x½ vU; lHkh ekeyksa ea]s nwljs oSdfYid izek.ki= dk O;k[;kRed Kkiu ¼,DlIysuVs jh
eseksjM
sa e½ ds lkFk mi;ksx s fd;k tk;sxk ftleas osruo`f) ds nkok rFkk fudklh djus ds
vk/kkjksa dks la{ksi ea]s fdarq Li"V :i ls] n'kkZ;k tk,xkA
vf/kdky HkÙkk
162-
162- bl lac/a k eas ljdkj }kjk tkjh fdlh lkekU; vFkok fo'ks"k vkns'k ds v/khu] vf/kdky
¼vksojVkbe½ HkÙkksa dks nkos okys izR;sd foi= ds lkFk fudklh ,oa O;;u inkf/kdkjh dk
fuEufyf[kr vk'k; dk ,d izek.ki= layXu gksxk %
¼i½ fd ftu yksxksa ds fy, foi= esa vf/kdky HkÙkksa dk nkok fd;k x;k gS] mu yksxksa
us vfrfjDr le; rd dke djds mls oLrqr% vftZr fd;k gS(
¼ii½ foi= esa ftu le;ksa ds fy, vf/kdky HkÙkksa dk nkok fd;k x;k gS] mUgas
izkjafHkd vfHkys[kksa ds lkFk feykdj tkap fy;k x;k gS vkSj lgh ik;k x;k gS(
¼iii½ vf/kdky HkÙkksa dk nkok l{ke izkf/kdkjh }kjk LohÑr nj ij fd;k x;k gS(
¼iv½ ljdkjh lsod }kjk ns; vk; dj dh x.kuk djrs le; foi= esa vafdr
vf/kdky HkÙkksa dk è;ku j[kk x;k gSA
163-
163- ftu ekeyksa eas vf/kdky HkÙkksa dks futh i{kdkjksa ls olwys x, Qhl ls pqdk;k tkrk gS]
mueas fudklh inkf/kdkjh dks foi= ij Li"Vhdj.k nsuk pkfg, fd fofgr Qhl olwy
dj fy, x, gSa vkSj mUgas dks"kkxkj esa tek dj fn;k x;k gSA
cdk;k foi=
foi=
164-
164- ¼d½ osru] fu;r HkÙks vFkok NqVV~ h&osru ds cdk;s ¼,fj;j½ dh fudklh lkekU; ekfld
foi= ds ek/;e ls u gksdj vyx foi= ds ek/;e ls dh tk,xhA foi= esa
fuEufyf[kr ckrkas dk mYys[k fd;k tkuk pkfg, & ¼d½ izR;sd ekg ds fy, nkok dh
xbZ jkf'k vkSj ¼[k½ la[;k rFkk frfFk ds lkFk&lkFk ml foi= dks Hkqukus dh frfFk
ftlls izHkkj dks NksM+ fn;k x;k Fkk vFkok jksd fn;k Fkk] vFkok jksd fy;k x;k Fkk]
ftlesa dVkSrh dj bldh okilh dh x;h Fkh] ;k u;k HkÙkk vFkok osruo`f) dh LohÑfr
iznku djus okyk l{ke izkf/kdkj dk fo'ks"k vkns'kA

Page 36 of 88
 ¼[k½ cdk;ksa dk nqckjk nkok fd, tkus ls cpus ds fy,] izklafxd nkok okys foi=kas dh
dk;kZy; izfr ij cdk;k foi= ds fudklhdrkZ dh fnukad vkSj vkn~;k{kj ls ;qDr
cdk;k foi= lac/a kh fVIi.kh fujiokn :Ik ls ntZ dh tkuh pkfg,A
¼x½ mi;qZDr fu;eksa eas fofu/kkZfjr 'krksZa ds v/;k/khu] cdk;k foi= fdlh Hkh le; izLrqr
fd, tk ldrs gSa vkSj mueas ;Fkkvko';d fdrus gh en 'kkfey fd, tk ldrs gSAa
¼?k½ fudklh inkf/kdkjh cdk;k foi= ij vius fnukad ;qDr gLrk{kj ds lkFk
fuEufyf[kr izek.ki= Hkh ntZ djsxk % ¼i½ nkok dh xbZ jkf'k ds fdlh fgLls dh iwoZ esa
fudklh ugha dh x;h gS vkSj ¼ii½ izklafxd nkok okys foi=kas dh dk;kZy; izfr ij
cdk;k nkos dh fVIi.kh dj nh xbZ gSA
;k=
;k=k HkÙkk foi=
foi=
165-
165- ;k=k HkÙkk ¼Vªsofyax ,ykkm,al½ foi= fc-dks-la- Qkje 20 eas rS;kj fd;k tk,xk ftl ij
eqfnzr vuqn's kksa dk l[rh ls ikyu fd;k tk,xkA
166-
166- ;k=k ij tkus okys ljdkjh lsodksa ds ;k=k HkÙkk foi= mudh ;k=k vof/k ds nkSjku
lqfo/ktud varjky ij ;k eq[;ky; ykSVus ds rRdky ckn vkSj ;k=k ;fn 31 ekpZ ds
iwoZ lekIr gks xbZ gks] rks ml frfFk ds ftruk igys O;ogk;Z gks] izLrqr fd;k tkuk
pkfg,A
167-
167- ¼d½ fuekZ.k foHkkxkas ds ekeys es]a Hkqxrku gsrq ;k=k HkÙkk foi= rHkh izLrqr fd;k tk
ldrk gS tc nkoksa dh fu;a=h inkf/kdkjh us LohÑfr iznku dj nh gksA vr,o
v/khuLFkksa dks fc-dks-la- Qkje 21 esa viuh ;k=k HkÙkk nSfudh ¼tuZy½ rS;kj djsa vkSj mu
ij mi;qDr izkf/kdkjh ds lE;d izfrgLrk{kj gks tkus ds ckn izeM a yh; inkf/kdkjh }kjk
dks"kkxkj esa izLrqfr gsrq fc-dks-la- Qkje 22 esa izR;sd O;fDr ds fy, izR;sd nkok 'kh"kZ ds
;ksxksa dks n'kkZus okyk lkj ¼,ClVªSDV½ rS;kj fd;k tk,A
¼[k½ fuokZpu ;k=k HkÙkk vfxze fo'ks"k izdkj dk vfxze gksrk gS tks ,deq'r vk/kkj ij
fn;k tkrk gS A fuokZpu ;k=k HkÙkk vfxzeksa esa oSls vfxze gksrs gSa tks fuokZpu ls lacfa /kr
dfeZ;ksa dks fuokZpu ds fnu fuokZpu ls lacfa /kr dÙkZO; ds okLrfod lEiknu ;k ,sls
dÙkZO; ij izLFkku djus ;k mlds iwjk gksus ij okil vkus ds fy, fn;k tkrk gS vkSj
blesa fuokZpu ds iwoZ ;k mlds ckn lEikfnr fd;k tkus okyk dksbZ vU; mikar dÙkZO;
'kkfey ugha gksrk A ,sls ekeyksa esa fc-dks-la- Qkje la[;k 20 esa ;k=k HkÙkk foi= dh
vko';drk ugha gksxh vkSj foLr`r vkdfLedrk foi= ¼Mh-lh- fcy½ ds lkFk vfxze dk
jftLVj rFkk fuokZpu dkfeZd }kjk nh xbZ izkfIr jlhn gksxh A
vuqHkkx 4 & vkdfLed izHkkj ¼dafVtsVa pktZt s ½
mi&vuqHkkx 1 & lkekU; fu;e
168-
168- bl vè;k; eas iz;qDr in ^vkdfLed izHkkj* ¼daVhatVsa pktsZt½ vFkok ^vkdfLed O;;*
¼dafVatfsa lt½ ls vfHkizsr gS rFkk mlesa 'kkfey gS lHkh vkuq"kafxd ,oa vU; O;; tks
fdlh dk;kZy; dk dk;kZy; ds :Ik esa izc/a ku djus esa mixr gksrk gS ;k O;; oxhZdj.k
ds fofgr fu;eksa esa ^dk;Z*] ^LVkWd*] ^midj.k ,oa la;= a * vkfn ls fHkUu O;; 'kh"kZ esa
fdlh foHkkx ds rduhdh dk;ksZa ds fy, fd, tkrs gaSA
169-
169- bl vuqHkkx esa fofgr izfØ;k fo"k;d fu;e eq[;r% vkdfLed O;;ksa ij ykxw gksx a As
fdarq] fofo/k O;; Hkh] ftls vkdfLed O;; ds :Ik esa oxhZÑr ugha fd;k tkrk os Hkh]
bu fu;eksa ds v/;k/khu gSa flok;s muds tks bl vè;k; ds vU; vuqHkkxksa esa ;k fdlh

Page 37 of 88
 foHkkxh; fofu;e }kjk fofgr fdUgha fo'ks"k izfØ;k fo"k;d fu;eksa }kjk fu;af=r ugha
gksrs gksAa
izHkkjksa dk oxhZdj.k
170-
170- lkoZtfud lsok ij fd, x, vkdfLed O;; fuEufyf[kr eq[; izdkjksa eas foHkkftr gksrs
gSa %
lafonkxr vkdfLed O;; ¼daVªSDV dafVatsalht½ ht½ % ,sls izHkkj ftuds fy, O;; gsrq ,d
eqlr jkf'k okf"kZd rkSj ij O;;u inkf/kdkjh ds fuiVku ij j[kh tkrh gS] mueas
lkekU;r% ,slh okf"kZd vkdfLerkvksa ds O;; 'kkfey gksrs gSa ftudh ;qfDr&;qDr
ifj'kq)rk ds lkFk vkSlr fudkyk tk ldrk gSA
izfrgLrk{kfjr vkdfLed O;; % ,sls izHkkj] ftuds oS/k O;; ds :i eas Lohdkj fd, tkus
ds iwoZ fdlh fu;a=h inkf/kdkjh ds vuqeksnu dh vis{kk gksrh gSA
iw.kZr% izekf.kr ¼Qq
¼QqYyh okmPM½
okmPM½ vkdfLed O;; % ftu O;;ksa ds fy, u rks fo'ks"k
LohÑfr dh vis{kk gksrh gS u izfrgLrk{kj dh] cfYd dk;kZy; iz/kku }kjk vius izkf/kdkj
ls ckn esa ys[kkdj.k dh vko';drk ds v/;/khu [kpZ fd;k tk ldrk gSA
171-
171- jkT; ljdkj ;k fu;a=h izkf/kdkjh ds vkns'kkas ds v/;/khu] fdlh ljdkjh lsod dks
lkoZtfud lsok ij mixr vkdfLed O;; ds fy, vius ctV vkdyu esa vkoafVr
jkf'k dh lhek ds v/khu dks"kkxkj ls jkf'k dh fudklh dh vuqefr gSA
LFkk;h vfxze vFkok vxznk;
172-
172- ljdkjh lsodksa dks dfri; [kkl oxZ ds O;; dh iwfrZ ds fy, ,sls LFkk;h vfxzeksa
¼ieZuVsa ,Mokalt s ½ dh eatwjh nh tkrh gS ftUgsa foi=ksa dh fudklh dj fuf/k;ksa esa j[k
ldus ds igys O;; djuk gksrk gSA l{ke izkf/kdkjh }kjk ,sls vfxzeksa dh jkf'k izR;sd
dk;kZy; dh vko';drkvkas ds vuqlkj fu/kZfjr dh tkuh pkfg,A LFkk;h vfxze dk /kjd
vius gkFk esa nh xbZ jkf'k dks lqjf{kr vfHkj{kk esa j[kus ds fy, tokcnsg gksrk gS vkSj
mls gj le; lai.w kZ jkf'k dks okmpj esa ;k udn izLrqr djus ds fy, rS;kj jguk
pkfg,A
173-
173- vxznk; ¼baizsLV½ fuekZ.k foHkkxksa esa O;;u inkf/kdkjh dks dfri; Jsf.k;ksa ds Hkqxrku
djus esa leFkZ cukus ds fy, mUgas fn;k tkus okyk fu;r jkf'k dk LFkk;h vfxze gS tks
dk;Zikyd vfHk;ark vFkok vuqeM a y inkf/kdkjh }kjk muds izHkkj esa lkSia k tk,A
174-
174- tc dksbZ O;;u inkf/kdkjh fdlh vf/kuLFk vf/kdkjh dks eLVj jkWy ;k LohÑr fd, tk
pqds vU; okmpjksa ij vusd NksV& s eksVs Hkqxrkuksa esa leFkZ cukus ds fy, dksbZ jkf'k nsrk
gS] rks iznÙk jkf'k dks vLFkk;h vfxze le>k tkuk pkfg,A
175-
175- LFkk;h vfxze vkSj vxznk; dks egkys[kkdkj dks lwfpr djrs gq, foÙk foHkkx dh LohÑfr
ls izkf/kÑr fd;k tkuk pkfg,A
lkekU; lhek,a
176-
176- mixr lHkh O;; dh fudklh rqjar djds mudk Hkqxrku vo'; dj nsuk pkfg, vkSj
tc rd rRdky Hkqxrku gsrq vko';d u gks] dks"kkxkj ls jkf'k dh fudklh ugha dh
tkuh pkfg,A
177-
177- ekaxksa dh izR;k'kk esa ;k ctV vuqnkuksa dks O;;xr gks tkus ls cpkus ds fy, dks"kkxkj
ls jkf'k fd fudklh ugha dh tkuh pkfg,A ;fn fo'ks"k ifjfLFkfr;ksa eas l{ke izkf/kdkjh
ds vkns'kkas ds v/khu vfxze jkf'k dh fudklh dh tkrh gS] rks bl izdkj fudklh dh

Page 38 of 88
 x;h jkf'k eas ls [kpZ ugha dh xbZ jkf'k dks vxys foi= eas ;k pkyku ds lkFk
vYidkfyd fudklh ¼'kkWVZ Mªkoy½ }kjk dks"kkxkj eas 'kh?kzkfr'kh?kz okil dj nsuk pkfg,(
vkSj fdlh Hkh rjg ftl foÙkh; o"kZ esa ml jkf'k dh fudklh gqbZ gks] mlds var ds
igys gh dj nsuk pkfg,A fudklh ,oa O;;u inkf/kdkjh }kjk bl vk'k; dk ,d
izek.ki= izLrqr fd;k tk,xk fd vkdfLed foi= ij fudklh dh x;h jkf'k dk
mi;ksx mlh foÙkh; o"kZ esa dj fy;k tk,xk vkSj [kpZ ugha gqbZ jkf'k o"kZ ds 31 ekpZ ds
igys dks"kkxkj esa Hkst nh tk,xhA
178-
178- Hkqxrku vxj ,sls QekZsa dks djuk gks tks fudklh inkf/kdkjh ds eq[;ky; esa vofLFkr u
gks]a rks Hkqxrku tgka dgha laHko gks] cSda Mªk¶V ds tfj;s fd;k tkuk pkfg,A
179-
179- bl fu;e eas blds ckn ;Fkkmicaf/kr ds flok;s] vkdfLed O;; ds foi=ksa ij fdlh
izdkj dk dksbZ osru vkSj osru eas fdlh ifjo/kZu ¼,Mh'ku½ dh fudklh ugha dh tk
ldsxhA
180-
180- fuEufyf[kr LFkkiukvksa ds osru vkdfLed O;; ds :i esa fudklh ,oa izHkkfjr fd;k tk
ldrk gS %
¼i½ xeZ vkSj BaMs ekSle gsrq O;oLFkk,a(
¼ii½ lkef;d izÑfr ds dk;Z eas yxs etnwj ftUgsa nSfud ;k ekfld etnwjh dk
Hkqxrku fd;k tkrk gks(
¼iii½ losZ{k.k ,oa cankscLrh dk vLFkk;h {ks=h; LFkkiukA
'kkjhfjd dke djus okys vkSj nSfud ;k ekfld njksa ij Hkqxrku ikus okys etnwjkas dh
etnwjh dh ckor mixr vkdfLed O;; O;;u inkf/kdkjh }kjk bl vk'k; ds izek.ki=
}kjk lefFkZr gksx a s fd etnwjksa dks okLro eas dke eas yxk;k vkSj Hkqxrku fd;k x;kA
181-
181- jkT; ljdkj ds dk;kZy;kas ds vkokl gsrq ljdkj }kjk fdjk, ds vFkok futh Hkouksa ds
ekeys esa fdjk;ks]a fctyh ,oa vU; lacfa /kr O;;ksa ds fy, fd, tkus okys nkoksa ds
vkdfLed O;; foi=ksa ds lkFk O;;u inkf/kdkjh }kjk gLrk{kfjr fuEufyf[kr izek.ki=
layXu fd;k tkuk pkfg, %
^^izekf.kr fd;k tkrk gS fd vkdfLed O;; foi= ¼la[;k½-------------- fnukad ¼frfFk½---------------
dks fdjk;k] 'kqYdksa ,oa djksa ds en eas fyf[kr jkf'k ¼/ku½ #------- dk lacfa /kr i{kksa dks
okLro eas Hkqxrku fd;k x;k vkSj &
¼i½ ftl Hkou ds fy, O;; fd;k x;k] mlds fdlh Hkkx dk mi;ksx ml vof/k ds
nkSjku] ftlds fy, Hkqxrku fd;k x;k] vkoklh; vFkok vU; iz;kstukas ds fy,
ugha fd;k x;k(
¼ii½ ftl vof/k ds fy, [kpksZa dk Hkqxrku fd;k x;k] ml vof/k esa vkoklh; vFkok
vU; iz;kstukas ds fy, iz;qDr Hkou ds fgLls ds ekeys esa O;; fuEukafdr
ljdkjh lsodksa ls olwy fy;k x;k gS ftuds ikl og cdk;k FkkA**
ijarq] ftu fudklh ,oa O;;u inkf/kdkfj;ksa ds fy, mij fofgr izek.ki= ds igys
fgLls dks is'k djuk bl dkj.k laHko ugha gks ikrk fd muds ikl j[kh xbZ vxznk; dh
jkf'k;ka muds }kjk Hkqxrku ds fy, vko';d fdjk;k] 'kqYdksa ,oa djksa vkfn vkdfLed
O;; dh ekfld nj ls dkQh de gS] muds ekeys es]a muds }kjk mij fofgr izek.ki=
ds igys Hkkx ds cnys fuEufyf[kr izek.ki= is'k fd;k tkuk pkfg, %

Page 39 of 88
 ^^izekf.kr fd;k tkrk gS fd ¼i½ iwoZorhZ vkdfLed O;; foi= ¼la[;k½------------] fnukad
¼frfFk½-----------] jkf'k ¼jde½------------- eas fdjk;k] 'kqYdksa ,oa djksa vkfn ds en esa fyf[kr
jkf'k;kas dk Hkqxrku lacfa /kr i{kdkjksa dks dj fn;k x;k gS] vkSj ¼ii½ olwyh fd;s tkus ds
ckn bl foi= eas fyf[kr jkf'k;ksa dk mi;ksx mu i{kdkjksa ds Hkqxrku esa fd;k tk,xkA
182-
182- ftu vkdfLed O;; foi=ksa esa fcØh dj yxus okyh oLrqvksa ds Ø; ds ekeys esa fd;k
x;k O;; Hkh 'kkfey gks] mUgsa O;;u inkf/kdkjh }kjk gLrk{kfjr fuEufyf[kr izek.ki=
}kjk lefFkZr gksuk pkfg, %
^^izekf.kr fd;k tkrk gS fd foi= ds lkFk layXu mi&okmpjksa rFkk esjs dk;kZy; esa
j[ks x, fcØh dj yxh oLrqvksa ds Ø; lss lacfa /kr mi&okmpjksa ds ekeys es]a oLrqvksa dks
dsna zh; fcØh dj vf/kfu;e ;k mlds v/khu cuk;s x;s fu;eksa ds v/khu dksbZ NwV ugha
feyh gS vkSj bu oLrqvksa ij fcØh dj ds en eas pqdkbZ xbZ jkf'k ml vf/kfu;e ds
mica/kksa ;k muds v/khu cuk;s x;s fu;eksa ds v/khu lgh gS] vkSj fu;fer lafonkvksa ds
fo:) vkiwfrZ;ksa ds ekeys esa lqlxa r lafonk esa ;g fofufnZ"V mica/k 'kkfey gS fd fcØh
dj ljdkj }kjk ns; gSA**
183-
183- fudklh inkf/kdkjh }kjk gLrk{kfjr fuEufyf[kr izek.ki= mu reke vkdfLed O;;
foi=ksa esa layXu fd;k tk,xk ftuesa vkSipkfjd cSBdkas ,oa vf/kos'kukas esa gYds uk'rs ij
gq, O;; 'kkfey gksa %
^^izekf.kr fd;k tkrk gS fd bl foi= esa 'kkfey euksjt a u O;; le;&le; ij ljdkj
}kjk fofu/kkZfjr fuca/kuksa ,oa 'krksZa ds vuqlkj gS] vkSj fofgr ekSfnzd lhekvksa ¼ekWfuVjh
fyfeV~l½ dk vfrØe.k ugha fd;k x;k gSA**
mi&vuqHkkx 2 & vkdfLed izHkkjksa ds foi=foi=
lkekU;
184-
184- vkdfLed O;; dk vfHkys[k % izR;sd dk;kZy; esa fc-dks-la- Qkje 23 esa ,d vkdfLed
O;; jftLVj j[kk tk,xk vkSj izR;sd en dh Hkqxrku frfFk ds lkeus dk;kZy; iz/kku
vFkok fudklh ,oa O;;u inkf/kdkjh dk vkn~;k{kj ntZ fd;k tk,xkA izR;sd Hkqxrku
fd, tkus ij vkdfLed jftLVj esa Hkqxrku frfFk] izkIrdrkZ dk uke vkSj mi&okmpj
dh la[;k rFkk jkf'k dh mi;qDr dkWye eas vo'; izfof"V dh tkuh pkfg,A Li"Vhdj.k
dh vko';drk okys fdlh O;; ds ekeys es]a O;; djus okys ljdkjh lsod dk
vkn~;k{kj fooj.k ds lkeus djk;k tk,xkA
185-
185- ¼d½ tc dHkh LFkk;h vfxze ds fy, jkf'k dh fudklh vko';d gks] ;k tc dHkh izHkkj
dk gLrkarj.k gksrk gks] vkSj fdlh Hkh ekeys eas izR;sd eghus ds var ea]s
jftLV@jftLVjksa ds i`"B ij yky L;kgh ls ,d ls nwljs Nksj rd ,d js[kk [khap nh
tk,xh] lHkh dkWye dks tksM+k tk,xk vkSj gj izdkj ds vkdfLed O;;ksa ds fy,
;ksxQyksa dks ,d vyx foi= esa fy[kk tk,xkA dk;kZy; iz/kku vFkok ftl ljdkjh
lsod dks tokcnsgh nh xbZ gks] mi&okmpjksa ds lkFk feyku djds jftLVj@jftLVjksa
dh izfof"V;ksa dh laoh{kk djsxk] ;fn igys gh ,slk fd;k tk pqdk gks rks mu ij
vkn~;k{kj djsxk vkSj dks"kkxkj eas izLrqr fd, tkus ds fy, foi= ij gLrk{kj djsxkA
¼[k½ izR;sd foLr`r 'kh"kZ ds varxZr ml edln ls fd, x, fofu;ksx ¼vizkfs iz,'ku½ dh
rqyuk esa gq, O;; dh izxfr ij utj j[kus eas O;;u inkf/kdkjh dks leFkZ cukus ds
fy,] izR;sd 'kh"kZ ds v/khu lHkh Hkqxrkukas dk lekos'k djus ds fygkt ls ekfld ;ksx
ds rRdky ckn lHkh dkWyeksa dk vkuqØfed ;ksx ¼izkx s fzs lo VksVy½ gj ekg vo'; fd;k
tk,xkA

Page 40 of 88
186-
186- lwpuknkrkvksa dks bZuke nsus ;k fdlh vU; ekeys es]a ftleas izkIrdrkZ dk uke mtkxj
djuk okafNr ugha gks] foi= ds lkFk lkekU;r% okafNr izkIrdrkZ dh jlhn ds cnys
mlds leFkZu eas O;;u inkf/kdkjh }kjk ,d gLrfyf[kr izek.ki= layXu fd;k tk,xk
fd Hkqxrku mfpr jhfr ls fd;k x;k gSA
lafonkxr vkdfLed O;;
187-
187- lafonkxr vkdfLed O;; foi=kas fd fudklh fc-dks-la- Qkje 24 eas dh tkrh gSA foi=
esa eqfnzr vFkok gLrfyf[kr 'kh"kkZsa esa O;; fy[kus ds vfrfjDr dksbZ C;ksjk nsuk visf{kr
ugha gksrk vkSj dksbZ mi&okmpj layXu djus dh gh vko';drk gksrh gSA
188-
188- lHkh Hkqxrkuksa ds fy, O;;u inkf/kdkjh dks oS/k LohÑfr;ka vo'; izkIr dj ysuh
pkfg,A 1000 #- ls vf/kd ds mi&okmpj dk;kZy; eas j[ks tkus pkfg, tcfd 'ks"k dks
foÙkh; o"kZ dh lekfIr ds ckn u"V dj nsuk vFkok dkV nsuk pkfg, ftlls os nqckjk
mi;ksx eas ugha vk ldsAa 1000 #- ls vf/kd ds mi&okmpjksa dks dk;kZy; eas rhu o"kZ
rd lajf{kr j[kuk pkfg,A
189-
189- foi= dh jkf'k lfgr dqy v|ru O;; ¼,Dlisfa Mpj vi Vw MsV½ dks vkoaVu ,oa O;;
Kkiu ij fy[kk tkuk pkfg, vkSj foi= eas ;fn ;g ugha fn;k x;k gks ;k O;; vuqnku
ls vf/kd gks] rks dks"kkxkj inkf/kdkjh dks Hkqxrku ls euk dj nsuk pkfg,] ijarq fdlh
foÙkh; o"kZ ds vkjaHk ds igys nks eghuksa esa vFkkZr 31 ebZ rd] tc vkoaVu fudklh
inkf/kdkjh rd ugha igqp a k gks] ;fn vkoaVu vkSj O;; fy[kus ds fy, fu;r LFkku ij
^vkosfnr* 'kCn fy[kk x;k gks] rks foi= dk Hkqxrku fd;k tk ldrk gSA
iw.kZr% izekf.kr vkdfLed izHkkj
190-
190- iw.kZr% izekf.kr vkdfLed O;; ,sls vkdfLed O;; gksrs gSa ftuds fy, u rks fo'ks"k
LohÑfr dh t:jr gksrh gS] u izfrgLrk{kj dhA bldk O;; dk;kZy; iz/kku }kjk muds
ys[kkdj.k dh vko';drk ds v/;/khu vius izkf/kdkj ls fd;k tk ldrk gSA budh
fudklh fc-dks-la- Qkje 25 ds foi=ksa esa dh tk ldrh gSA
izfrgLrk{kfjr vkdfLed O;;
laf{kIr foi=
foi=
191-
191- Hkqxrku ds i'pkr izfrgLrk{kj dh vko';drk okys vkdfLed izHkkjksa dks fc-dks-la- Qkje
26 eas ^laf{kIr foi=ks*a ¼,ClVSªDV fcYl½ esa fudklh dh tk ldrh gSA ,sls foi=kas eas O;;ksa
ds fooj.k ugha gksrs gSa vkSj mUgas leFkZd okmpjksa ds fcuk gh dks"kkxkj eas izLrqr fd;k
tkrk gSA fudklh inkf/kdkjh izR;sd foi= esa ;g rF; fy[krk gS fd ^foLr`r foi=* dks
crkbZ xbZ rkfj[k rd izfrgLrk{kj gsrq Hkstk tkuk gSA
fVIi.kh % ;fn O;; dks LFkk;h vfxze ls pqdk;k tk ldrk gks] rks laf{kIr foi=ksa ds
ek/;e ls /ku dh fudklh dh tkuh pkfg,A
192-
192- dks"kkxkj esa vxys vkdfLed laf{kIr foi= ds lkFk bl vk'k; dk izek.ki= fd iwoZ esa
fudklh fd;s x;s laf{kIr foi=ksa ds fy, foLr`r foi= veqd frfFk dks izfrgLrk{kj gsrq
fu;a=h inkf/kdkjh ds ikl is'k dj fn;k x;k gS] layXu fd;k tk,xkA
fVIi.kh % Hkqxrku ds igys izfrgLrk{kfjr vkdfLed O;;ksa dks O;; ds iw.kZ fooj.k ds
lkFk fc-dks-la- Qkje 25 eas izLrqr fd;k tk,xk u fd mij of.kZr laf{kIr foi=kas esAa

Page 41 of 88
 foLr`r foi=
foi=
193
193- ¼i½ fdlh Hkh ekeys esa foLr`r foi= dh izLrqfr eas dks"kkxkj ls laf{kIr foi= dh fudklh
djus dh frfFk ls N% eghus ls vf/kd dk foyac ugha fd;k tkuk pkfg,A bl vof/k ds
ckn rc rd dksbZ Hkh laf{kIr foi= ugha Hkquk;k tk ldsxk tc rd bu fu;eksa ds
vuq:i foLr`r foi= izLrqr ugha dj fn;k tkrkA
¼ii½ tks ifj;kstuk;sa lEc) foHkkxks@ a fudklh ,oa O;;u inkf/kdkfj;ksa }kjk fu"ikfnr ugha
dh tkrh gksa buesa foHkkx }kjk ek¡x lkekU;r;k lEc) dk;Z foHkkxksa ds mi 'kh"kZ esa
izLrqr dh tk,¡xh A fdUrq] ;fn mDr jde dk mica/k ctfVr ek¡x 'kh"kZ esa djuk laHko
u gks rks lEc) foHkkx@fudklh ,oa O;;u inkf/kdkjh /ku dh fudklh laf{kIr foi=
ij djsxk vkSj nksgjk ys[kkdj.k ls cpus ds fy, cSd a Mªk¶V@pkyku ¼mlh dks"kkxkj ds
fy,½ ds ek/;e ls dk;Z foHkkx dks miyC/k djk nsxk A
,sls ekeyksa esa ifj;kstuk dk foLr`r vkdfLedrk foi= ¼Mh-lh- fcy½ fc-dks-la-
Qkje la[;k 27B esa ys[kk dh fudklh ds ,d o"kZ ds Hkhrj lEc) dk;Z
izeMa y@izeM a yksa }kjk egkys[kkdkj dks fn;k tk,xk A fdUrq] blls izkjafHkd rkSj ij /ku
dh fudklh djus okyk foHkkx egkys[kkdkj dks iw.kZ ys[kk izLrqr djus ds nkf;Ro ls
eqDr ugha gks tkrk vkSj ys[kk izLrqr djus dk bldk nkf;Ro rHkh iwjk gksrk gS tc
egkys[kkdkj }kjk ys[kk dk lek;kstu dj fy;k tk, A
¼iii½ mu dsUnz izk;ksftr Ldheksa es]a ftuesa jkT; ljdkj jkT; dk 'ks;j nsrh gks vkSj
dsUnz izk;ksftr Ldheksa ds fu;ekuqlkj pkVZMZ ys[kkiky }kjk okf"kZd vad{s k.k fd;k tkrk
gks] muesa pkVZMZ ys[kkiky }kjk fd, x, vad{s k.k izfrosnu ds vk/kkj ij foLr`r
vkdfLedrk foi= ¼Mh-lh- fcy½ nsuk gh ;Fks"V gksxk A fdUrq] ,sls foi= esa fuEufyf[kr
C;kSjk gksuk pkfg, %&
¼d½ foi= dk izdkj(
¼[k½ laf{kIr vkdfLedrk foi=¼,-lh- fcy½@foLr`r vkdfLedrk foi=¼Mh-lh- fcy½ dh
la[;k] rkjh[k vkSj jkf'k(
¼x½ eq[; 'kh"kZ] foi= la[;k] ;kstuk@xSj ;kstuk vkSj O;; dk foLr`r fooj.k (
¼?k½ dsUnz vkSj jkT; ds 'ks;j dk vuqikr(
¼M+½ Øe'k% pkyku@okmpj(
¼p½ dks"kkxkj@mi dks"kkxkj dk uke(
¼N½ fudklh ,oa O;;u inkf/kdkjh dk dksM(
¼t½ erns; ;k izHk`r A
194
194- ekfld vkdfLed O;; iath ds vk/kkj ij ekfld foLr`r foi= fc-dks-la- Qkje 27 esa
rS;kj fd;k tkuk pkfg,A foLr`r foi= ij ^dks"kkxkj esa Hkqxrku gsrq ugha* 'kh"kZd nsuk
pkfg,A foi= ij izHkkfjr jkf'k vkSj layXu mi&okmpjksa dks ml eghus esa dks"kkxkj ls
dh xbZ okLrfod fudklh dh jkf'k ls iwjh rjg esy [kkuk pkfg,A ml ij fudklh ,oa
O;;u inkf/kdkjh dk gLrk{kj gksuk pkfg, vkSj mls fu;a=h inkf/kdkjh ds ikl is'k
fd;k tkuk pkfg,A foLr`r foi= ds lkFk 5000 #- ls vf/kd ds mi&okmpj layXu
fd, tkus pkfg, vkSj 5000 #- ls de jkf'k ds laca/k eas foi= ij fudklh ,oa O;;u
inkf/kdkjh dk izek.ki= i`"Bkafdr gksuk pkfg,A

Page 42 of 88
 izfrgLrk{kj vkSj vLohÑfr
195-
195- izfrgLrk{kjdrkZ inkf/kdkjh dks fc-dks-la- Qkje 27 esa izLrqr foLr`r foi= ds var eas
fofgr izek.ki= ij gLrk{kj djuk pkfg, vkSj O;;u inkf/kdkjh dks fdlh vLohÑfr ls
voxr djkuk pkfg,A vLohÑr jkf'k dks fcuk pwd fd, ml foHkkx gsrq dks"kkxkj esa
izLrqr vxys vkdfLed O;; foi= ij vYidkfyd fudklh ¼'kkWVZ Mªkbax½ ds }kjk okil
dj fn;k tkuk pkfg,A foi= eas izR;sd mi&okmpj dh ldy jkf'k dh izfof"V dh
tkuh pkfg, vkSj ;ksx ds uhps ^¼ekg½ ds ¼jkf'k½ #- ds foi= ls ?kVk ys*a fy[kuk pkfg,A
jlhn 'kq) jkf'k dh gh nh tkuh pkfg, vkSj vLohÑr en dh fcuk pwd fd, olwyh
dj yh tkuh pkfg,A
196-
196- ;fn i=kpkj ds ckn izfrgLrk{kjdrkZ inkf/kdkjh viuh vkifÙk;ksa dks okil ys ysrk gS]
rks mu enksa dks vxys vkdfLed O;; foi= eas 'kkfey fd;k tk ldrk gS vkSj mudh
iqu% fudklh dh tk ldrh gSA ,sls ekeys esa dks"kkxkj eas izLrqr vxys foi= eas
mi&okmpjksa ds ;ksx ds ckn ;g izfof"V dh tkuh pkfg, fd % ^^vkdfLed O;; foi=
la ¼la[;k½ fnukad ¼frfFk½ ls] dVkSrh }kjk foi= ¼la[;k@ eghuk½ ds }kjk okil dh xbZ
vkSj ¼vkns'k dk funsZ'k½ ds vuqlkj iqu% LohÑr] vLohdkj dh x;h jkf'k tksM+ ys*a *A
izkfIr jlhn ldy jkf'k ds fy, gh gksxhA
197-
197- bl ckr dk è;ku j[kk tk,xk fd O;;u inkf/kdkjh ds jftLVj eas izHkkfjr jkf'k dk
;ksx gksrk gS] izfrgLrk{kjdrkZ inkf/kdkjh }kjk LohÑr jkf'k dk ughaA ;fn fdlh jkf'k
dks vLohÑr fd;k tkrk gks] rks mldk leatu ,d vYidkfyd fudklh ¼'kkWVZ
foFkMªkoy½ }kjk nwljs foi= ds ek/;e ls fd;k tkrk gSA vr,o izR;sd 'kh"kZ ds
okLrfod O;; dk fglkc NkaVh xbZ jkf'k okys dkWye esa dkyh L;kgh ls ?kVko dk
fu'kku yxkdj izfof"V djus ds ckn fd;k tkrk gS tSlk fd leatu fd, x, foi= esa
fd;k tkrk gSA bl izdkj vxz.khr ;ksx ¼dSfjM QkoMZ VksVYl½ gh lgh gksx a As
198-
198- dks"kkxkj ds ys[ks esa of.kZr fodyu ds leFkZu esa foLr`r foi= dks"kkxkj inkf/kdkjh ds
ekè;e ls egkys[kkdkj dks laf{kIr vkdfLedrk foi= ¼,-lh- fcy½ dh fudklh dh
rkjh[k ls N% ekg ds Hkhrj vxzlkfjr dj fn;k tk, vkSj dks"kkxkj mldk ys[kk j[ksA
vuqHkkx 5 & is'a ku Hkqxrku
mi&vuqHkkx 1 & ifjp;kRed
199-
199- ¼d½ blesa blds ckn ;Fkkmicaf/kr ds v/;/khu] bl vuqHkkx ds fu;e Hkkjr esa fcgkj
ljdkj }kjk vFkok mlds jktLo ls ns; is'a kukas ls lacfa /kr Hkqxrku izfØ;k dk fofu;eu
¼jsxqy's ku½ djsx a (s
ijarq ;fn fdlh jkT; esa isa'ku Hkqxrku ds fy, dksbZ fHkUu izfØ;k fofgr gks] rks tc rd
mlds izfrdqy ljdkj dk lkekU; vFkok fo'ks"k vkns'k u gks]a rc rd ml jkT; ds
dks"kkxkj ls fcgkj }kjk vFkok mlds jktLo ls ns; fdlh ia's ku Hkqxrku esa ogh izfØ;k
viukbZ tk,xhA
¼[k½ bl fu;e esa vUrfoZ"V dksbZ ckr fuEufyf[kr dks izHkkfor djus okyh ugha le>h
tk;sxh%&
¼i½ is'a ku vf/kfu;e ¼1871 dk vf/kfu;e XXMI½ vFkok mlds v/khu cus fdUgha fu;ekas
;k Hkkjr ljdkj ds vf/kfu;e] 1935 dh /kkjk 124 ds v/khu dk;ksZa ds
izR;k;kstu ¼Msfyxs'ku½ ds ifj.kkeLo:Ik is'a ku vf/kfu;e ds v/khu Hkkjr ljdkj

Page 43 of 88
 ds dk;kZsa dks djus ds fy, jkT; ljdkj dks lkSia s x;s ,sls dk;kZsa ds izfr iz;ksx
djus es(a
¼ii½ iz'kklfud lsok fofu;ekas esa vUrfoZ"V fdlh fu;e ds mica/k ftudk mica/k bl
vuqHkkx esa ugha gS] ;k fcgkj ds jkT;iky }kjk ;k muds izkf/kdkj ds v/khu
tkjh fcgkj jkT; }kjk vFkok mlds jktLoksa ls ns; fdUgha is'a kuksa dh Hkqxrku
izfØ;k fofgr djus okys dfri; foHkkxh; fofu;ekas ds mica/kA
200-
200- tc rd fo"k; ;k lanHkZ esa dksbZ izfrdwy ckr u gks ;k blds izfrdwy ljdkj ds
vfHkO;Dr vkns'k u gks] ljdkj }kjk Hkkjr ljdkj] LFkkuh; fuf/k ;k fdlh vU;
izkf/kdkj dh vksj ls fdlh dks"kkxkj ls ns; is'a kuksa ds Hkqxrku ds lac/a k eas izfØ;k dk
fofu;eu bl vuqHkkx ds fu;ekas ds }kjk fd;k tk,xkA
201-
201- tgka vfHkO;Dr :Ik ls vU;Fkk micaf/kr gks vFkok lanHkZ ls vU;Fkk visf{kr gks] muds
flok;s bl vuqHkkx esa %
^O;;u inkf/kdkjh* ls vfHkizsr gS dks"kkxkj inkf/kdkjh@cSd a A
^jktuhfrd is'a ku* ls vfHkizsr gS os is'a ku] tks lsok isa'ku u gks vkSj fdlh O;fDr dks ;k
mlds lac/a k esa jktuhfrd fygkt ls vFkok vuqdia k ds vk/kkj ij] ;k ljkguh; vFkok
iz'kaluh; lsok] dks /;ku esa j[k dj ;k vf/kdkjksa vFkok ifjyfC/k;ksa ¼bekWY;weVas ~l½ ds
vH;iZ.k ds vk/kkj ij Lohd`r ;k ijaijkxr :Ik ls Hkqxrs; gks vkSj blesa fu;r HkRrksa
vkSj vuqnkuksa ds iwfrZ;ka :Ik esa Hkqxrs leuqn's ku ;k {kfriwfrZ Hkh 'kkfey gSA
^lsok isa'ku* ls vfHkizsr gS fdlh O;fDr dks vFkok fdlh O;fDr dh ckcr ljdkj ds
v/khu foxr fu;kstu ds QyLo:Ik Hkqxrs is'a ku gS vkSj blesa bl izdkj ns; miknku
¼xzPs ;wVh½ Hkh 'kkfey gSA
202-
202- ia's ku ;k fdlh ikfjokfjd ia's ku fuf/k vFkok is'a ku fuf/k;ksa esa vfHknku dh ckcr Hkqxrs
vU; jkf'k;ka] pkgs mUgas ftl uke ls Hkh tkuk tk;] rFkk deZdkj izfrdj vf/kfu;e ds
rgr ns; jkf'k;ka bl vuqHkkx ds fu;eksa ds v/;/khu ugha gSAa
mi&vuqHkkx 2 & Hkqxrku dk LFkku
203-
203- ¼d½ blesa blds ckn ;Fkkmicaf/kr ds v/;/khu] Hkkjr esa ns; lsok ia's kuksa dh fudklh
Hkkjr eas fdlh Hkh dks"kkxkj@lkoZtfud {ks= ds cSd a ls dh tk ldrh gSA
¼[k½ vU; jkT; ljdkjksa ds lkFk ikjLifjd O;oLFkk ds v/khu] muds }kjk LohÑr dksbZ
Hkh isa'ku fcgkj ds fdlh Hkh dks"kkxkj ls vkSj fcgkj ljdkj }kjk LohÑr is'a ku muds
lacfa /kr dks"kkxkjksa ls ns; gSaA
¼x½ jktuhfrd is'a ku dh fudklh jkT; ds fdlh Hkh dks"kkxkj ls dh ldrh gSA
Hkkjr eas LFkkukarj.k
204-
204- ¼d½ vkosnu ij ;k i;kZIr dkj.k crk;s tkus ij jkT; ljdkj ;k egkys[kkdkj }kjk
Hkqxrku dk vUrj.k Hkkjr ds ,d dks"kkxkj ls nwljs dks"kkxkj esa fd;k tk ldsxkA
¼[k½ ;g fu;e eq[;r% lsok is'a kukas ij ykxw gSA fdarq bls jktuhfrd is'a kukas ij Hkh ykxw
fd;k tk ldrk gS] ysfdu ,sls ekeyksa esa varj.k dh vuqefr nsus ds iwoZ egkys[kkdkj
jktuhfrd is'a ku&Hkksxh dh vksj ls fuokl ifjorZu dh LohÑfr nsus ds fy, l'kDr
izkf/kdkj dh lgefr izkIr dj ysAa
¼x½ bl fu;e ds v/khu jkT; ljdkj vFkok vU; dk;Zikyd ijkf/kdkjh }kjk tkjh
fdlh vkns'k dh izfr egkys[kkdkj dks vxzlkfjr dh tkuh pkfg,A ftl dks"kkxkj ls

Page 44 of 88
 Hkqxrku dks varfjr fd;k tkuk gS] mls egkys[kkdkj dks is'a ku Hkqxrku vkns'k ds nksuksa
v/kkZ'a k okil dj nsus dk vuqn's k fn;k tkuk pkfg,A
¼?k½ mlds ckn egkys[kkdkj }kjk ;k rks u;k Hkqxrku vkns'k tkjh fd;k tk,xk ;k u,
dks"kkxkj esa Hkqxrku gsrq iqjkus Hkqxrku vkns'k dks eq[kkafdr fd;k tk,xk rFkk ml jkT;
ds egkys[kkdkj ds ek/;e ls ml dks"kkxkj inkf/kdkjh dks vxzlkfjr fd;k tk,xk tks
Hkfo"; eas isa'ku dk Hkqxrku djsxkA
¼p½ ,sls varj.k ds ekeykas es]a is'a ku dks LohÑfr nsus okyk izkf/kdkj egkys[kkdkj dks
is'as ku ds dkxtkr ds lkFk&lkFk is'a ku&Hkksxh ds ikliksVZ lkbt dk uohure QksVksxzkQ
dh ,d izekf.kr izfr Hkstx s k ftls egkys[kkdkj }kjk is'a ku Hkqxrku vkns'k ds O;;udrkZ
okys fgLls ij fpidk;k tk,xkA ;g izfØ;k jkT; ds vanj fd;s tkus okys vaarj.kksa ds
ekeys eas Hkh ykxw gksxhA
jkT; ds vanj vaarj.k
205-
205- dks"kkxkj inkf/kdkjh is'a ku Hkqxrku dk jkT; ds vanj ,d ls nwljs ftys eas varfjr djus
ds fy, izkf/kÑr gSA dks"kkxkj inkf/kdkjh dks is'a ku Hkqxrku vkns'k ds nksukas v/kZ'a kksa dks
u, ftys ds dks"kkxkj inkf/kdkjh ds ikl ml frfFk dh lwpuk ds lkFk] tc rd iqjkus
ftys eas Hkqxrku fd;k x;k Fkk] vxzlkfjr dj nsuk pkfg, vkSj lkFk gh lkFk lalp w u dh
izfr egkys[kkdkj dks Hkh vxzlkfjr dj nsuh pkfg,A
mi&vuqHkkx 3 & Hkqxrku gsrq izkf/kdkj
f/kdkj
is'a ku Hkqxrku vkns'k
206-
206- tc rd fd ljdkj fdlh [kkl Js.kh is'a kuksa ds fy, vU;Fkk vkns'k u ns] isa'kuksa dk
Hkqxrku egkys[kkdkj }kjk tkjh is'a ku Hkqxrku vkns'kksa ds vk/kkj ij gh fd;k tk ldrk
gSA
207-
207- ¼d½ is'a ku Hkqxrku vkns'k tkjh djus eas egkys[kkdkj }kjk vkns'k ds lkFk] ;fn
is'a ku&Hkksxh fganh ;k vaxtzs h esa viuk gLrk{kj dj ldrk gks rks mlds gLrk{kj dk
uewuk vU;Fkk is'a ku&Hkksxh ds ck,a gkFk ds vaxBw s rFkk vaxfq y;ksa ds fu'kku dk uewuk]
layXu fd;k tk,xkA gLrk{kj dk uewuk vFkok vaxBw s ,oa maxfy;ksa ds fu'kku lEc)
dk;kZy; iz/kku vFkok fdlh vU; tokcnsg O;fDr }kjk lE;d :i ls vuqizekf.kr gksA
is'a ku&Hkksxh rFkk mlds ifr@iRuh ds ikliksVZ vkdkj ds QksVksxzkQ dh izekf.kr izfr
ia's ku Hkqxrku vkns'k ds O;audjrk okys fgLls ij fpidkbZ tkuh pkfg,A
¼[k½ ;fn iwoksZDr vfHkys[kksa esa ls dksbZ vfHkys[k u gks rks egkys[kkdkj dks funZ's k fd;k
tkuk pkfg,A is'a ku Hkqxrku vkns'k ds O;;udrkZ okys fgLls dh ewy izfr ds lkFk rqyuk
djus ds iz;kstu ls vU;Fkk fdlh iz;kstu ds fy, mUgsa ia's kuj ls fdlh Hkh rjg izkIr
ugha fd;k tkuk pkfg,A
¼x½ egkys[kkdkj ls is'a ku Hkqxrku vkns'k izkIr gksus dh frfFk vkSj is'a ku&Hkksxh dks lwpuk
tkjh djus dh frfFk dks ml Kkiu esa fy[k fy;k tkuk pkfg, ftleas is'a ku Hkqxrku
vkns'k dh izkfIr Lohdkj dh xbZ gksA
208-
208- ¼d½ ftu ekeyksa esa is'a ku&Hkksxh okyk fgLlk [kks x;k gks] f?kl x;k gks ;k QV x;k gks
;k fQj is'a ku&Hkksxh vFkok O;;u inkf/kdkjh okys fgLls iwjh rjg Hkj x, gks]a muesa
O;;u inkf/kdkjh egkys[kkdkj dks funZ's k fcuk gh is'a ku Hkqxrku vkns'k dk uohdj.k
djus ds fy, izkf/kÑr gSA uohÑr is'a ku Hkqxrku vkns'k ij Hkh iqjkuh la[;k] frfFk rFkk
tkjh djus okys inkf/kdkjh ds gLrk{kj dh izfrÑfr ¼QSfLlfey½ gh jgsxhA iqjkuk is'a ku

Page 45 of 88
 Hkqxrku vkns'k ;fn miyC/k gks] rks O;;u inkf/kdkjh }kjk mls rhu lky rd lqjf{kr
j[kk tk,xk vkSj mlds ckn u"V dj fn;k tk,xkA is'a ku Hkqxrku vkns'k jftLVj dh
vH;qfDr okys dkWye eas u;k is'a ku Hkqxrku vkns'k tkjh djus lac/a kh fVIi.kh fy[k nh
tk,xhA
¼[k½ is'a ku Hkqxrku vkns'k dk uohdj.k djrs le; uohÑr is'a ku Hkqxrku vkns'k ij
O;;u inkf/kdkjh }kjk gLrk{kj fd;s tkus ds igys] ml ij iqjkus is'a ku Hkqxrku vkns'k
ls ;FkfLFkfr is'a ku&Hkksxh ds gLrk{kj vFkok vaxBw s ds fu'kku] rFkk mlds QksVksxzkQ okyk
fgLlk ewy vkns'k ds iUus dks dkVdj uohd`r is'a ku Hkqxrku vkns'k ij fpidk fn;k
tk,xkA
209-
209- ¼d½ ;fn dksbZ is'a ku&Hkksxh dqN le; rd is'a ku dh fudklh djus ds ckn mldk
vkaf'kd :ikarj.k dj ysrk gks] rks is'a ku Hkqxrku vkns'k ds nksuksa fgLlksa dks vfoyac
egkys[kkdkj ds ikl Hkst fn;k tkuk pkfg,] ftuds }kjk Hkfo"; eas de is'a ku Hkqxrku
ds fy, izkf/kÑr djus okyk u;k is'a ku Hkqxrku vkns'k tkjh fd;k tk,xkA
¼[k½ ;fn egkys[kkdkj dk;kZy; ls izkIr is'a ku Hkqxrku vkns'k ,sls is'a ku&Hkksxh ls
lacfa /kr gks ftuds i{k esa vuafre ¼izkfs otuy½ is'sa ku Hkqxrku vkns'k tkjh fd;k x;k gks]
rks vuafre is'a ku Hkqxrku vkns'k ds nksuksa v/kZ'a kksa dks vafre ¼Qkbuy½ is'a ku ds izFke
Hkqxrku okmpj ds lkFk fucaf/kr fyQkQs ds ek/;e ls dks"kkxkj vuqlp w h ¼Vªt
s jh
f'kM~;y w ½ ds igys gh egkys[kkdkj dk;kZy; Hkst fn;k tkuk pkfg,A
is'a ku Hkqxrku vkns'k jftLVj
210-
210- is'a ku Hkqxrku vkns'kksa ds O;;udrkZ okys fgLlksa dks is'a ku ds lsok] jktuhfrd vkfn oxksaZ
ds fglkc ls vyx&vyx Qkbyksa eas flyflysokj fpidk;k tk;sxkA bu Qkbyksa dks
O;;u inkf/kdkjh dh O;fDrxr vfHkj{kk esa gh bl rjg j[kk tkuk pkfg, fd
ia's ku/kfj;ksa dh mu rd igqp a ugha gks ldsA
211-
211- ¼d½ O;;u inkf/kdkjh vius dk;kZy; ds fy, tkjh is'a ku Hkqxrku vkns'kksa dks chVhlh
izi= 28 okys jftLVj esa j[ksxk tks iwoksZDr fu;e esa of.kZr Qkbyksa ds fy, lwph ds :i
esa dke djsxkA ;g ns[kus ds ckn fd u, vkns'k dks bl jftLVj esa lgh <ax ls izfof"V
dj fy;k x;k gS] O;;u inkf/kdkjh ^is'a ku&Hkksxh dk uke* okys dkWye esa viuk
vkn~;k{kj dj nsxk] vkSj izfof"V ds uhps i`"B ij yky L;kgh ls ,d Nksj ls nwljs Nksj
rd js[kk [khap nsxkA tc rd Hkqxrku vkns'k ykxw jgrk gks rcrd vH;qfDr dk dkWye
[kkyh j[kk tk,xkA tc is'a ku&Hkksxh dh e`R;q ;k varj.k vkosnu djus ij vFkok vU;Fkk
ftlls mlds v/khu Hkqxrku okys ia's kujksa dh lwph ls LFkk;h rkSj ij uke gVkuk iM+rk
gS] ds dkj.k tc vkns'k ds nksuksa v/kZ'a kksa dks okil dj fn;k tk, rc O;;u inkf/kdkjh
ds vkn~;k{kj ds lkFk okilh dh frfFk vkSj dkj.kksa dh izfof"V dj nh tk,xhA
¼[k½ fdlh ia's ku/kjh dh e`R;q dh lwpuk feyus ij is'as ku Hkqxrku vkns'k jftLVj rFkk
is'a ku Hkqxrku vkns'k ds O;;udrkZ okys fgLls esa rF; ntZ djus ds fy, rRijrkiwoZd
dkjZokbZ dh tk,xhA
¼x½ is'a ku] tks thou i;Zar ds fy, Lohd`r ugha gksrk cfYd fo'ks"k ifjfLFkfr;ksa ds
v/;/khu gksrk gS] ;Fkk fookg ds ckn ;k [kkl mez eas vFkok vU; fof'k"V ifjfLFkfr;ksa esa
can gks tkus okys is'a kuksa dh izfof"V vU; is'a kuksa ds lkFk ugha djds blh iz;kstu ls j[ks
tkus okys fo'ks"k jftLVj esa dh tk,xhA ,sls is'a kuksa ds lHkh is'a ku Hkqxrku vkns'kksa dh
la[;k ds vfrfjDr ^,l* v{kj tqM+k jgsxkA ,sls jftLVjksa esa bl Js.kh ds izR;sd is'a ku

Page 46 of 88
 ds lkFk tqM+h fo'ks"k lhekvkas vkSj 'krksZa dks Li"V rFkk lgh :i esa n'kkZus ds fy,
vfrfjDr dkWye cuk, tk;sx a As

mi&vuqHkkx 4 & Hkqxrku dk rjhdk

ns; frfFk
212-
212- ekfld njkas ij fu;r is'a ku vxys ekg dh igyh frfFk dks ;k mlds ckn ekfld rkSj
ij ns; gksrs gS]a ijarq is'a ku ds :ikarj.k fd, x, va'k ds O;;u ds ifj.kkeLo:i is'a ku
dh nj esa varj gksus ij] ekg ds [kf.Mr fgLls ds fy, ewy nj ls ekg ds var eas
Hkqxrku fd;k tk ldrk gS(
ijUrq ;g vkSj fd] fdlh ekg dk igyk pkj fnu ;fn lkoZtfud vodk'k gks vkSj mu
fnuksa es]a ;FkkfLFkfr dks"kkxkj ;k lkoZtfud {ks= ds cSad ls] is'a kuksa dk Hkqxrku ugha fd;k
tkrk gks] rks is'a ku dk Hkqxrku vodk'kksa ds igys vafre dk;Zfnol dks fd;k tk
ldsxkA
nkoksa dk Hkqxrku
213-
213- blesa blds ckn ;Fkkmicaf/kr ds flok;s is'a ku Hkqxrku vkns'k ds lkFk rqyuk dj
igpku dj fy;s tkus ds ckn is'a ku&Hkksxh dks is'a ku dk Hkqxrku O;fDrxr :i ls gh
izkIr djsA
214-
214- O;;u dk;kZy; esa is'a ku Hkqxrku vkns'k izkIr gksus ds ckn viuk is'a ku izkIr djus ds
fy, igyh ckj vkus ij leqfpr igpku dj ysus ds ckn is'a ku&Hkksxh okyk fgLlk lkSia
fn;k tk,xkA tgka vko';d gks is'a ku Hkqxrku vkns'k ds O;;udrkZ okys fgLls esa bl
iz;kstukFkZ fu/kZfjr LFkku ij is'a ku&Hkksxh dk] ;FkkfLFkfr gLrk{kj dk uewuk ;k vaxBw s dk
fu'kku ys fy;k tk,xkA
215-
215- is'a ku&Hkksxh ds O;fDrxr :i ls izLrqr ugha fd;s tkus okys izR;sd nkos ds lkFk thou
izek.ki= vo'; layXu djuk gksxkA uhps mYysf[kr fu;eksa ds vuqlkj blls NwV izkIr
u gksA tc Hkqxrku thou izek.ki= ij fd;k tkrk gks] rks ,slk flQZ iwjh dh xbZ
vof/k;ksa ;k izek.ki= dh frfFk ds igys ds fy, gh fd;k tk ldrk gSA thou izek.ki=
ij ogh djsxk tks izek.ki= ij bu fu;ekas ds v/khu ,sls gLrk{kj djsu ds fy,
izkf/kÑr gksA bl iz;kstu ls thou izek.ki= ij gLrk{kj djus ds fy, lHkh jktif=r
ljdkjh lsod izkf/kÑr gSAa
216-
216- ljdkj ds lkFk {kfriwfrZ ckaM Hkjus okys vkSj igys isas'ku foi= ds lkFk rFkk mlds ckn
gj o"kZ ds lekiu ij fu;ekuqlkj izkf/kÑr O;fDr;ksa }kjk gLrk{kfjr thou izek.ki=
izLrqr djus okys cSd a jksa ds ek/;e ls viuk is'a ku ysus okys is'a ku&Hkksfx;ksa ds fy,
dks"kkxkj esa O;fDrxr mifLFkfr igyh ckj Hkh vko';d ugha gSA
217-
217- l{ke izkf/kdkjh ds vkns'kksa }kjk O;fDrxr mifLFkfr ls fo'ks"k rkSj ij NwV izkIr
is'a ku&Hkksxh] efgyk is'a ku&Hkksxh tks lkoZtfud mifLFkfr ds fy, vH;Lr u gks vFkok
'kkjhfjd chekjh ;k v'kDrrk ds dkj.k mifLFkr gks ikus esa vleFkZ is'a ku&Hkksxh fdlh
tokcnsg ljdkjh lsod vFkok dksbZ vU; lqKkr rFkk fo'oluh; O;fDr }kjk gLrk{kfjr
thou izek.ki= izLrqr djds vius izfrfuf/k ds ek/;e ls viuk ia's ku izkIr dj
ldrk@ldrh gSA
fVIi.kh % izeM a yh; vk;qDr vkSj vU; foHkkxk/;{k rFkk lekgrkZ fdlh is'a ku&Hkksxh dks
is'a ku izkIr djus ds iz;kstu ls O;fDrxr mifLFkfr ls NwV nsus ds fy, l'kDr gSA

Page 47 of 88
218-
218- tc fdlh is'a ku&Hkksxh dks O;fDrxr mifLFkfr ls fo'ks"k :i ls NwV izkIr gks] rks O;;u
inkf/kdkjh }kjk ;g rF; mlds is'a ku Hkqxrku vkns'k ij ntZ dj fn;k tk,xkA
mifLFkr u gksus ds reke ekeyksa eas ml izi= ds is'a ku Hkqxrku vkns'k ij ,d fVIi.kh
ntZ dh tk,xh] ftlesa gj o"kZ ds varxZr is'a ku&Hkksxh ds fujarj vfLrRo esa cus jgus
dk izek.k i= fn;k x;k gks( vkSj ml fVIi.kh ds lkeus O;;u inkf/kdkjh ;k ml rF;
dk lR;kiu djus okys inkf/kdkjh }kjk vkn~;k{kj fd;k tk,xkA
219-
219- vfuoklh Hkkjrh; is'a ku&Hkksxh Hkkjr eas viuk is'a ku lE;d :i ls izkf/kÑr ml
vfHkdrkZ ds ek/;e ys ldsxk tks fdlh eftLVªVs ] uksVjh vFkok cSd a j }kjk gj volj
ij ;g izek.ki= vo'; izLrqr djsxk fd ftl rkfj[k rd ds ia's ku dk nkok fd;k x;k
gS] ml rkfj[k rd is'a ku&Hkksxh thfor Fkk] c'krZs fd mlus vfrfjDr Hkqxrku dh okilh
gsrq ckaM u Hkj fn;k gks vkSj o"kZ esa de ls de ,d ckj og iwod Z fFkr izek.ki= ugha
izLrqr djrk gksA
220-
220- fof{kIr O;fDr;ksa dk is'a ku ikxyiu vf/kfu;e ¼IV, 1912½ ds v/khu fu;qDr muds
vfHkHkkodksa dks gh fn;k tk ldrk gS ;k fQj ,sls O;fDr;kas dks] ftUgas ljdkj }kjk
is'a ku ysus ds fy, fu;qDr fd;k x;k gksA
221-
221- tc dksbZ is'a ku&Hkksxh vo;Ld gks ;k fdlh vU; dkj.ko'k viuk dke dj ikus esa
v'kDr gks vkSj mldk fu;fer :i ls fu;qDr ,slk dksbZ izc/a kd vFkok vfHkHkkod gks]
;k tc LohÑfr nsus okys izkf/kdkj }kjk ,sls izc/a kd vFkok vfHkHkkod dks ukefufnZ"V
ugha fd;k x;k gks] rc is'a ku&Hkksxh ds ;k mldh vksj ls vkosnu fd;s tkus ij rFkk
vius }kjk vf/kjksfir 'krkZsa ds v/;/khu] lekgrkZ is'a ku&Hkksxh dh vksj ls ia's ku izkIr
djus ds fy, fdlh mi;qDr O;fDr dk izc/a kd vFkok vfHkHkkod gksuk ?kksf"kr dj
ldsxk] rFkk ml izc/a kd vFkok vfHkHkkod dks is'a ku dk Hkqxrku mlh rjg fd;k tk
ldsxk ftl rjg ewy /kkjd dks fd;k tkrk gS] c'krsZ fd izR;sd Hkqxrku ds le; ewy
/kkjd ds thfor gksus rFkk vkPNkfnr Hkqxrku vof/k ds fy, is'a ku izkIr djus dk ik=
gksus dk i;kZIr izek.k layXu gksA ,slh ?kks"k.kk lekgrkZ ds foosdkf/kdkj ls dHkh Hkh jí
vFkok cnyh tk ldrh gSA
ia's ku foi=
foi=ksa vkSj lacf/kr
af/kr izek.ki=
f/k k.ki=kas ds Qkje
222-
222- bl fu;e eas blds ckn ;Fkkmicaf/kr ds flok;s is'a ku Hkqxrku ds nkos fc-dks-la- Qkje
29 eas izLrqr fd, tk,axs ftldh ,d izfr O;;u inkf/kdkjh }kjk izR;sd is'a ku&Hkksxh ;k
mlds vfHkdrkZ vFkok izfrfuf/k dks miyC/k djkbZ tk,xhA foi= ij is'a ku&Hkksxh vFkok
mldh vksj ls oS/k fuLrkj.k ¼yhxy ,fDoVSal½ nsus gsrq izkf/kÑr fdlh vU; O;fDr }kjk
lE;d izkfIr jlhn yxkbZ xbZ gksA ;fn is'a ku&Hkksxh vius uke dk gLrk{kj ugha dj
ldrk gks] rks foi= ij mlds vaxBw s dk fu'kku fy;k tk,xkA is'a ku Hkqxrku vkns'k ds
is'a ku&Hkksxh okys fgLls dks foi= ds lkFk fujiokn :Ik ls izLrqr fd;k tk;sxkA
223-
223- izR;sd is'a ku&Hkksxh ls fo-dks-la- Qkje 29 esa vyx&vyx foi= izLrqr djus dh vis{kk
fd;s tkus dh ctk;s] egkys[kkdkj }kjk bl fufeÙk esa tkjh fd, tkus okys lkekU;
vFkok fo'ks"k vuqn's kksa ds v/;/khu] O;;u inkf/kdkjh gj Js.kh ds ia's kuksa ds fy, fc-dks-la-
Qkje 30 esa ,dy foi= rS;kj dj ldsxkA O;fDrxr :i ls mifLFkr gksus okys gj
is'a ku&Hkksxh dh izkfIr jlhn ml iz;kstu ds fy, micaf/kr dkWye eas yxkbZ tk,xh
tcfd fd, x, Hkqxrku ds leFkZu esa O;fDrxr izkfIr jlhn foi= ds lkFk layXu dh
tk,xhA ;fn Hkqxrku thou izek.ki= ds vk/kkj ij fd;k tkrk gks] rks jkf'k okLro esa
izkIr djus okys O;fDr ds uke dh O;fDrxr izkfIr jlhn ij bldk mYys[k fd;k
tk;sA foi= eas izfo"V la[;k dh izfof"V ,sls leLr dkxtkr ij dh tk,xhA

Page 48 of 88
224-
224- tc dksbZ ia's ku/kjh] viuk is'a ku fdlh vFkok izfrfuf/k ds ek/;e ls viuk is'a ku izkIr
djrk gks rc nkok ds leFkZu esa viuh vksj ls Hkqxrku izkIr djus ds fy, ukefufnZ"V
vfHkdrkZ ;k izfrfuf/k dks is'a ku dk Hkqxrku djus gsrq is'a ku&Hkksxh dk fyf[kr
izkf/kdkji= vo'; gksA ,sls ekeyksa ea]s ^Hkqxrku izkIr fd;k* dk i`"Bkadu is'a ku&Hkksxh
}kjk gLrk{kfjr gksuk pkfg, vkSj okLro eas Hkqxrku izkIr djus ds izek.kLo:i
;FkkfLFkfr vfHkdrkZ vFkok ukefufnZ"V O;fDr }kjk ,d i`Fkd izkfIr jlhn i`"Bkafdr dh
tk;sxh] ftlij LVkEi yxkus dh vko';drk ugha gksxhA
225-
225- ftu efgyk is'a ku&Hkksfx;ksa dk is'a ku fookg vFkok iqufoZokg ds dkj.k lekIr gksus okyk
gks] muls chVhvkj izi= 31 esa v/kZokf"kZd vk/kkj ij ,d ?kks"k.kk izkIr dh tk,xh tks
fnlacj vkSj twu ds fy, ns; is'a ku gsrq izLrqr foi=ksa ds lkFk layXu djuh gksxhA
226-
226- lsok is'a ku ikus okys lHkh is'a ku&Hkksfx;ksa ls foi=ksa ;Fkk eqfnzr Qkje ij vfu;kstu dk
izek.ki= ¼lfVZfQdsV vkSQ uu&,aIyk;esVa ½ izkIr fd;k tk,xkA ;fn dksbZ is'a ku&Hkksxh]
ftlds fy, izek.ki= ij gLrk{kj djuk visf{kr gks] fdlh ljdkjh LFkkiuk esa ;k jkT;
ljdkj }kjk vFkok LFkkuh; fuf/k ls Hkqxrku okyh LFkkiuk eas LFkk;h vFkok vLFkk;h :i
ls iqufuZ;ksftr gks tkrs gksa] rks mls mlesa mYysf[kr vko';d fooj.k izLrqr djus gksx a s
vkSj O;;u inkf/kdkjh irk djsxk vkSj fjiksVZ djsxk fd ,sls iqufuZ;kstu ds ekeys esa
fu;ekas dk mfpr vuqikyu fd;k x;k gS ;k ughsAa ;fn is'a ku&Hkksxh dks jkT; ljdkj ds
fu;eksa ds v/khu iqufuZ;kstu ds ckn is'a ku dh vuqefr gks] rks izek.ki= dks mlh vuq:i
mikarfjr fd;k tk,xkA
227-
227- lkoZtfud {ks= ds cSd a ksa ls is'a ku dh fudklh djus esa fuEufyf[kr izfØ;k dk ikyu
fd;k tk,xk %
¼d½ ;fn thou izek.ki= fdlh ,sls ekU;rk izkIr cSd a }kjk fn;k x;k gks] rks cSd
a ds
fy, ;g crkuk vko';d ugha gksxk fd is'a ku&Hkksxh mifLFkr gksus eas vleFkZ D;kas gSA
¼[k½ ,sls ekU;rkizkIr cSd a kas ds xzkgdksa dk is'a ku Hkqxrku muds [kkrs esa varj.k tek ds
tfj;s fd;k tk ldsxkA
is'a ku laforj.k izkf/k f/kdkj
dkj }kjk dh tkus okyh tk¡p
228-
228- igyh ckj is'a ku dh fudklh dj jgs is'a ku&Hkksxh dks ml vkns'k dh izfr izLrqr djuh
gksxh ftlds }kjk mlds isa'ku dh LohÑfr dk vkns'k lalfw pr fd;k x;kA
229-
229- is'a ku Hkqxrku dk nkok djus okys is'a ku&Hkksxh ds izkfIr vkus ij O;;u inkf/kdkjh }kjk
mlds O;fDrxr igpku fpg~uksa dh tkap dh tk,xh vkSj jlhn ij fd, x, gLrk{kj
dh is'a ku Hkqxrku vkns'k ds O;;udrkZ okys fgLls ij QSfDleyh gLrk{kj ds lkFk rqyuk
dh tk,xhA ;fn is'a ku&Hkksxh vius uke dk gLrk{kj ugha dj ldrk gks] rks jlhn ij
yxs mlds vaxBw s ds fu'kku dk feyku vkns'k ij yxs ewy fu'kku ds lkFk fd;k
tk,xkA langs dh fLFkfr esa igpku fpg~u] gLrk{kj vFkok maxfy;ksa ds fu'kku ds lac/a k
esa mHkjs lokykas ij vafre ifjfu/kkZj.k dks yafcr j[krs gq,] is'a ku&Hkksxh vkSj is'a ku
Hkqxrku vkns'k ds O;;udrkZ okys fgLls ij fpids QksVksxzkQ ls mldh ln`';rk ds
vk/kkj ij Hkqxrku fd;k tk,xkA
230-
230- tc dksbZ ia's ku/kkjh fdlh nwljs O;fDr ds ek/;e ls vius is'a ku dh fudklh djrk gks]
rks O;;u inkf/kdkjh nkoksa dh Nyiw.kZ izLrqfr ds fo#) fo'ks"k :i ls lrdZrk cjrsxk
vkSj Hkqxrku dk vkns'k nsus ds igys is'a ku&Hkksxh ds vfLrRo rFkk izkIrdrkZ dh igpku
ds ckjs eas viuk lek/kku dj ysxk vkSj ;fn mls dksbZ langs gks] rks Hkqxrku ds iwoZ og
mls is'a ku&Hkksxh ds ikl Hkstx s kA

Page 49 of 88
 fVIi.kh
fVIi.kh % tgka rd O;;u inkf/kdkjh dk loky gS] rks tc rd is'a ku&Hkksxh dh e`R;q ;k
vU; dkj.kksa ls mlds lekiu ¼VfeZu's ku½ ds ckjs esa O;;u inkf/kdkjh voxr ugha gks
tkrk] rc rd fdlh is'a ku&Hkksxh dh vksj ls isa'ku dk Hkqxrku izkIr djus ds izkf/kdkj
dks vfodYk ugha ekuk tk,xkA
231-
231- lkoZtfud :i ls mifLFkr u gksus okyh efgykvkas ds is'a ku Hkqxrku ds ekeys esa
/ks[kk/kM+h dh fo'ks"k tksf[ke dh vk'kadk dks ns[krs gq,] ,sls isa'ku&Hkksfx;ksd
a h igpku ds
fy, fo'ks"k lko/kkuh cjrh tk,xhA ,slh efgykvksa dh ewy :Ik ls rS;kj dh xbZ
o.kZukRed ukekoyh ¼MsfLØfIVo jkWy½ vkSj muds fujarj vfLrRo esa cus jgus dk
lkof/kd izek.ki= 'kgj] xkao ;k ijxuk ds nks ;k vf/kd izfrf"Br O;fDr;ksa }kjk
vuqizekf.kr djk;k tk,xkA

Hkqxrku vfHkys[k
232-
232- is'a ku Hkqxrku vkns'k ds nksuksa fgLlksa ds ihNs izR;sd Hkqxrku dh izfof"V dh tkuh pkfg,
vkSj mls O;;u inkf/kdkjh ds gLrk{kj }kjk ls vuqizekf.kr gksuk pkfg,A blds
vfrfjDr] ;fn tc dbZ eghuksa ds fy, is'a ku dk Hkqxrku ,d gh frfFk dk fd;k tkrk
gks] rks ;g vfuok;Z gS fd ia's ku Hkqxrku vkns'k esa Hkqxrku frfFk dh izfof"V mleas ls
izR;sd eghus ds lkeus dh tkuh pkfg, ftuds fy, Hkqxrku fd;k tkrk gksA gkykafd
,slh vusd izfof"V;ksa ds lkeus O;;u inkf/kdkjh }kjk dsoy ,d gh vn~;k{kj djus dks
ysdj dksbZ vkifÙk ugha gS fdUrq ,sls ekeys esa mUgas dks"Bd ls tksM+ fn;k tk,A
jktuhfrd is'a ku ij ykxw gksus okys fo'ks"k fu;e
233-
233- izR;sd O;;u inkf/kdkjh Hkqxrs jktuhfrd is'a kuksa dk jftLVj j[ksxk ftlesa izR;sd ia's ku
ds fy, fuEufyf[kr dks vyx&vyx n'kkZ;k tk,xk %
¼i½ is'a ku dk mn~xe ,oa izÑfr rFkk fdl vk/kkj ij ;g LohÑr fd;k x;k(
¼ii½ Hkqxrku dh jkf'k rFkk vof/k(
¼iii½ blds Hkqxrku dh LohÑfr iznku djus okys l{ke izkf/kdkj dk vkns'k(
¼iv½ is'a ku&Hkksxh dk uke vkSj vkokl] vkSj fgLlksa ds fooj.k ;fn gks(
¼v½ is'a ku Hkqxrku vkns'k jftLVj dk funZ's k(
¼vi½ D;k is'a ku thou Hkj ds fy, gh gS( ;k ;fn og mÙkjkf/kdkj ;ksX; gks] rks mls
izHkkoh cukus okys vkns'kksa dk mYys[k djrs gq, mÙkjkf/kdkj dk rjhdk rFkk
ifjek.k(
¼vii½ is'a ku dh LohÑfr ds tqM+h dksbZ fo'ks"k 'krZ( vkSj
¼viii½ is'a ku ds lac/a k eas mYys[k djus ;ksX; dksbZ vU; ckrA
234-
234- ftu ekeyksa esa jktuhfrd is'a ku&Hkksfx;ksa dks O;fDrxr mifLFkfr ls NwV feyh jgrh gS]
muesa ;fn O;;u inkf/kdkjh dks dksbZ langs gksrk gks ftlds fujkdj.k dk mlds ikl
dksbZ lqfo/kktud mik; ugha gksrk] rks vius ls Bhd ojh; inkf/kdkjh ds ek/;e ls og
ekeys dks vkns'k ds fy, foÙk foHkkx ds ikl Hkst nsxk( ysfdu ,slk funZ's k fd;s tkus
ds dkj.k is'a ku dk Hkqxrku yafcr ugha j[kk tk ldsxkA
:ikarfjr is'a ku dk Hkqxrku

Page 50 of 88
235-
235- ¼d½ is'a ku ds fdlh Hkkx ds :ikarfjr ewY; ¼dE;wVM s oSY;w½ dk Hkqxrku egkys[kkdkj
}kjk tkjh izkf/kdkj ij mls izkIr djus ds fy, izkf/kÑr O;fDr dks gh vkSj mldh
izkfIr jlhn ds ckn gh fd;k tk ldrk gS] vU;Fkk ughaA
¼[k½ is'a ku ds fdlh fgLls dks :ikarfjr ewY; ds Hkqxrku dks izkf/kÑr djus okys izR;sd
vkns'k esa egkys[kkdkj }kjk ;g fofufnZ"V fd;k tk,xk fd fdl frfFk rd iqjkus fcuk
?kVs nj ij is'a ku dk Hkqxrku fd;k tk,xkA fdarq fdlh ekeys esa ;fn is'a ku/kkjh dks
:ikarfjr ewY; dk] ftlds fy, og bl vuqPNsn ds rgr gdnkj ughsa Fkk] dk Hkqxrku
egkys[kkdkj }kjk :ikarfjr ewY; ds Hkqxrku gsrq izkf/kÑr djus okys vkns'k dh izkfIr
ds iwoZ dj fn;k x;k gks] rks bl rjg nh xbZ jkf'k dks :ikarj.k ¼dE;qV's ku½ eas nh tkus
okyh jkf'k esa ls dkV fy;k tk,xkA
mik
miknku ¼xz
¼xzPs ;wVh½h½
236-
236- ¼d½ egkys[kkdkj ls izkf/kdkj ikus ds ckn mlds vk/kkj ij minku ¼xzPs ;wVh½ dk
Hkqxrku mls fd;k tk,xk ftls LohÑfr nsus okys izkf/kdkjh vFkok nwljs egkys[kkdkj ls
LohÑfr lalfw pr dh xbZ gksA izkIrdrkZ ls ;g vis{kk vo'; dh tk;s fd egkys[kkdkj
}kjk dks"kkxkj inkf/kdkjh dks minku ¼xzPs ;wVh½ ds Hkqxrku gsrq izkf/kÑr djus ds fy,
tkjh i= dh viuh O;fDrxr izfr vo'; izLrqr djsa vkSj O;;u inkf/kdkjh bl rF;
dks vfHkfyf[kr djsxk fd bl izdkj izLrqr vkns'k dh izfr ds vk/kkj ij Hkqxrku fd;k
x;k gSA
¼[k½ miknku ¼xzPs ;wVh½ dk Hkqxrku mls izkIr djus ds fy, fof/kd rkSj ij gdnkj
O;fDr dks gh vkSj mlds }kjk izkfIr jlhn fn;s tkus ij gh fd;k tk,xk] u fd ml
dk;kZy; iz/kku vFkok foHkkxk/;{k dks ;k mldh izkfIr jlhn ij ftlesa og ljdkjh
lsod igys dke djrk FkkA
¼x½ ijarq miknku ¼xzPs ;wVh½ dk Hkqxrku iwoZ ljdkjh lsod dh O;fDrxr mifLFkfr ds
fcuk] cSd a lfgr fdlh izkf/kÑr vfHkdrkZ ds ek/;e ls fd;k tk ldsxk] ftls izR;sd
Hkqxrku dh ckcr ljdkj dks fuEufyf[kr Qkje esa lE;d LVkai yxk dj {kfriwfrZ
ca/ki= ¼ckaM½ nsuk gksxk %
egkys[kkdkj }kjk ¼frfFk½----------------- dks tkjh ¼ykHkkFkhZ dk uke½------------------------- dks ns;
¼vadksa ,oa 'kCnksa es½a ---------------------- #- ds minku ¼xzPs ;wVh½ dh fudklh ds fy, izkf/kÑr
gksus ds ukrs] ge ¼cSd a vFkok vfHkdrkZ dk uke½----------------------- ekax fd;s tkus ij bl
ckcr dksbZ vfrfjDr Hkqxrku gksus ij mls jkT; ljdkj dks okil djus ij lger gSAa
mi&vuqHkkx 5 & is'ku&Hkks
a'ku&Hkksfx;ksa dh lkof/k
lkof/kd
f/kd igpku
lkekU; fu;e
237-
237- ¼d½ fdlh is'a ku&Hkksxh ds izR;sd o"kZ igyh vizhy dks ;k mlds ckn] igyh ckj
mifLFkr gksus ij O;;u inkf/kdkjh] mu is'a ku&Hkksfx;ksa dks NksMd+ j] ftuds gLrk{kj dk
uewuk is'a ku Hkqxrku vkns'k ds lkFk layXu gks] 'ks"k ds ck,a gkFk ds vaxBw s vkSj lHkh
maxfy;ksa ds fu'kku is'a ku foi= ij ysxkA blds ckn is'a ku&Hkksxh dh igpku]
;FkkfLFkfr] is'a ku Hkqxrku vkns'k ds O;;udrkZ Hkkx ij ;k ys[kkijh{kk jftLVj esa fn,
x, fooj.kksa ls dh tk,xhA ;fn mldh igpku vU; ek/;eksa ls iw.kZr% fuf'pr :i ls
ugha gksrh gks] rks foi= ij fn, x, fu'kkuksa vkSj is'a ku Hkqxrku vkns'k ds lkFk layXu
fu'kkuksa ds lkFk rqyuk djds vFkok is'a ku Hkqxrku vkns'k ds O;;udrkZ okys fgLls ij
fpidk, x, is'a ku&Hkksxh ds QksVksxzkQ ds lkFk feykdj igpku dh tk,xhA

Page 51 of 88
 ¼[k½ flok;s mu O;fDr;ksa ds] tks jktif=r ljdkjh lsod jgs gks]a ftu O;fDr;ksa dks bl
vk/kkj ij ljdkj }kjk fo'ks"k NwV feyh gks fd Hkfo"; eas mudh igpku esa dksbZ fnDdr
ugha gksxh rFkk ftu is'a ku&Hkksfx;ksa ds fy, vius is'a ku vkosnu ds lkFk ikliksVZ vkdkj
ds QksVksxzkQ dh vuqizekf.kr izfr;ka Hkstuk visf{kr gksrk gS] oSls reke isa'ku&Hkksxh] ;fn
os vius uke dk gLrk{kj djus ds fy, i;kZIr lk{kj gks]a flQZ rHkh bl fu;e ds izorZu
ds nk;h gSAa
¼x½ inkZu'khu efgykvksa rFkk fuj{kj ia's ku&Hkksfx;ksa dks thou izek.ki= nsus okys O;fDr
ds lkeus] ;k Hkqxrku dk;kZy; esa Lo;a mifLFkr gksus okys fuj{kj is'a ku&Hkksxh dks O;;u
inkf/kdkjh ds lkeus gh vius foi=kas ij vaxBw s dk fu'kkuk yxkuk gksxkA
fVIi.kh 1 % 10]000 #- ls vf/kd ekfld is'a ku ikus okys ia's ku/kkjh bl fu;e ds
vuqikyu ls eqDr gS]a c'krsZ fd dks"kkxkj inkf/kdkjh ds lkeus mudh igpku vU;Fkk
LFkkfir gks tk;A
fVIi.kh 2 % ftu ekeyksa esa is'a ku&Hkksfx;ksa ds vaxBw s ds fu'kkuksa ;k O;fDrxr fu'kkuksa ds
ekeys eas ,slh fHkUurk utj esa vk pqdh gks ftudk fujkdj.k mu izkf/kdkjksa ds funZ's k
fd, fcuk ugha gks ldrk gS ftuds rgr is'a ku&Hkksxh dke djrs Fks & vFkkZr ftl
rjhds ls dkQh foyac gksxk rFkk is'a ku&Hkksfx;ksa dks vlqfo/k gksxh & mu ekeyksa esa O;;u
inkf/kdkjh dks mfpr igpku lqfuf'pr djus ds fy, fo'ks"k dne mBkus pkfg,A vkSj
tc ;g izkIr gks tk; rks dks"kkxkj inkf/kdkjh dks vaxBw s ds fu'kku vFkok O;fDrxr
fu'kku okys vfHkys[k cny nsus pkfg, vkSj bl vk'k; dh lwpuk egkys[kkdkj dks Hkst
nsuh pkfg,A
238-
238- O;fDrxr mifLFkfr ls NwV izkIr leLr ekeykas eas izfr:i.k ¼bailZu's ku½ jksdus ds fy,
O;;u inkf/kdkjh dks fo'ks"k lrdZrk cjruh pkfg, vkSj o"kZ eas ,d ckj is'a ku&Hkksxh ds
vfLrRo esa cus jgus lac/a kh izLrqr izek.k ls fHkUu Lora= izek.k gkfly djuk pkfg,A
bl iz;kstukFkZ O;;u inkf/kdkjh ds fy, okafNr gksxk fd og l{ke izkf/kdkj }kjk
O;fDrxr mifLFkfr ls NwV nsus okys ekeyksa dks NksM+dj] oSls lHkh iq#"k is'a ku&Hkksfx;ksa
ls O;fDrxr mifLFkfr vkSj mfpr igpku dh ekax djs tks 'kkjhfjd chekjh vFkok
v'kDrrk ds dkj.k O;fDrxr :i ls mifLFkfr gksus eas vleFkZ u gksa vkSj ,sls leLr
ekeyksa es]a ftuesa ,slh vleFkZrk vfHkdfFkr gks] og ia's ku/kkjh ds vfLrRo ds lac/a k esa
izLrqr izek.k ds vfrfjDr ml vleFkZrk ds izek.k dh ekax djsxkA xyr <ax ls fd,
x, Hkqxrku ds fy, O;;u inkf/kdkjh O;fDrxr :i ls tokcnsg gS vkSj langs ds lkjs
ekeyksa eas og egkys[kkdkj ls laidZ djsAa
fVIi.kh % tc Hkh ia's ku dk Hkqxrku thou izek.ki= ds vk/kkj ij fd;k tkrk gks] is'a ku
Hkqxrku vkns'k ds ihNs Hkqxrku ds ekg ds fy, ,d izfof"V ¼;Fkk th-iz- ;k ,y-lh-½ dh
tk;sA blls O;;u inkf/kdkjh ,d utj esa og vof/k lqfuf'pr dj ysus esa l{ke gksxk
fd fdl vof/k esa is'a ku&Hkksxh Lo;a mifLFkr ugha gqvk Fkk( vkSj mldh O;fDrxr
mifLFkfr dk cksykok Hkstk tk ldsxk] tks ;g ml ekg ds iwoZ ds ekg esa is'a ku dk
Hkqxrku izkIr djus ds fy, mlds }kjk Hksts x, lan's kokgd ds ek/;e ls vklkuh ls gks
ldrk gS] ftl ekg esa mldh mifLFkfr visf{kr gksA
mi&vuqHkkx 6 & fudklh ugha fd;s x;s is'a ku vkSj cdk;s cdk;s
lkekU;
239-
239- tc rd ljdkj lkekU; ;k fo'ks"k vkns'kksa ds }kjk vU;Fkk funs'k u ns] ,d o"kZ ls
vf/kd le; rd fudklh ugha fd;k x;k ¼vuMªkWu½ is'a ku O;;u inkf/kdkjh }kjk Hkqxrs;

Page 52 of 88
 ugha jg tk;sxkA ;fn is'a ku&Hkksxh mlds ckn mifLFkr gks tkrk gks ;k mldh vksj ls
dksbZ nkok izzLrqr gksrk gks] rks O;;u inkf/kdkjh Hkqxrku dj ldsxk] ysfdu cdk;ksa dk
Hkqxrku egkys[kkdkj ds ek/;e ls ml izkf/kdkj dh iwoZ LohÑfr ds fcuk ugha fd;k tk
ldrk ftlds }kjk isa'ku LohÑr fd;k x;k Fkk] ;fn %
¼i½ cdk;k is'a ku dk Hkqxrku igyh ckj gksuk gks] ;k
¼ii½ cdk;k dh jkf'k 50]000 #- ls vf/kd gksA
ijarq 50]000 #- ls vf/kd fdUrq 5]00]000 #- ls vU;wu jkf'k lekgrkZ ds vkns'k ls
Hkqxrs; gSA
ijarq ;g vkSj fd lsok ia's ku ds ekeys eas rhu o"kksZa ls vf/kd rFkk jktuhfrd is'a ku ds
ekeys esa N% o"kksZa ls vf/kd rd is'a ku dh fudklh u gksus ij mldk Hkqxrku
egkys[kkdkj ds izkf/kdkj ds fcuk ugha fd;k tk ldrkA
fVIi.kh 1 % ;fn Hkqxrku dk fuyacu fdlh ljdkjh lsod dh xyrh vFkok ykijokgh
ds dkj.k gqvk gks] rks egkys[kkdkj vius izkf/kdkj ls cdk;ksa ds Hkqxrku dk funs'k ns
ldsxkA
fVIi.kh 2 % ftu ekeyksa esa is'a ku jkT; ljdkj }kjk LohÑr fd;k tkrk gks] mueas bl
fu;e ds v/khu cdk;k is'a ku dh LohÑfr lekgrkZ vFkok foHkkxk/;{kksa }kjk nh tk
ldrh gSA
240-
240- minku Hkqxrku vkns'k ,d o"kZ rd gh izHkkoh jgsxk vkSj ;fn ,sls fdlh vkns'k ij
mlds vxj tkjh fd;s tkus ds ,d o"kZ ds vanj Hkqxrku ughsa fd;k x;k gks] rks O;;u
dk;kZy; esa mls jksddj ugha j[kk tk,xkA
is'a ku&Hkksfx;ksa dh e`R;q
241-
241- ¼d½ bl fufeÙk ljdkj }kjk cuk, x, fdlh fu;e vFkok fn, x, vkns'k ds v/khu]
e`r ia's ku/kjh ds ekeyss eas is'a ku cdk;ksa ds Hkqxrku dk fofu;eu fuEufyf[kr }kjk fd;k
tk,xk %
¼i½ is'a ku dh fudklh is'a ku&Hkksxh dh e`R;q dh frfFk rd fd;k tk,xk( ftl le;
mldh e`R;q gqbZ] ml ?kaVs ds nkos ij dksbZ vlj ugha iM+x s kA
¼ii½ fdlh is'a ku&Hkksxh dh e`R;q ds ckn okLro esa ns; cdk;ksa dk Hkqxrku mlds
mÙkjkf/kdkfj;ksa dks fd;k tk ldsxk] c'krsZ fd os mldh e`R;q ds ,d o"kZ ds
Hkhrj gh vkosnu djsa mlds ckn egkys[kkdkj ds izkf/kdkj ds fcuk mUgas Hkqxrku
ugha fd;k tk ldrkA
¼iii½ iwoZorhZ [kaMksa eas ;Fkkmicaf/kr ds v/;/khu] fcgkj foÙk fu;ekoyh ds mica/k fdlh
e`r is'a ku&Hkksxh dks ns; is'a kuksa ds cdk;k Hkqxrku ij mlh izdkj ykxw gksx
a s ftl
izdkj fdlh e`r ljdkjh lsod ds ekeys esa ns; osru ,oa HkÙkksa ds cdk;ksa ij
ykxw gksrs gSAa
¼[k½ fdlh e`r is'a ku&Hkksxh ds mÙkjkf/kdkjh ds :i eas nkok djus okys O;fDr ds fy,
ia's ku Hkqxrku vkns'k dk isa'ku&Hkksxh okyk fgLlk] vFkok isa'ku Hkqxrku vkns'k tkjh ugha
fd, tkus dh fLFkfr esa ml vkns'k dh izfr ftl ij ia's ku/kjh vFkok mlds
mÙkjkf/kdkjh dks is'a ku dh LohÑfr dh lwpuk Hksth xbZ Fkh] izLrqr djuk visf{kr gksxkA
¼x½ is'a ku ds cdk;ksa ds Hkqxrku ds ckn is'a ku Hkqxrku vkns'k ds nksuksa fgLls is'a ku&Hkksxh
dh e`R;q frfFk dh fjiksVZ ds lkFk egkys[kkdkj dks okil Hkst fn, tk,axAs

Page 53 of 88
 egkys[kkdkj dks fjiksVZ
242-
242- ¼d½ gjsd dks"kkxkj inkf/kdkjh gj N% ekg ij egkys[kkdkj dks is'a ku fudklh u djus
ds ekeyksa esa ,d fooj.k is'k djsxkA fooj.k nks Hkkxksa eas rS;kj fd;k tk,xk % igys Hkkx
esa ¼lsok is'a ku ds fy,½ rhu o"kZ ;k ¼jktuhfrd is'a ku ds fy,½ N% o"kZ ls ia's ku fudklh
u djus okys lHkh is'a ku&Hkksfx;ksa dk is'a ku ds oxZ dk mYys[k djrs gq, uke gksxk( nwljs
Hkkx esa igys Hkkx eas mfYyf[kr is'a ku&Hkksfx;ksa ls fHkUu mu is'a ku&Hkksfx;ksa dk uke
gksxk ftUgkaus s ,d o"kZ ls is'a ku dh fudklh ugha dh gSA ;fn Kkr gks rks fudklh u
djus ds dkj.kksa dk mYys[k izR;sd uke ds lkeus fd;k tk,xkA
¼[k½ ftu is'a ku&Hkksfx;ksa ds uke mi;ZqDr fooj.k ds igys Hkkx esa 'kkfey gks]a mu lHkh
ds rFkk ftu e`r is'a ku&Hkksfx;ksa ds cdk;k is'a ku dk nkok mudh e`R;q ds ,d o"kZ ds
vanj ugha fd;k x;k gks] muds Hkh is'a ku Hkqxrku vkns'k ds O;;udrkZ okys fgLls fooj.k
ds lkFk egkys[kkdkj dks okil Hkst fn, tk,axAs dks"kkxkj inkf/kdkjh@cSd a izc/a kd gj
eghus is'a ku Hkqxrku vkns'k dh Qkby tkap djds ,sls ekeyksa dks [kkst fudkysxkA
vuqHkkx 6 & fuekZ.k dk;Z fo"k;d O;;
lkekU;
243-
243- bl vuqHkkx ds fu;e Hkouks]a lM+dkas rFkk lkoZtfud mi;ksx ds vU; dk;ksZa ds fuekZ.k]
ejEer vkSj j[kj[kko ls tqM+h fo'ks"k lsokvkas ij ykxw gksx a ]s pkgs os dke fuekZ.k foHkkx
}kjk djk, tk jgs gksa ;k ljdkj ds fo'ks"k vkns'k ij ,sls fuekZ.k dk;kZsa dk mi;ksx dj
jgs ;k vis{kk j[kus okys vU; foHkkxksa }kjkA
244-
244- ¼d½ flfoy inkf/kdkfj;ksa }kjk djok, x, [kqnjk fuekZ.k ,oa ejEerkas ij gq, O;; dks
bls djus okys foHkkx }kjk vkdfLed O;; ekuk tkrk gS c'krsZ fd jkf'k 20]000 #- ls
vf/kd u gksA 20]000 #- dh ;g lhek gjsd vkdyu ds fy, ykxw gksrh gS] pkgs ;g
Hkou ls laca fa /kr gks ;k Hkou lewg lsA
¼[k½ ^NksV& s NksVs fuekZ.k ,oa ejEer* esa vuqfgZr gS tqMu+ kj ¼fQDlplZ½] dh NksVh&NksVh
ejEer] NksV& s NksVs flfoy ejEer ¼cjlkr eas fjlko lfgr½] fctyh ds rkj fcNkuk]
njoktksa vkSj f[kM+fd;ksa esa VwVs dkapksa dks cnyuk vkfn ftudh t:jr Hkou fuekZ.k
foHkkx }kjk lkof/kd ejEerksa ds chp ds varjky esa iM+rh gSA
¼x½ ,sls Hkou lac/a kh dk;ksZa dk iz'kklu Hkou fuekZ.k foHkkx ls varfjr ugha gksus ds
dkj.k] vkilh le>kSrs ls Hkou fuekZ.k foHkkx dh vksj ls vU; foHkkx }kjk fu"ikfnr
fd;k tk ldsxkA ,sls fuekZ.k dk;ksZa ls lacfa /kr izHkkj lkoZtfud dk;Z ds vuqnkuksa ls
fodyuh; gksrs gSa vkSj dke djok jgs flfoy foHkkx ds ljdkjh lsod dks lkoZtfud
fuekZ.k dk O;;udrkZ ekuk tk;sxkA
¼?k½ ljdkj fdlh lkekU; vFkok fo'ks"k vkns'k }kjk Hkou fuekZ.k foHkkx ls fHkUu fdlh
fuekZ.k foHkkx dks vius Hkoukas ds j[kj[kko rFkk ejEer dh vuqefr ns ldsxh c'krsZ fd
mlds ikl ,slk djus dh rduhdh {kerk gksA
udn izkIr djus dk rjhdk

Page 54 of 88
245-
245- dk;Z&O;; ds fy, visf{kr udn dh fudklh fofgr izfØ;k ds vuqlkj psd ds ek/;e
ls dh tkrh gSA

psd }kjk Hkqxrku

246-
246- ftu ekeyksa eas O;;u inkf/kdkjh cSd a ls psd ds ek/;e ls fudklh ds fy, izkf/kÑr gks]a
mueas dk;Z O;; ds lca/k eas lkjs Hkqxrku psd ds ek/;e ls fd, tk,axAs ,sls psdksa dh
fudklh eas O;;u inkf/kdkjh bl vè;k; ds vuqHkkx 1 eas fyf[kr lkekU; fu;ekas }kjk
ekxZnf'kZr gksx
a As
247-
247- ¼d½ blesa ;Fkkmicaf/kr ds flok;s] fdlh psd dh fudklh rc rd ugha gksxh tc rd
fd mldk bjknk Hkqxrku djuk ugha gksA lafonkdkjksa vkSj vU; yksxksa ds uke ij tkjh
fd, x, psd mudks Mkd }kjk Hkst fn, tk,ax]s ;k csgrj gksxk fd cSd a dks lwpuk nsrs
gq, jkf'k;ksa dks muds cSda [kkrksa eas tek djk fn;k tk,A
¼[k½ ;g fn[kkus ds edln ls fd vuqnku dh iwjh jkf'k dk mi;ksx dj fy;k x;k gS]
o"kZ ds var eas psd Hkqukdj jkf'k dks foHkkxh; udn eat"w kk esa tek djuk vuqefr ;ksX;
ugha gSA
etnwjksa dks Hkqxrku
248-
248- ¼d½ lkekU; fu;e ds crkSj rFkk foHkkxh; fofu;eksa }kjk ;Fkkizkf/kÑr vioknksa ds
v/;/khu] foHkkxh; rkSj ij yxk, x, etnwjksa dh etnwjh dh fudklh eLVj jksy ij
dh tk,xhA ftl ij etnwjksa ds uke] muds dk;Zfnolksa dh la[;k rFkk izR;sd dks ns;
jkf'k dk mYys[k gksxkA etnwjksa dh nSfud mifLFkfr&vuqifLFkfr vkSj tqekZuk] ;fn dksbZ
gks] dks bl izdkj vfHkfyf[kr fd;k tk,xk fd ,d ckj dh xbZ izfof"V;ksa eas dksbZ
NsM& + NkM+ ;k vuf/kÑr ifjo/kZu u fd;k tk ldsA
¼[k½ eLVj jksy fc-dks-la- Qkje 32 esa fy[kh tkrh gSA ;g fdlh dke esas izR;sd fnu
fu;ksftr etnwjksa dk izkjafHkd vfHkys[k gksrk gS vkSj bls bl iz;kstukFkZ izfrfu;qDr
v/khuLFk }kjk gj jkst vo'; fy[kk tkuk pkfg,A
249-
249- ¼d½ eLVj jksy ds vk/kkj ij fudklh dk;kZy; eas miyC/k loksZPp vofLFfr okys
ljdkjh lsod }kjk ;k mlds lk{; ij gh Hkqxrku djuk pkfg, vkSj Hkqxrkuksa O;fDrr%
;k lkewfgd :i ls izekf.kr djsAa izR;sd fnu Hkqxrku dh xbZ jkf'k dks eLVj jksy ds
fupys Hkkx esa vadkas vkSj 'kCnks]a nksukas esa fy[kk tkuk pkfg,A
¼[k½ ;fn dqN en fcuk Hkqxrku ds jg tk,a] rks mudk fooj.k eLVj jksy ds Hkkx&II eas
vyx ls vo'; ntZ dj fn;k tkuk pkfg,A eLVj jksy esa mUgsa Hkqxrku ds fy, ml
inkf/kdkjh ds }kjk iqu% ikfjr fd;k tk ldsxk] ftlus ml eLVj jksy dks Hkqxrku gsrq
eqyr% ikfjr fd;k FkkA fcuk Hkqxrku okys enkas dk tc rd Hkqxrku u gks tk; rcrd
mUgas ,d eLVj jksy ls nwljs eLVj jksy esa vxz.khr fd;k tk;sxkA Hkqxrkuksa dks orZeku
enksa dh rjg gh vfHkfyf[kr rFkk izekf.kr fd;k tk,xkA
fVIi.kh % bl fu;e eas varfoZ"V fdlh ckr ds gksrs gq, Hkh] fudklh inkf/kdkjh cdk;k
etnwjh dk Hkqxrku djus ds fy, dksbZ vU; oSdfYid rjhdk viuk ldrk gS] c'krsZ fd
cdk;k jg tkus okys enksa dk O;ofLFkr vfHkys[k j[kk tk; vkSj nksckjk Hkqxrku ls cpus
ds fy, mi;qDr lko/kkuh cjrh tk;A

Page 55 of 88
 dk;Z izHkkfjr LFkkiukvksa dks Hkqxrku
250-
250- dk;Z izHkkfjr LFkkiuk ¼odZ&pkTMZ ,LVSfCy'kesVa ½ ds lnL;ksa dh etnwjh dh fudklh ,oa
Hkqxrku fc-dks-la- Qkje 33 & ^dk;Z izHkkfjr LFkkiuk dk osru foi=*& eas fd;k tk;s
rFkk dh tkuh pkfg, tks la;qDr :i ls Hkqxrku foi= vkSj HkjikbZ cgh Qkje gksrk gSA
251-
251- lai.w kZ dk;Z izHkkfjr LFkkiuk ds] vuqifLFkr lnL;ksa lfgr lHkh ukeksa vkSj nkoksa dk C;kSjk
izR;sd foi= esa n'kkZ;k tkuk pkfg,A ukekas dks mu dkekas ds fglkc ls lewfgr fd;k
tkuk pkfg,] ftues iq:"kksa dks yxk;k x;k gks vkSj fudklh inkf/kdkjh izekf.kr djs fd
os iq:"k vius ukeksa ds lkeus n'kkZbZ xbZ vof/k eas dke ij Fks] izR;sd O;fDr mlh dke
esa yxk;k x;k ftlds fy, mldh fu;qfDr LohÑr gqbZ FkhA LFkkiuk gsrq izkIr LohÑfr
dk mYys[k izR;sd ekeys esa fd;k tkuk pkfg,A
fVIi.kh 1 % tqekZuk] vk; dj vkfn ds en esa dVkSfr;ksa dks lEc) uke ds lkeus fo'ks"k
izfof"V ds :i eas n'kkZ;k tkuk pkfg,A
fVIi.kh 2 % ;fn izkIrdrkZ dh ikofr;ka foi= ij gh lqfo/kktud :i ls ugha gkfly
dh tk ldrh gks] rks mUgsa vyx ls gLrfyf[kr jlhn ij gkfly fd;k tk ldsxk vkSj
mi&okmpj ds :i eas foi= ds lkFk layXu fd;k tk ldsxkA
252-
252- eghus ds fy, [kkrkas dks can djus ds fy, fu;r frfFk rd Hkqxrku ugha gqbZ etnwfj;ksa
dk] nkok fd, tkus ij ckn eas Hkqxrku fd;k tk ldsxkA blds fy, fuEufyf[kr
izfØ;k dk ikyu fd;k tkuk pkfg, %
¼i½ ekfld foi= eas Hkqxrku ugha gq, enksa dh izfof"V ,d jftLVj esa dh tkuh
pkfg,A foi= ds lac/a k esa O;; ds iwjs fooj.kksa dks jftLVj esa fy[kk tkuk
pkfg,A
¼ii½ ckn ds Hkqxrku gLrfyf[kr jlhn ij fd, tkus pkfg,] gj ekeys eas ml foi=
ftlesa O;; ewy :i ls 'kkfey fd;k x;k Fkk] dk funZ's k ,oaa mlds fof'k"V en
dks m)`r fd;k tkuk pkfg,A
¼iii½ fcuk Hkqxrku dh xbZ etnwjh dk ckn esa Hkqxrku djrs le; jftLVj esa ewy
izfof"V;ksa ds lkeus Hkqxrku fo"k;d mi;qDr fVIi.kh dh tkuh pkfg,A
vkiwfrZdrkZ
rkZvksa vkSj lafonkdkjksa dks Hkqxrku
253-
253- tc rd fdlh ekeys esa egkys[kkdkj ds ijke'kZ ls ljdkj vU;Fkk funs'k u ns] d½
nSfud etnwj ls vU;Fkk fd, x, lHkh dk;Z rFkk [k½ leLr vkiwfrZ;ksa ds fy, Hkqxrku
bl iz;kstukFkZ j[kh xbZ eki iqLrksa ¼estjesVa cqd½ eas ntZ eki ds vk/kkj ij fd;k
tk,xkA ,sls Hkqxrkuksa ds fy, nkos foi=ksa rFkk okmpjksa ds izkf/kÑr Qkjeksa esa ;FkklaHko
Lo;a nkosnkjksa }kjk gh rS;kj fd, tk,axAs vfxze Hkqxrku ls fHkUu fdlh Hkh Hkqxrku dks
izkf/kÑr ugha fd;k tk ldrk gS tc rd fdlh tokcnsg inkf/kdkjh us ifjek.kksa vkSj
njka]s dk;Z@vkiwfrZ;ksa dh xq.koÙkk rFkk lkjh x.kukvksa ds lac/a k eas nkoksa ds lgh gksus dh
tkap djds mls Lohdkj ugha fd;k gksA egkys[kkdkj ds ijke'kZ ls ljdkj }kjk tkjh
lkekU; vFkok fo'ks"k funs'kks ds v/;/khu] eki iqLrd foHkkxh; fofu;ekas }kjk
;Fkkizkf/kÑr Qkjeksa eas rFkk jhfr;ksa ds vuqlkj rS;kj fd, tk ldsxAas
LFkkuh; fudk;ksa }kjk fd, x, dk;ksZa ds fy, Hkqxrku
254-- tc fdlh ljdkjh Hkou ;k lM+d ds j[kj[kko dh tokcnsgh LFkkuh; fudk; dks lkSia h
254
tkrh gks] rc mls bl ckcr fd, x;s Hkqxrku dks fdlh lafonkdkj }kjk fd, x, dk;Z
gsrq Hkqxrku tSlk gh le>k tk,xkA ;fn ,deq'r Hkqxrku ij djkj gqvk gks] rks izR;sd

Page 56 of 88
 Hkqxrku fdlh tokcnsg ljdkjh lsod }kjk fyf[kr izek.ki= }kjk lefFkZr gksuk pkfg,
fd dke LohÑr 'krksZa ds vuqlkj fd;k x;k gSA

lafonkdkj
onkdkjksa dks vfxze Hkqxrku
255-
255- Lkafonkdkjksa dks vfxze Hkqxrku fu;er% oftZr gS vkSj ,slh O;oLFkk cuk, j[kus dk gj
iz;kl fd;k tkuk pkfg, ftlds varxZr okLro eas fd, x, dk;ksZa ds vfrfjDr dksbZ
Hkqxrku ugha fd;k tk; fdUrq fuEufyf[kr ekeyksa esa vioknLo:i vuqefr gS %
¼i½ ftu ekeyksa esa lafonkdkj dh lafonk vafre Lrj ds dk;Z gsrq gks] muesa dk;ZLFky ij
ykbZ tk pqdh lkefxz;ksa dh lqj{kk ds fy, vfxze dh t:jr gks] rks ,slh lkefxz;ksa ds
ewY; ¼vius }kjk gh ;Fkkfu/kkZfjr½ ds vf/kdre 75 izfr'kr rd vfxze LohÑr fd;k tk
ldrk gS] c'krsZ fd&
¼d½ os 'kh?kzuk'kh ¼isfjlscy½ izÑfr ds ugha gks]a vkSj
¼[k½ lafonkdkj ds lkFk ,d vkSipkfjd djkj fd;k tk;A lafonk esa ljdkj ds fy,
lkefxz;ksa ij xg.kkf/kdkj ¼fy,u½ lqfuf'pr gks vkSj lafonkdkj }kjk dke dk
fØ;kUo;u LFkfxr djus ;k lkefxz;ksa dh deh vFkok nq#i;ksx ds dkj.k lkefxz;kas ds
uqdlku rFkk leqfpr igjk vkSj mudh lqjf{kr vfHkj{kk eas yxs [kpZ ds fo#) lqj{kk
dk mica/k gksA
¼ii½ ,sls vfxzeksa dk Hkqxrku fdlh inkf/kdkjh ds] fuekZ.k dk;Z foHkkx ds vuqeM a yh;
inkf/kdkjh ls vU;wu iafDr ds ,sls izek.ki= ij gh fd;k tkuk pkfg,] fd ¼d½ ftu
lkefxz;ksa ds fy, vfxze dk Hkqxrku gksuk gS] mUgsa okLrfod ifjek.k esa dk;ZLFky ij
yk;k tk pqdk gS] ¼[k½ lafonkdkj us mudh izfrHkwfr ij igys dksbZ vfxze ugha izkIr
fd;k gS] vkSj ¼x½ lafonkdkj dks dke ds enksa ds fy, lHkh lkefxz;ksa dh t:jr gS
ftuds vafre Lrj rd dke ds fy, njksa ij djkj gks pqdh gSA ,slk izek.ki= LohÑr
djus okys ljdkjh lsod dks blds ifj.kkeLo:i gksus okys vf/kd Hkqxrku ds fy,
tokcnsg le>k tk,xkA
¼iii½ tc rd lafonkdkj dks lkSia k x;k lkjk dk;Z iwjk ugha gks tk;] rc rd vfxzeksa
dh olwyh LFkfxr ugha djuh pkfg,A dk;Z ds ftu enksa esa lkefxz;ksa dk mi;ksx gksrk
gS] muds fy, izLrqr foi=ksa esa ls iz;qDr lkefxz;ksa ds vuq:i vko';d dVkSrh djrs gq,
mlds }kjk izLrqr foi=ksa ls mudh olwyh dj yh tkuh pkfg,A
256-
256- bUgha 'krksZa ij ,deq'r lafonk esa Hkh lqjf{kr vfxzeksa dh Hkh vuqefr nh tk ldsxh]
ysfdu oSls ekeys esa mij fofgr izek.ki= ds vfrfjDr fuEufyf[kr izek.ki= Hkh ntZ
fd;k tkuk pkfg, %
izekf.kr fd;k tkrk gS fd bl foi= eas fd, x, Hkqxrku esa -------- #- ls vf/kd
lkefxz;ksa dk ewY; 'kkfey gS@ugha gS] ftlds fy, lqjf{kr vfxzeksa dks LohÑr fd;k
x;k FkkA
257-
257- ftu ekeyksa eas dk;Zfgr esa NksV&s NksVs ¼isV~Vh½ vfxze nsuk fugk;r t:jh gks] mueas fdlh
jktif=r ljdkjh lsod vFkok bl fufeÙk ;Fkkizkf/kd`r vU; ljdkjh lsod }kjk
10]000 #- rd vfxze LohÑr fd;k tk ldrk gSA yksd fuekZ.k foHkkx es]a bl [kaM ds
v/khu vfxze lkekU;r;k vuqeM a y inkf/kdkjh }kjk LohÑr fd, tkrs gSAa

Page 57 of 88
258-
258- vafre foi= ds fo:) Hkqxrku yafcr jgrs gq,] okLro esa fd, x, dk;Z ds fy, vfxze
dk Hkqxrku fdlh tokcnsg ljdkjh lsod ds] yksd fuekZ.k foHkkx ds vuqeM a y
inkf/kdkjh ls vU;wu iafDr dk u gks] izek.ki= ij fd;k tk ldrk gS fd okLro eas
fd, x, dk;Z dh xq.koÙkk Hkqxrku dh xbZ jde ds fygkt ls de ugha gSA ml dk;Z
ds fy, vf/kd Hkqxrku gksus ij ,slk izek.ki= LohÑr djus okyk inkf/kdkjh tokcnsg
gksxkA fdarq fdlh Hkh ekeys eas foLr`r eki ds fcuk vafre Hkqxrku ugha fd;k tk
ldsxkA
259-
259- ljdkj dks gkfu ls lqjf{kr djus ds fy, vko';d lko/kkuh cjrrs gq, vkSj O;oLFkk
dks lkekU; gks tkus vFkok vR;ar vfuok;Z le; ls vf/kd yack pyus okyk u gksus nsus
ls cpkrs gq,] vkiokfnd ifjfLFkfr;ksa esa vifjgk;Z le>s tkus okys vfxze ljdkj dh
LohÑfr ls izkf/kÑr fd, tk ldsxAsa
foi=
foi= vkSj okmpj
260-
260- dk;Z ls lacfa /kr O;; ds Hkqxrku ds fy;s foi=kas vkSj okmpjksa ds izkf/kÑr Qkje
fuEufyf[kr gSa %
¼d½ izFke ,oa vafre foi= foi= ¼QLVZ
¼QLVZ ,aM Qkbuy fcy½fcy½ ¼fc-dks-la- Qkje 34½ % bl Qkje
dk mi;ksx dk;Z gsrq Lkafonkdkjksa rFkk vkiwfrZdrkZvka]s nksuksa ds fy, fd;k tkuk pkfg,
tc fdlh fu;r dk;Z vFkok lafonk ds fy, ,dy Hkqxrku] vFkkZr mlds lekiu ds
ckn Hkqxrku] fd;k tkrk gks rc ;fn vusd izkIrdrkZ ,d gh dke ls lacfa /kr gksa ¼;k
vkiwfrZ ds ekeys esa ,d gh ys[k 'kh"kZ ls½ vkSj muyksxksa us ,d gh le; foi= is'k fd;k
gks] rks ,d gh Qkje dk mi;ksx vusd izkIrdrkZvkas dks Hkqxrku ds fy, Hkh gks ldrk
gSA
¼[k½ py ys[kk foi= foi= ¼jfuax ,dkmaV fcy
fcy½
cy½ ¼fc-dks-la- Qkje 35½ % ;g Qkje Lkafonkdkjksa
ds dk;Z ds fy, gh vk'kfer gSA ;fn ¼d½ dksbZ vfxze Hkqxrku fd;k tkuk izLrkfor gks
;k ¼[k½ dksbZ ys[kkxr Hkqxrku ¼vkWu&,dkmaV iseVas ½ djuk gks] vkSj tc ,d gh dk;Z ds
fy, igys fd;k x;k vfxze Hkqxrku cdk;k gks] rks bldk mi;ksx rc fd;k tkuk
pkfg,(
¼x½ py ys[kk foi= foi= ¼fc-dks-la- Qkje 36½ % bl Qkje dk mi;ksx dk;Z gsrq Lkafonkdkjksa
rFkk vkiwfrZdrkZvka]s nksuksa ds fy, gksrk gSA tc dsoy ys[kkxr Hkqxrku fd;k tkuk gks
rc bldk mi;ksx fd;k tkuk vk'kkf;r gSA ;fn lafonkdkjksa ds ftEes lqjf{kr vfxze
vFkok dke ds lac/a k esa vfxze Hkqxrku cdk;k gks] rks bldk mi;ksx ugha fd;k tkuk gSA
fc-dks-la- Qkje 36 ys[kkxr foi= dk ,d ek= Qkje gS tks vkiwfrZdrkZvksa ds lkFk
laO;ogkjksa ds fy, mi;qDr gSA
fVIi.kh % izR;sd volj ij iz;qDr Qkje dks laO;ogkj ds igys vkSj ckn] nksuksa gh
fLFkfr;ksa eas lafonkj ds py ys[kk dks lgh :i ls n'kkZus ds fygkt ls lokZf/kd mi;qDr
gksuk pkfg,] pkgs iwoZ eas fdlh Hkh Qkje ;k Qkjekas dk mi;ksx D;ksa u gqvk gksA
¼?k½ ,deq'r jkf'k lafonk gsrq py ys[kk foi= foi= ¼fc-dks-la- Qkje 37½ % ;g Qkje ,deq'r
lafonkvksa dh ckcr lafonkdkjksa dks mldh lafonk ds vuqlkj fd, tk ldus okys
eè;orhZ Hkqxrkuksa ds fy, gSA tkap djus okys ys[kkijh{kk dfeZ;ksa dh tkap ds fy, ekih
djus okys ljdkjh lsod ds uksV cqd eas dPph eki ¼jQ estjesVa ½ ntZ dh tkuh
pkfg,A fd, x, dk;Z dk O;kSjk foi= eas izLrqr ugha fd;k tkuk pkfg, ysfdu ftl
uksV cqd esa dPph eki ntZ dh xbZ gS vkSj ftl ekih iqfLrdk esa bu ekiksa dks ntZ
fd;k x;k gS] mudh la[;k rFkk i`"B la[;k dks m)`r fd;k tkuk pkfg,A Qkje ij

Page 58 of 88
 izLrqr dk;Z dk izek.ki= dk;Z ds izHkkjh jktif=r ljdkjh lsod ;k blds fy,
izkf/kÑr vU; ljdkjh lsod }kjk fn;k tkuk pkfg,A izekf.kr djus okyk ljdkjh
lsod ;qfDr;qDr lgh ifj.kkeksa ds fy, lokZf/kd mi;qDr <ax ls eki ysus esa vius foosd
dk mi;ksx djsxk vkSj izek.ki= ds izFke fjDr LFkku eas ^dPph eki* 'kCnksa dks fy[ksxkA
¼p½ ,deq'r lafonk ds fy, vafre foi= foi= ¼Qkbuy
¼Qkbuy fcy½
fcy½ ¼chVhlh 38½ % bl Qkje dk
mi;ksx ,eeq'r lafonk dh ckcr lafonkdkj dks fd, x;s vafre Hkqxrku gsrq fd;k tkrk
gSA bl foi= esa ek= ifjo/kuksa rFkk ifjorZukas ds C;kSjs fn;s tkus pkfg,A 'ks"k ds fy,]
dk;Z ds izHkkjh jktif=r ljdkjh lsod ;k bl fufeÙk izkf/kÑr vU; ljdkjh lsod
}kjk gLrk{kfjr fofgr fofunsZ'kksa ds vuqlkj dk;Z lekiu ¼daIyh'ku½ dk izek.ki= gh
i;kZIr gksxkA vfrfjDr lko/kkuh ds crkSj lafonkdkj ds fy, viuh ikorh esa vius gkFk
ls ,d fooj.k nsuk visf{kr gksxk fd mlus lHkh ekaxksa ds ifjfu/kkZj.k esa Hkqxrku izkIr
dj fy;k gSA
fVIi.kh % yksd fuekZ.k foHkkx eas dk;Z lekiu izek.ki= dk;Zdkjh vfHk;ark }kjk
gLrk{kfjr gksuk pkfg,A
261-
261- nLrh jlhn ¼gSM a fjflIV½
fjflIV½ ¼fc-dks-la- Qkje 39½ % ;g lHkh fofo/k Hkqxrkukas ,oa vfxzeksa ds
fy, iz;qDr gksus okyk lkekU; okmpj gksrk gS ftlds fy, dksbZ Hkh iwoZof.kZr fof'k"V
Qkje mi;qDr ugha gksAa
262-
262- NksVs Lkafonkdkjksa ds ys[ks ¼fc-dks-la- Qkje 40½ % ,d gh dk;Z vFkok dk;kZ'a k ds fy,
fu;ksftr lHkh NksVs lafonkdkjksa ¼isV~Vh daVªSDVlZ½ ds fy, dHkh&dHkh izR;sd izkIrdrkZ
gsrq vyx&vyx foi= dh txg ,d lesfdr ekfld ys[kk rS;kj fd;s tkus dks
rjght fn;k tk ldrk gSA bl izfØ;k dks lkekU; :i esa ykxw djus dh vuqefr ugha
gS( ysfdu tc Hkh bls viukuk okafNr gks] rc fc-dks-la- Qkje 40 dk mi;ksx fd;k
tkuk pkfg,A Qkje ij ikn fVIi.kh ds :i eas eqfnzr vuqn's kksa ds vfrfjDr fuEufyf[kr
vuqn's kksa dk Hkh dM+kbZ ls ikyu fd;k tkuk pkfg, %
¼i½ ;g Qkje iwjh rjg ys[kkxr Hkqxrkukas ds fy, gh v'kf;r gSA blesa vfxzeka]s
vfxze Hkqxrkuks]a lkefxz;kas ds fuxZeksa ¼bLlwt½] ;k Lkafonkdkjksa ls olwy fd, tkus
;ksX; fdlh vU; Hkqxrkuksa ds fy, dksbZ mica/k ugha gSA vxj ,slk laO;ogkj
gqvk gks ;k laHkkfor gks] rks bldk mi;ksx ugha fd;k tkuk pkfg,A
¼ii½ ;fn fdlh lafonkdj ds fy, fdlh vU; dk;Z ds ekeys esa fdlh py ys[kk
foi= izi=kas esa mldk vyx ys[kk j[kk tk jgk gks] rks mls NksVk lafonkdkj
ugha ekuk tk,A
¼iii½ ;fn dqN le; ckn iwoksZDr [kaM ¼i½ ;k ¼ii½ ds v/khu bl Qkje dk fujarj
mi;ksx vLohdk;Z gks tkrk gks] rks uhps of.kZr jhfr ls ml ys[kk dks bl izi=
ls gVk nsuk pkfg, vkSj mlds ckn ls py ys[kk foi= ds mi;qDr Qkje dk
mi;ksx djuk pkfg,A
¼d½ NksVs lafonkdkj ds ys[ks eas ^lexz ;ksx* ds lkeus dkWye 7] 13 vkSj 14 dh
izfof"V;ksa ds Bhd uhps fuEufyf[kr jhfr ls fo'ks"k izfof"V dh tkuh pkfg, &
Lafonkdkj ds ys[ks ls ^fd, x, dk;Z dk ewY;* vkSj ^fd, x, Hkqxrku*
¼#½ dks v|ru :i ls ?kVk,aA ^NksVs lafonkdkj ds ys[ks* ls mlds O;fDrxr
ystj [kkrs esa varfjrA
¼[k½ ckn esa tc dksbZ py ys[kk foi= rS;kj fd;k tkrk gks] rks ^fd, x, dk;Z
dk ewY;* vkSj ^fd, x, Hkqxrku* ds varfjr vkadMs+ mlh rjg ntZ fd, tkus

Page 59 of 88
 pkfg, ekuks fdlh py ys[kk foi= Qkje esa fcYdqy vkjaHk ls gh ntZ fd, x,
FksA

vuqHkkx 7 % fofo/k
fofo/k Hkqxrku
jktLo izR;iZ.k
263-
263- jktLo dh okilh ¼fjQaM½ dh fudklh mls Lohdkj djus ds fy, gdnkj O;fDr }kjk
mfpr izkf/kdkji= izLrqr djus ds ckn mldh ekax ij vkSj mldh jlhn ds ckn gh dh
tk ldrh gSA fdlh Hkh ekeys eas okilh fdlh foHkkxh; inkf/kdkjh dh jlhn ij ugha
dh tk ldrh vkSj ^tek ys[kk & yafcr ekax* ¼fMiksftV ,dkmaV isfa Max fMekaM½ esa ugha
fy[kh tk ldrhA
264-
264- izR;sd okilh dks foHkkxh; ys[kksa eas ;k izkIr jkf'k dh C;kSjs okj izfof"V okys fdlh vU;
vfHkys[k eas ewy fudklh ds le{k fy[kk tk,xk vkSj okilh ds lHkh okmpjksa esa ,sls
okil fd, tkus dk izek.ki= vo'; fn;k tkuk pkfg,A
265-
265- blesa blds ckn ;Fkkmicaf/kr dks NksMd + j] ;k tc rd foHkkxh; fofu;eksa }kjk fdlh
[kkl Js.kh dh okilh gsrq dksbZ vU; Qkje fofgr u fd;k x;k gks] jktLo dh okilh
dh ckcr dks"kkxkj ls jkf'k dh fudklh gsrq foi= fc-dks-la- Qkje 41 eas rS;kj fd,
tk,axAs ewy jkf'k izkIr djus okyk ljdkjh lsod Qkje ds dkWye 1 ls 5 rd Hkjsxk
vkSj mlds uhps izek.ki= vafdr djsxk tcfd dks"kkxkj inkf/kdkjh dkWye 4 vkSj 5 esa
of.kZr fooj.kksa ds ek/;e ls dh xbZ fudklh dh iqf"V djsxk vkSj ,slk djus ds
izek.kLo:i dkWye 6 esa viuk gLrk{kj djsxkA
266-
266- ftu ekeyksa eas dks"kkxkj dks ykSVk;s x;s LVkaiksa dk ewY; udn okil fd;k tkrk gks]
mu okmpj esa ml [kkl dks"kkxkj dks /ku ,oa _.k Kkiu dks bafxr djrs gq, ,d
fVIi.kh ntZ dh tk,xh ftlesa okil fd, x, LVkaiksa dk fglkc fn;k x;k gksxkA
267-
267- jktLo dh okilh LohÑr djus esa l{ke izkf/kdkjksa dh lwph ifjf'k"V 11 eas nh xbZ gSA
LohÑfr ;k rks [kqn okilh okys okmpj ij nh tk ldrh gS ;k tc ,sls vkns'kksa dks
egkys[kkyksa dks vyx ls izsf"kr ugha fd;k tkrk gks] rks ml okmpj ij mls m)`r dj
izek.k izfr layXu dh tk ldrh gSA
268-
268- tc rd fdlh fof/k ;k fu;e ;k foHkkxh; fofu;e esa vU;Fkk micaf/kr u gks] jktLo
dh okilh gsrq vkns'k mlds tkjh gksus dh frfFk ls ek= rhu eghuksa dh vof/k ds fy,
gh izo`r jgsxh vkSj blds izkf/kdkj ls mlds ckn dksbZ Hkqxrku ugha fd;k tk,xk c'krZs
fd LohÑfr iznku djus okys izkf/kdkjh }kjk igys mldk iqu% fof/kekU;dj.k u dj
fn;k tk;A
lgk;rk vuqnku] va'knku vkfn
269-
269- lgk;rk vuqnku ¼xzkVa bu ,M½] va'knku ¼daVªhC;w'ku½ vkfn 'kCnksa eas LFkkuh; vFkok
Lok;Ùk fudk;ks]a v)Zljdkjh vfHkdj.kks]a /kkfeZd] nkrO; ;k 'kSf{kd laLFkkvkas dks vuqnku
¼Nk=o`fÙk ¼LdkWyjf'ki½] othQk ¼LVkbisM a ½] izsj.kk Lo:i Nk=kas dks fn;k tkus okyk
iks'kkd] lkbZfdy vkfn] lkoZtfud izn'kZfu;ksa ,oa esykas dks va'knku] jkT;iky] eaf=;ks]a
izeMa yksa ds vk;qDrksa ,oa lekgrkZvkas }kjk ifjfu/kkZj.k gsrq j[ks x, foosdk/khu vuqnkuksa esa
ls O;;] rFkk nq?kZVuktU; {kfr;kas ds fy, ljdkjh lsodksa ds eqvkcts vkfn 'kkfey gSAa
270-
270- blesa blds ckn ;Fkkmicaf/kr ds flok;] lgk;rk vuqnku] va'knku vkfn ds foi= fc-
dks-la- Qkje 42 esa izLrqr fd, tk,axAs lgk;rk vuqnku foi= LohÑfr iznku djus okys

Page 60 of 88
 izkf/kdkjh ¼lSDa 'kfuax vkWFkfjVh½ vkSj fudklhdÙkkZ dh ns[kjs[k esa bl gsrq izkf/kÑr fdlh
fudklh ,oa O;;u inkf/kdkjh }kjk rS;kj fd, tk,ax]s vkSj bl vk'k; ds izek.ki= ds
lkFk fd ,sls lgk;rk vuqnku dh 'krksZa dks iwjk fd;k x;k gS] vuqnkuxzkgh ¼xzkVa h½ }kjk
mldh fof/kor jlhn nh tk,xhA Hkqxrku LohÑfr ds vkns'kkas dks foi= eas vo'; m)`r
fd;k tkuk pkfg,A
271-
271- /kks[kk/kM+h ls fudklh vFkok nqgjh fudklh ls cpus ds fy, LohÑfr iznku djus okyk
izkf/kdkjh jftLVj vuqjf{kr djsxk ftlesa fofHkUu laxBuksa dks fn, lgk;rk vuqnkuksa dh
ek¡xokj Øfed la[;k esa Lohd`R;kns'kksa dh lwph gksxh vkSj vuqnku LohÑfr ds ljdkjh
vkns'k dh ,d izfr lacfa /kr dks"kkxkj inkf/kdkjh dks vo'; Hkstuh pkfg, tks bls fdlh
xkMZ Qkby eas lqjf{kr j[ksxkA tSls gh nkok izLrqr fd;k tkrk gks] dks"kkxkj inkf/kdkjh
viuh izfr ls feyku dj ysxkA Hkqxrku dks LohÑR;kns'k ds i`"B ij lgt n`'; <ax ls
ntZ fd;k tkuk pkfg,A ;fn lacfa /kr dks"kkxkj esa LohÑfr iznku djus okys izkf/kdkjh ds
gLrk{kj dk uewuk ekStnw u gks] rks LohÑR;kns'k ij gLrk{kj dk lgh gksuk lR;kfir
djus esa dks"kkxkj inkf/kdkjh dks leFkZ cukus ds fy, og viuk gLrk{kj dk uewuk
iwoksZDr fu;e 70 esa of.kZr jhfr ls lacfa /kr dks"kkxkj inkf/kdkjh dks izfs "kr djsxkA
dks"kkxkj inkf/kdkjh LohÑfr iznku djus okys izkf/kdkjh }kjk gLrk{kfjr foi= dk
Hkqxrku djus ds igys mlds gLrk{kj dk feyku Hkqxrku ds LohÑR;kns'k ij ekStnw
gLrk{kj ds lkFk djsxk vkSj xkjaVh nsusokyh ,tsUlh ls iwoZ izkfIr jlhn ysxkA iwoksZDr
vko';drkvksa dh iwfrZ u djus okys foi=ksa dk Hkqxrku djus ls dks"kkxkj inkf/kdkjh
budkj dj nsxkA Lohd`fr izkf/kdkjh xkjaVh nsusokyh ,tsUlh@laLFkk ls mi;ksfxrk izek.k
i= vkSj vadfs {kr ys[kk izkIr djsxk vkSj mls egkys[kkdkj dks Hkst nsxk A
272-
272- Nk=o`fÙk ,oa othQk gsrq rFkk izsj.kk ds :Ik esa Nk=ksa dks fn;k x;k iks'kkd] lkbZfdy
vkfn dk foi= fc-dks-la- Qkje 43 eas rS;kj fd;k tkuk pkfg, vkSj mls fuEufufy[kr
izek.ki=ksa }kjk lefFkZr gksuk pkfg, %
^^izekf.kr fd;k tkrk gS fd ftl fo|kFkhZ@ftu fo|kfFkZ;ksa ds fy, nkok fd;k x;k gS]
mudk@muds uke ukekoyh esa ekStnw gS@jgs gSa vkSj nkok ls lacfa /kr vof/k esa ukekoyh
esa ekStnw gksus vk'kk dh tkrh gS] vkSj foxr frekgh ds nkSjku fo|kFkhZ@ fo|kfFkZ;ksa dh
vuqifLFkfr ds dkj.k jkf'k;ksa dh vf/kd fudklh dh okilh vko';drkuqlkj foi= eas
dj yh x;h gSA ;g Hkh izekf.kr fd;k tkrk gS fd iwoZorhZ eghuksa esa fudklh dh xbZ
Nk=o`fÙk;ksa dk O;;u dj fn;k x;k gSA**
mPprj izkf/kdkjh ds izfrgLrk{kj dh t:jr okys foi=ksa dks NksMd + j 'ks"k ekeykas esa
vè;srk ¼LdkWyj½ ds uke foi= esa n'kkZus dh t:jr ugha gS( dsoy Nk=o`fÙk;ksa dh la[;k
vkSj ftl nj ij mudh fudklh dh tk jgh gS] ftu njksa ij mudh fudklh dh tk
jgh gS mldk fooj.k Nk=o`fÙk dk fooj.k] vof/k rFkk lekiu frfFk dk fooj.k n'kkZ;k
tkuk pkfg,A
273-
273- ¼d½ Nk=o`fÙk ,oa othQk ds foi=ksa rFkk fo|ky;ksa ,oa egkfo|ky;kas ds lgk;rk vuqnku
ds foi=ksa dh fudklh frekgh vk/kkj ij dh tkuh pkfg, & ,d ekg ds fy, cdk;k
vkSj nks ekg ds fy, vfxzeA
¼[k½ ;fn Nk=o`fÙk vFkok othQksa ds Hkqxrku ds fy, dqN 'krsaZ tqM+h gks]a rks foi= ds
lkFk izfrgLrk{kjdrkZ ljdkjh lsod dk ,d izek.ki= layXu gksuk pkfg, fd mldk
lek/kku gks x;k gS fd fofgr 'krksZa dks iwjk fd;k x;k gSA
¼x½ lHkh lkekftd lqj{kk Ldhe ftuesa vlqfo/kkxzLr O;fDr;ksa ;k ifjokjksa dks jkT; ds
vuqnku] /ku@lgk;rk dks lgk;~; vuqnku ds :i esa ekuk tk,xk vkSj fc-dks-la- Qkje

Page 61 of 88
 la[;k 42 esa bldh fudklh dh tk,xh rFkk fu;e 272 esa micaf/kr jhfr ls gh
ys[kk&tks[kk fd;k tk,xk A
274-
274- foosdk/khu vuqnkuksa esa ls O;;u mUgha lkekU; 'krksZa ds v/;/khu gSa tks lkoZtfud jkf'k
ds vU; O;;ksa ds fy, ykxw gksrs gSAa
275-
275- ck<+] pØokr] Hkwdia vFkok vU; dkj.kksa ls nq?kZVuktU; gkfu;ksa vkfn ds fy, ljdkjh
lsodksa dks {kfriwfrZ dh fudklh lk/kkj.k osru foi= Qkje esa dh tk ldsxhA
tehu dk eqvkctk
276-
276- yksd iz;kstuksa ds fy, yh xbZ tehu ds fy, eqvkctk ¼daisal's ku½ ds Hkqxrku gsrq ikyu
dh tkus okyh izfØ;k dk fofu;eu ifjf'k"V 12 eas m)`r fo'ks"k vkns'kksa ds }kjk fd;k
tk,xkA
fcgkj Hkwfe lq/kkkkj vf/k
vf/kfu;e]
f/kfu;e] 1950 dh /kkjk 33 ds v/khu
v/khu varfje Hkqxrku
277-
277- ¼d½ fcgkj Hkwfe lq/kkj vf/kfu;e] 1950 ds /kkjk 33 ds mica/kks ds vuqlj.k esa varfje
Hkqxrku ¼,M baVfje iseVas ½ izkfIr ds fy, gdnkj O;fDr;ksa dh ckcr LohÑr jkf'k dh
fudklh izkIrdrkZ }kjk fc-dks-la- Qkje 44 esa izLrqr foi= ds ek/;e ls dh tk,xhA
¼[k½ izR;sd izkIrdrkZ ds fy, ,d foi= Qkje dk mi;ksx fd;k tkuk pkfg, ysfdu
mlesa ml O;fDr ds ,dkf/kd lainkvkas vFkok iV~Vksa ls lacfa /kr Hkqxrku 'kkfey gks ldrs
gSAa
¼x½ foi= fcgkj Hkwfe lq/kkj vf/kfu;e] 1950 ds v/khu lekgrkZ ds :i esa dk;Zjr
inkf/kdkjh }kjk dk;kZy; eas rS;kj fd;k tk,xk vkSj ftys ds lekgrkZ }kjk
izfrgLrk{kfjr gksxkA
¼?k½ fcgkj Hkwfe lq/kkj vf/kfu;e] 1950 ds v/khu lekgrkZ ds :i esa dk;Zjr inkf/kdkjh
}kjk dks"kkxkj ls Hkqukus ds fy, izkIrdrkZ dks foi= lkSia s tkus ds iwoZ ,slk inkf/kdkjh
dks"kkxkj eas foi= izLrqr fd;s tkus ds i;kZIr igys dks"kkxkj inkf/kdkjh ds uke ls
fcgkj Hkwfe lq/kkj fu;ekoyh] 1951 ds fu;e 25, ¼th½¼ii½ ds rgr fofgr izi= ts¼2½ esa
,d lwpuk lwph ¼,Mokbl fyLV½ Hkstx s kA lwpuk lwph esa izR;sd foÙkh; o"kZ ds fy, ,d
vkuqØfed Øekad ¼daVhU;wvl lhfj;y uacj½ vafdr gksxk rkfd dks"kkxkj inkf/kdkjh
mUgsa xkMZ Qkby esa uRFkh dj ldsA lwpuk lwph ls esy ugha [kkus ij dks"kkxkj
inkf/kdkjh foi= dk Hkqxrku ugha djsxkA foi= ds Hkqxrku ij dks"kkxkj inkf/kdkjh
lwpuk lwph dk fupyk fgLlk QkM+dj ml ij Vh-oh- la[;k vkSj foi= Hkqxrku frfFk
ntZ djus ds ckn fcgkj Hkwfe lq/kkj vf/kfu;e] 1950 ds v/khu lekgrkZ ds :i esa
dk;Zjr inkf/kdkjh dks okil dj nsxkA
¼p½ izkIrdrkZ foi= dks O;fDrxr :i ls dks"kkxkj esa izLrqr dj ldrk gS ;k viuh
vksj ls laxzg.k ds fy, mls fdlh vU; O;fDr vFkok cSd a ds uke ls i`"Bkafdr dj
ldsxkA
¼N½ dks"kkxkj inkf/kdkjh fcgkj Hkwfe lq/kkj vf/kfu;e] 1950 dh /kkjk 33 ds v/khu
varfje Hkqxrku ds fy, foi=ksa esa mfYyf[kr C;kSjs rFkk dks"kkxkj esa fd, x, Hkqxrku ds
vk/kkj ij fc-dks-la- Qkje 45 eas ,d vyx jftLVj j[ksxkA fcgkj Hkwfe lq/kkj vf/kfu;e]
1950 ds v/khu lekgrkZ ds :i esa dk;Zjr inkf/kdkjh }kjk fcgkj Hkwfe lq/kkj fu;ekoyh]
1951 }kjk fofgr jhfr ls dks"kkxkj dh bl jftLVj dk gj N% eghus esa ,d ckj
lR;kiu fd;k tk,xkA
LVkaikas ij cV~Vk

Page 62 of 88
278-
278- jktLo i"kZn }kjk cuk, x, fu;eksa ds v/khu dfri; oxkZsa ds LVkai foØsrkvksa dks LVkaiksa
ij cV~Vk ¼fMLdkmaV½ vuqer gS tks mUgsa Ø; dh jkf'k esa dVkSrh djds fn;k tkrk gSA
;g cV~Vk dks"kkxkj inkf/kdkjh }kjk bl vk'k; ds izek.ki= ds vk/kkj ij ikfjr fd;k
tkrk gS fd cV~Vk dh mfpr njksa dh vuqefr nh xbZ gSA
yksd _.k
_.k ¼ifCyd MsCV½ V½
279-
279- tc ljdkj }kjk tkjh _.k dh vf/klwpuk ds fuca/kuksa ds v/khu dks"kkxkj esa fdlh u,
_.k ds izfr vfHknku xzkg~; ¼fjlhoscy½ gks] rc dks"kkxkj inkf/kdkjh }kjk ,sls vfHknkuksa
dks izkIr djus vkSj mUgas yksd ys[kk esa tek djus ds lac/a k esa ikyu dh tkus okyh
izfØ;k dk fu;eu ljdkjh izfrHkwfr fu;ekoyh ds lqlx a r mica/kksa rFkk le;&le; ij
tkjh gksus okys vU; iwjd vuqnslksa ¼lfIyeaVs jh baLVªD'kal½ ds }kjk gksxkA
280-
280- dks"kkxkj vf/kdkfj;ksa rFkk yksd _.k dk;kZy;ksa }kjk le; vkus ij fdlh _.k ds
ewy/ku dh ckcr Hkqxrku djus rFkk ljdkjh izfrHkwfr;ksa ds fofHkUu Lo:iksa esa C;kt
Hkqx
q rku ds lac/a k esa vuqlj.k dh tkus okyh izfØ;k dks Hkh ljdkjh izfrHkwfr lafgrk ds
lqlx a r mica/kksa rFkk le;&le; ij tkjh gksus okys ,sls vU; iwjd vuqn's kksa ds }kjk gh
fu;af=r fd;k tk,xkA
281-
281- ¼d½ yksd _.k ckaMksa ds lac/a k eas vuqlj.k dh tkus okyh izfØ;k dk fu;a=.k yksd _.k
vf/kfu;e] 1944 ds lqlx a r mica/kksa rFkk dans z ljdkj }kjk cuk, x, fu;eksa ds }kjk
fd;k tk,xkA
¼[k½ ljdkj dks cSd a }kjk fn, x, etnwjh vkSj lk/ku vfxze cSd a }kjk bl fufer cuk,
x, fu;eksa ls iz'kkflr fd;k tk,xk A
282-
282- ftu ljdkjh opui=ksa ¼izksfeljh uksV~l½ ij C;kt ns; gks] mUgsa dks"kkxkj inkf/kdkjh ds
le{k izLrqr fd;k tk,xk] tks vko';d tkap rFkk vfHkys[ku ds ckn /kjd dks cSd a ds
fy, fuEufyf[kr :i esa vkns'k nsxk %
¼izkIrdrkZ dk fooj.k½---------------------------- dks ¼jkf'k½ -------------------------#- ds ljdkjh opui= la-
----------------------- ij fu;r ¼jkf'k½ ---------------#- C;kt dk Hkqxrku djsAa
283-
283- ftu ljdkjh izfrHkwfr;ksa dh vof/k iwjh gks jgh gS] muds /kkjdksa dks Hkqxrku dh fu;r
frfFk ds iwjs rhu lIrkg igys gh vof/k iwjh gksus okyh ljdkjh izfrHkwfr;ksa dks dks"kkxkj
eas tek djus dh vuqefr nh tk,xh rkfd dks"kkxkj inkf/kdkjh izfrHkwfr;ksa ds Hkqxrku
ewY; dk fcuk fcyac Hkqxrku djus esa leFkZ gks ldsA
fjtoZ cSd a dks Hkqxrku
284-
284- fjtoZ cSd a dks ns; jkf'k;ksa ds foi=ks]a ;Fkk u, _.k tkjh djus] yksd _.k dk izc/a ku
djus vkfn ls lacfa /kr foi=ksa ij Hkqxrku ds igys foÙk foHkkx ds fdlh ljdkjh lsod
}kjk izfrgLrk{kj gksxkA
vk;ksx vkSj lfefr;ka
285-
285- vk;ksxksa vkSj lfefr;ksa dks vius O;; ds fy, jkf'k dh fudklh esa ikyu dh tkus okyh
izfØ;k dk fu;a=.k izR;sd ekeys esa tkjh vkns'kksa ds tfj;s gksxkA
varfoZHkkxh; varj.k
286-
286- ljdkj ds ,d foHkkx }kjk nwljs foHkkx dks dh xbZ vkiwfrZ;ks]a fd, x, dk;ksZa vFkok nh
xbZ lsokvksa ds ewY; varfoZHkkxh; varj.kksa ds :i ea]s ;FkkfLFkfr psd] cSda Mªk¶V ;k
varj.k tek }kjk fu"ikfnr fd, tk,axAs dks"kkxkj ls ,slh jkf'k dh fudklh fc-dks-la-

Page 63 of 88
 Qkje 46 esa dh tk,xhA buds ys[kksa dks fofgr izfØ;k ds vuq:i izLrqr djus dh
tokcnsgh izkIrdrkZ ljdkjh inkf/kdkjh vFkok foHkkx dh gksxhA
vuqHkkx 8 % [kkl foHkkxkas ds fy, ykxw gksus okys fu;e
mi&vuqHkkx 1 % yksd fuekZ.k foHkkx
287-
287- ¼d½ bl vuqHkkx ds fu;e eq[;r% yksd fuekZ.k foHkkx ds inkf/kdkfj;ksa ij dks"kkxkjksa ds
lkFk muds laO;ogkjksa ds lac/a k esa ykxw gksrs gSAa ;s fu;e fo'ks"k Hkw&vtZu inkf/kdkfj;ksa
rFkk yksd fuekZ.k foHkkx ls fHkUu ,sls inkf/kdkfj;ksa ij Hkh leku :i ls ykxw gksrs gSa
tks yksd fuekZ.k gsrq vuqnku ds fo:) [kpZ djus ds fy, izkf/kÑr gksAa
¼[k½ tc fdlh vU; flfoy foHkkx dk ljdkjh lsod ^yksd fuekZ.k* gsrq vuqnku ds
fo#) [kpZ djus ds fy, izkf/kÑr gks] rc og bl vè;k; ds fu;eksa ds vuqlkj yksd
fuekZ.k O;;udrkZ ds :i esa ,slk djsxkA
dks"kkxkj ls fudklh
288-
288- yksd fuekZ.k foHkkx ds ljdkjh lsod dks nks izdkj ls fuf/k dh vkiwfrZ dh tk ldsxh %
¼i½ osru] ;k=k HkÙkk rFkk vkdfLed O;; ds foi=ksa ds ekè;e ls(
¼ii½ fuekZ.k ,oa fuekZ.k lac/a kh O;; ds fy, psd ds ekè;e lsA
289-
289- fdlh yksd fuekZ.k dk;kZy; }kjk izLrqr LFkkiuk ,oa vkdfLed foi=ksa dks dks"kkxkj
}kjk rHkh Lohdkj fd;k tk,xk tc ml dk;kZy; dk uke egkys[kkdkj dks lwpuk nsrs
gq,] fyf[kr izkf/kdkj }kjk ml dks"kkxkj ds ys[ks esa Mkyk x;k gksA
fVIi.kh % bl vè;k; ds mica/k yksd fuekZ.k foHkkx ds vf/kdkfj;ksa }kjk rS;kj foi=ksa ij
mlh izdkj ykxw gksx a s ftl izdkj os vU; foHkkxksa ds ljdkjh lsodksa }kjk rS;kj foi=ksa
ij ykxw gksrs gSAa
psd
290-
290- ¼d½ yksd fuekZ.k foHkkx ds inkf/kdkjh foi=kas ds lkFk&lkFk psdksa ds ek/;e ls Hkh
fuf/k dh fudklh djus ds fy, izkf/kÑr gSAa foi= vkSj psd dks"kkxkj inkf/kdkjh ds
i`"Bkadu okys Hkqxrku vkns'kksa ds tfj;s dsoy cSd a esa gh Hkquk, tk,axAs
¼[k½ tgka psdksa ds ekeys esa izeM a y inkf/kdkjh us vuqeM a y inkf/kdkjh dh fudklh dh
lhek fu/kZfjr dj nh gks] ogka cSd a fofgr lhek dk vuqikyu djsxkA ckdh lHkh ekeyksa
eas psd] ;fn vU;Fkk lgh gks]a rks mUgsa fcuk fdlh lhek ds Hkquk;k tk,xkA
291-
291- yksd fuekZ.k izeM a yksa ,oa vuqeM a ykas eas izHkkjh ljdkjh lsodkas rFkk vU; yksd fuekZ.k
O;;udÙkkZvksa dk inuke rFkk ftu dks"kkxkjksa dks os psd tkjh djus ds fy, izkf/kÑr gS]a
mUgas n'kkZus okyh lwph ifjf'k"V 13 esa nh xbZ gSA dks"kkxkj ds lkeus n'kkZ;s x;s ljdkjh
lsodksa ls fHkUu fdlh ljdkjh lsod }kjk tkjh psdksa dks dks"kkxkj }kjk izFker% foÙk
foHkkx ls vkns'k izkIr fd, fcuk ugha Hkquk;k tk,xkA
v/khuLFk
/khuLFk inkf/kdkjh x.k
292-
292- ¼d½ dks"kkxkj dks psd tkjh djus ds fy, izkf/kÑr dksbZ izeM a yh; inkf/kdkjh vius
fdlh Hkh vuqeM a y inkf/kdkjh dks vius [kqn ds [kkrs ds fo:) psd tkjh djus dh
'kfDr ns ldsxkA dks"kkxkj esa vuqeM a y iznkf/kdkfj;ksa ds fy, vyx [kkrs ugha [kksys
tk,ax]s izeM a yh; inkf/kdkjh flQZ izkf/kdkji= iznku djsxk vkSj mlds izkf/kdkj ds
v/khu tkjh vkSj Hkqxrku fd, x, psdksa ds lkFk ogh crkZo fd;k tk,xk tks mlds }kjk

Page 64 of 88
 tkjh psdksa ds lkFk fd;k tkrk gSA ysfdu ;fn fdlh izeM a yh; inkf/kdkjh us fdlh
vuqeM a y inkf/kdkjh ds fy, fdlh ekg esa psd tkjh djus dh lhek dh lwpuk ns nh
gks] rks mlds }kjk ml ekg esa tkjh psdkas dks ,slh lhek dh lwpuk okys i= ds ihNs
Hkqxrku frfFk ls fujis{k fy[k ysxk] Hkqxrku dh frfFk pkgs tks Hkh gksA
¼[k½ pwfa d lHkh yksd fuekZ.k inkf/kdkfj;ksa ds [kkrs fdlh dSyM sa j ekg ds vafre fnu can
ugha fd, tkrs gS]a blfy, lhek fu/kkZj.k okys i=kas ¼ysVlZ vkWQ fyfeVs'ku½ esa izR;sd
ekeys esa eghus ds vkjaHk vkSj lekiu dh frfFk fofufnZ"V dh tk;s rFkk mleas lwfpr
lhekvkas dks bl izdkj fu/kkZfjr ekg ds nkSjku tkjh psdksa ds mij ykxw gksuk pkfg,A
fudklh ugha x;k dksbZ vfr'ks"k ¼vuMªkWu cSysal½ vkxkeh ekg esa fudklh ds fy, miyC/k
ugha gksuk pkfg,A
¼x½ ;fn eghus ds lekiu ds ckn vuqeM a yh; udn ys[ks dks ysdj izeM a yh; ys[kkiky
}kjk dh x;h tkap izeM a yh; inkf/kdkjh ds iz;kstukFkZ i;kZIr le>k tk;s] rks izeM a yh;
inkf/kdkjh ds fodYi ij lhek dh lwpuk dks"kkxkj inkf/kdkjh dks ugha Hkh nh tk
ldsxhA
¼?k½ ;fn fdlh vuqeM a y inkf/kdkjh dks fHkUu dks"kkxkj ls fuf/k;ksa dh vko';drk gks
ftlls izeM a yh; inkf/kdkjh [kqn ysunsu ¼cSd a ½ djrk gks] rks izeMa yh; inkf/kdkjh ml
dks"kkxkj ds ys[ks esa vius dks j[kok;sxk vkSj mlds ckn vius v/khuLFk dks vius [kkrs
ls fudklh dh 'kfDr iznku djsxkA
ikl cqd
293-
293- ¼d½ izR;sd psd dh jkf'k dks ikl cqd vFkok fc-dks-la- Qkje 47 okyh psd lwph eas
vo'; ntZ fd;k tkuk pkfg, tks izeM a yh; inkf/kdkjh ds ikl jgsxk vkSj mlds }kjk
le;&le; ij dks"kkxkj inkf/kdkjh ds ikl psd Hkqxrku jftLVj ds vk/kkj ij izfof"V
ds fy, Hkstk tk,xk ftlds fooj.k cSd a ds nSfud i= ¼Msyh 'khV½ ls fy, tk,axAs
¼[k½ izeM a yh; inkf/kdkjh dks izfof"V ds fy, dks"kkxkj inkf/kdkjh ds ikl viuk ikl
cqd izR;sd eghus esa de ls de ,d ckj vo'; Hkstuk pkfg,A
¼x½ dks"kkxkj inkf/kdkjh dks ml ikl cqd eas cqd la[;k ds lkFk&lkFk Hkquk, x, izR;sd
psd dh la[;k vkSj lwHksnd vkn~;k{kj ¼fMfLVafXof'kax buhf'k;y½] ;fn dksbZ gks] fujiokn
:Ik ls ntZ djuk pkfg,A
Ekk
Ekkfld ifjfu/kkZj.k
294-
294- dks"kkxkj inkf/kdkjh eghus esa dkQh igys gh ekfld ifjfu/kkZj.k dj ysus ds fy,
izeMa yh; inkf/kdkjh ds lkFk O;oLFkk djsxkA mls foxr eghus esa Hkquk, x, psdksa ds
fooj.k ikl cqd eas ntZ dj nsus pkfg, vkSj izeM a yh; inkf/kdkjh rFkk mlds v/khuLFkksa
}kjk Hksts x, lHkh iz"s k.kksa ds fy, mlds }kjk Hksth xbZ lesfdr ¼dalksfyMsVM s ½ jlhn ij
gLrk{kj djus ds ckn ykSVk nsuk pkfg,A og izeM a yh; inkf/kdkjh ds ikl dqy fuxZeksa
¼VksVy bLlwt½ dk ,d izek.ki= Hkh bl :i eas Hkstx s k%
^eSa izekf.kr djrk gwa fd izHkkjh inkf/kdkjh ¼inuke½------------------] ¼izHkkx dk uke½ -----------------
- ds [kkrs ds fo#) ¼vof/k½ ds nkSjku tkjh fd, x;s psdksa ds tfj;s bl dks"kkxkj ls
dqy fuxZe jkf'k ----------------------- ¼vadkas ea½s ---------------------- ¼'kCnksa ea½s eas gSA*
vkiwfjr Qkje dh fooj.kh

Page 65 of 88
295-
295- dks"kkxkj inkf/kdkjh izR;sd izeM a yh; inkf/kdkjh dks =Sekfld fooj.k Hkstx s k ftlesa
izeM
a yh; inkf/kdkjh rFkk muds lHkh vuqeM a y inkf/kdkfj;ksa ls izkIr ekaxi= ij lHkh
yksd fuekZ.k psd cqdksa rFkk jlhn cqdksa dh la[;k rFkk frfFk n'kkZbZ tk,xhA
vuqiwjd
296-
296- bl vuqHkkx ds lkekU; mica/kksa ds v/;/khu foHkkxh; fofu;ekas }kjk foHkkxh;
inkf/kdkfj;ksa ds ekxZn'kZu ds fy, vuqiwjd ¼lfIyesVa y½ vuqn's k fofu/kkZfjr fd;s tk
ldsxAsa
mi&vuqHkkx 2 % ou foHkkx
ifjp;kRed
297-
297- bl vuqHkkx ds fu;ekas dk eq[; vk'k; dks"kkxkj ds lkFk viuh ysunsu esa ou
inkf/kdkfj;ksa dk ekxZn'kZu djuk gSA ;s oSls vU; ljdkjh lsod ij Hkh ykxw gksrs gSa tks
ou foHkkx dk u gks]a ysfdu ou vuqnkuksa ds fo#) [kpZ djus ds fy, izkf/kÑr gkaAs
298-
298- ¼d½ ou izeM a yksa ds izHkkjh ljdkjh lsod foHkkxh; O;;uksa ds fy, ml dks"kkxkj ls
foi=ksa vFkok psdksa ds tfj;s vko';d fuf/k izkIr djus ds fy, izkf/kÑr gSa ftlesa foÙk
foHkkx }kjk mudk [kkrk j[kk x;k gSA
¼[k½ tc vU; flfoy foHkkxksa ds ljdkjh lsod ou foHkkx ds [kkrs ls [kpZ djus ds
fy, izkf/kÑr gks]a rc ou ds O;;udrkZvksa dh rjg os Hkh ou foHkkx ds inkf/kdkfj;ksa ds
fy, ykxw fu;eksa ds rgr gh dks"kkxkj ls ,sls [kpksZa ds fy, vko';d fuf/k izkIr dj
ldrs gSAa
299-
299- ¼d½ tSlk fd mij of.kZr gS] ou foHkkx ds inkf/kdkjh foi=kas ds lkFk&lkFk psdksa ds
tfj;s Hkh fuf/k dh fudklh ds fy, izkf/kÑr gSAa foi= vkSj psd dks"kkxkj inkf/kdkjh
}kjk i`"Bkafdr Hkqxrku vkns'kkas ds vk/kkj ij cSd a ls gh Hkquk, tk ldrs gSAa
¼[k½ fdlh ou jst a vFkok vuqeM a y dk izHkkj /kkj.k djus okyk ljdkjh lsod }kjk
tkjh psdksa dk laj{kd }kjk r; lhek rd gh Hkqxrku fd;k tk ldrk gSA ;fn vU;Fkk
lgh u gks] rks Lo;a ize.Myh; inkf/kdkfj;ksa }kjk tkjh fd, x, psdksa dk Hkqxrku fcuk
fdlh lhek ds fd;k tk,xkA
Li"Vhdj.k % dks"kkxkj inkf/kdkjh izeM a yh; inkf/kdkjh ds fudklh okys [kkrs ds fo#)
fdlh ou jst a vFkok vuqeM a y dk izHkkj /kkj.k djus okys ljdkjh lsod }kjk tkjh psd
dk Hkqxrku dj ldsxk] c'krsZ fd bl vk'k; dk fyf[kr vuqn's k izkIr gqvk gksA ,sls
vuqn's k ml ljdkjh lsod dks O;fDrxr :i ls 'kfDr iznku djus okyk gks vkSj mueas
mlds }kjk dh tkus okyh fudklh dh lhek Hkh fofufnZ"V gksA ,slk inkf/kdkjh dks ml
psd cqd dk iz;ksx ugha djuk gksxk ftldk mi;ksx izeM a yh; inkf/kdkjh djrs gksAa
¼x½ ou foHkkx ds fy, NksV& s eksVs O;;uksa ds fy, dks"kkxkj ls ,deq'r jkf'k dh fudklh
dh tk ldrh gSA vko';d U;wure jkf'k dh gh fudklh dh tkuh pkfg, vkSj tc Hkh
;g yxs fd gLrxr udn ¼dS'k bu gSM a ½ vko';drk ls vf/kd gS] vf/k'ks"k jkf'k
dks"kkxkj dks okil dj nh tkuh pkfg,A
300-
300- fdlh xSj {ks=h; ¼uu&VsfjVksfj;y½ izeM a y dk izeMa yh; ou inkf/kdkjh ¼Mh,Qvks½ ;fn
fdlh vU; izeM a yh; ou inkf/kdkjh dh {ks=h; vf/kdkjrk ¼VsjhVksfj;y twfjfLMD'ku½ esa
;k=k ij gks] rks og dfFkr {ks=h; izeM a y eas ;k=k dj jgs vius inkf/kdkfj;ksa vkSj
dfeZ;ksa ds ;k=k HkÙkksa rFkk osru foi=ksa ds lkFk&lkFk ftl izeM a yh; ou inkf/kdkjh dh
vf/kdkjrk eas os ;k=k dj jgs gks]a mlds }kjk fd, x, vkdfLed O;; ds Hkqxrku ds

Page 66 of 88
 fy, Hkh udn jkf'k izkIr dj ldrk gSA jkf'k dk Hkqxrku ;k=k djus okys izeM a yh; ou
inkf/kdkjh ds fyf[kr vuqjks/k ij fd;k tk,xk vkSj mls varfoZHkkxh; varj.k ds tfj;s
lEc) izeM a yksa ds ys[kksa eas leaftr fd;k tk,xkA
ou foHkkx dh LFkkiuk
301-
301- yksd fuekZ.k foHkkx ds osru] ;k=k HkÙkk vkSj vkdfLed foi= rS;kj djus lac/a kh fu;e
bl foHkkx ij Hkh ykxw gksaxs ¼ns[ksa iwoksZDs r fu;e 288½A
302-
302- fdlh ljdkjh lsod dk vU; vapy vFkok eaMy eas LFkkukarj.k gks tkus ij ns; osru
vkSj ;k=k HkÙkk] ftldk Hkqxrku mlds izLFkku ds le; ugha gqvk gks] dk Hkqxrku
izeM
a y ls fd;k tkuk pkfg, ftlesa mldk LFkkukarj.k gqvk gks vkSj mlh izeM a y ds
fofu;ksx ds fo#) izHkkfjr fd;k tkuk pkfg,A
303-
303- ftl LFkku ij ou ds O;;u inkf/kdkjh gksa] ogka NqVV~ h ij x, jktif=r ljdkjh
lsodksa ds NqV~Vh&osru dh fudklh dks"kkxkj esa foi=ksa dh izLrqfr ds tfj;s mlh izdkj
dh tk ldsxh] ftl izdkj vU; flfoy foHkkxksa ds jktif=r ljdkjh lsodksa ds fy,
dh tkrh gSA

mi&vuqHkkx 3 % jkT;iky ds lfpo

304-
304- jkT;iky ds lafonk HkÙkk ls O;; eqnn~ s O;;uksa dks iwjk djus ds fy, visf{kr fuf/k;ksa dh
fudklh fc-dks-la- Qkje 48 esa lkekU; jlhn ds tfj;s dh tkrh gSA jkT;iky ds lfpo
}kjk fc-dks-la- Qkje 49 eas bu izHkkjksa ds eqn~ns gksus okys O;; dk C;ksjk n'kkZrs gq,
egkys[kkdkj dks ekfld fooj.k Hkstk tkrk gSA jkT;iky ds lfpo }kjk jkT;iky dh
;k=k eas gq, O;; dh fudklh fc-dks-la- Qkje 25 esa iw.kZr% izekf.kr ¼okmPM½ vkdfLed
foi=ksa ds tfj;s dh tkrh gSA og ekg jkT; Hkou esa Bgjus oks ljdkjh vfrfFk;ksa ds
Lokxr&lRdkj ij gksus okys O;;ksa dks iwjk djus ds fy, ogh ^2070 & lkekU; iz'kklu
& ljdkjh vkfrF; vk;kstu ¼xouZeVsa gkWfLiVfyVh vkWxuZ kbts'ku½ & jkT;iky dk
vkfrF; O;; & izHkkfjr* 'kh"kZ ds v/khu vkdfLed foi= izLrqr djds Hkh dks"kkxkj ls
jkf'k dh fudklh djrk gSA

Page 67 of 88
vè;k; 5
_.k vkSj vfxze
vuqHkkx 1 % lkekU;
ifjp;kRed
305-
305- bl vuqHkkx ds fu;e fofHkUu Jsf.k;ksa ds _.kksa ,oa vfxzeksa ij ykxw gksrs gS]a ftudh
eatwjh ljdkj }kjk ^jkT; ljdkj }kjk _.k ,oa vfxze* rFkk ^izfrns; vfxze* ¼fjis;cs y
,Mokalts ½ 'kh"kksZa ds varxZr dh tkrh gS] ek= bUgsa NksM+ dj tks bl fu;ekoyh esa ds
fdUgha fo'ks"k fu;eksa }kjk fu;af=r gksrs gSAa
fudklh ,oa vnk;xh dk rjhdk
306-
306- ftl foi= ij _.k vFkok vfxze dh fudklh dh tkrh gks] ml ij ml _.k vFkok
vfxze dh LohÑfr iznku djus okys izkf/kdkjh ds uke dk mYys[k vo'; gksuk pkfg,A
bl vè;k; ds vuqHkkx&II ds mica/kksa ds v/;/khu] dksbZ dks"kkxkj inkf/kdkjh fdlh _.k
vFkok vfxze dk Hkqxrku rHkh izkf/kÑr dj ldrk gS tc foi= l{ke izkf/kdkjh }kjk
gLrk{kfjr ;k izfrgLrk{kfjr gks] ;k mls LohÑfr dk lalp w u fo'ks"k rkSj ij fd;k x;k
gksA
307-
307- bl vè;k; ds vuqHkkx&II esa vU;Fkk micaf/kr dks NksMd + j] _.k vFkok vfxze] ;Fkk
eksVj okgu dh [kjhn gsrq vfxze vkSj Hkou fuekZ.k vfxze] dh fudklh fc-dks-la- Qkje
50 eas rFkk vU; fofo/k _.kksa dh fc-dks-la- Qkje 51 esa dh tk ldrh gSA gkykafd
lkekU; Hkfo"; fuf/k ¼tujy izkfs oMaVs QaM½ ls vLFkk;h vfxze dh fudklh osru foi=
Qkje ij gh dh tkuh pkfg,A
308-
308- ¼d½ _.k vFkok vfxze dh vnk;xh] ;FkkfLFkfr foi= ;k pkyku ds ek/;e ls dh
tk,xhA foi= ;k pkyku cSd a eas izLrqr djus ds iwoZ lEc) foHkkxh; inkf/kdkjh }kjk
mlds oxhZdj.k vkSj Hkqxrku nj dk izek.khdj.k fd;k tk,xkA
¼[k½ tc vnk;xh ljdkj ds fo#) nkos dh jkf'k esa ls dVkSrh djds dh tkrh gks] rc
,sls nkos ds foi= esa _.k vFkok vfxze dh ewy frfFk rFkk jkf'k dk mYys[k vo';
gksuk pkfg, ;k vU; rjhds ls mldh igpku ds fy, i;kZIr C;kSjs vo'; fn;s tkus
pkfg,A
309-
309- ;fn pqdkbZ xbZ jkf'k esa ewy/ku ds lkFk C;kt Hkh 'kkfey gks] rks C;kt dk vyx ls
mYys[k fd;k tkuk pkfg,A ;fn vnk;xh fu;r vkof/kd jkf'k gks ftlesa fu;r C;kt
vkSj ewy/ku nksuksa 'kkfey gks]a rks ,slh jkf'k;ksa dks fu;r djus ds vkns'k dk mYys[k
vo'; fd;k tkuk pkfg,A
vuq
vuqHkkx 2 % fofHkUu Jsf.k;ksa ds _.kks
_.kksa rFkk vfxzeksa ij ykxw fo'ks"k fu;e
uxjikfydkvka]s LFkkuh;
LFkkuh; fudk;ksa vkfn dks _.k
_.k
310-
310- tc rd fdlh ekeys esa ljdkj vU;Fkk funs'k u ns] _.kksa ds eqn~ns fuEufyf[kr fu;eksa
}kjk fu;af=r fd;s tk;sx a s%
¼d½ fdlh uxjikfydk ;k vU; v/kZljdkjh fudk; ¼DoSlh&ifCyd ckWMh½ vFkok O;fDr
ds fy, eatwj izR;sd _.k dks egkys[kkdkj dh iqLrksa eas vfHkfyf[kr fd;k tk,xkA

Page 68 of 88
 ¼[k½ iwoZorhZ [kaM esa mfYyf[kr fooj.k Hkstus ds iwoZ egkys[kkdkj }kjk irk dj fy;k
tk,xk fd _.k ds fy, tokcnsg uxjikfydk ;k vU; i{k us O;oLFkk ds izfr lgefr
trk nh gS ;k _.k ds fuca/kuksa eas ;g ljdkj }kjk Li"Vr% of.kZr gSA
311-
311- ¼d½ dksbZ Hkh foHkkx ;k inkf/kdkjh fdlh LohÑr _.k ds fo#) dksbZ O;; ;k dksbZ
nsunkjh rcrd ugha djsxk tc rd fd egkys[kkdkj ls igys ;g fyf[kr fooj.k ugha
izkIr dj fy;k tk; fd jkf'k ,sls _.k esa ls miyC/k gS vkSj ;g fd mls muds }kjk
vyx [kkrs esa j[kk x;k gS rkfd og izLrkfor O;; gsrq miyC/k gks ldsA
¼[k½ iwoksZDr [kaM ds v/khu [kpZ dh x;h fuf/k;ksa ij mlh rjg C;kt dk fglkc fd;k
tk,xk ekuksa fd] mudh fudklh ml ys[ks esa ml ekg ds vafre fnu fd;k x;k gks]
ftl ys[ks esa [kpZ djus okys foHkkx ;k inkf/kdkjh }kjk mUgas 'kkfey fd;k x;k gSA
jktLo vfxze
312-
312- jktLo vfxzeka]s ftuesa rdkoh vfxze] Hkwfe lq/kj vf/kfu;eksa ds v/khu vfxze]
losZ&lsVyesVa dkjZokb;ksa ds fy, vfxze rFkk ,sls vU; vfxze 'kkfey gSa ftlds fy,
jktLo vf/kdkfj;ksa dks fdlh fu;e ds mica/kksa ;k ljdkj ds rr~ le; izo`r fo'ks"k
vkns'kksa ds v/khu LohÑfr vFkok funs'k izkIr gks] dh fudklh ds fy, fuEufyf[kr
izfØ;k fofgr gS(
fVIi.kh
fVIi.kh % yksd fuekZ.k foHkkx ds ek/;e ls fu"ikfnr rdkoh dk;ksZa ij O;; ds fy,
rdkoh dk;Z vfxzeksa dk fofu;eu foHkkxh; fu;eksa }kjk fd;k tk,xkA ftu ekeyksa esa
,sls dk;ksZa ds vkdfyr O;; dh yksd fuekZ.k foHkkx eas olwyh dh tkrh gS] muds flok;s
,sls vfxzeksa dh olwyh lekgrkZ }kjk Hkwfe jktLo lac/a kh cdk;ksa dh rjg gh dh tk,xhA
313-
313- lekgrkZ vFkok lE;d :i ls izkf/kÑr vU; ljdkjh lsod ds }kjk gLrk{kfjr vFkok
izfrgLrk{kfjr vkns'kkas ij dks"kkxkj ls vfxze tkjh fd, tk ldrs gSAa dks"kkxkj }kjk
Hkqxrku ds ckn gjsd leO;ogkj ds fy;s vkxs laKku ¼dkWfXutsal½ ysus ds ekeys esa
dks"kkxkj inkf/kdkjh ys[kkdj.k fu;ekoyh ¼,dkmafVax :Yl QkWj Vªt s jh vkWfQllZ½] 1992
eas varfoZ"V fn'kkfuns'kksa ds vuqlkj vfxze vf/kÑr djus okys izR;sd ljdkjh lsod ds
fy, /ku ,oa _.k Kkiu j[kus ls vfrfjDr u rks dks"kkxkj inkf/kdkjh tokcnsg gksxk u
egkys[kkikyA mlls vkxs ds lkjs ys[ks ,oa i;Zo{s k.k ds fy, foHkkxh; inkf/kdkjh
tokcnsg gksx a As
314-
314- ¼d½ jktLo vfxze dk ;k rks lE;d :Ik ls LVkai yxh jlhn ij lh/ks lacfa /kr i{kksa dks
Hkqxrku fd;k tk ldsxk ;k ,sls vfxzeksa ds vkxs O;;u ds fy, ljdkjh lsodksa dks fn;s
tkus okys fc-dks-la- Qkje 26 esa izLrqr laf{kIr foi= ij ,deq'r fudklh dh tk
ldsxhA
¼[k½ igys ekeys eas dks"kkxkj ys[ks esa Hkqxrku ;k rks izkIrdrkZvkas ds okLrfod jlhnkas
}kjk lefFkZr gksus pkfg, ;k tgka foHkkxh; inkf/kdkjh }kjk mudh vis{kk dh tk;s ogka
lekgrkZ ;k lE;d :i ls izkf/kÑr vU; ljdkjh lsod ds bl vk'k; ds izek.ki= }kjk
fd Hkqxrku lgh i{kksa dks fd;k x;k gS vkSj muls lE;d jlhn ysdj foHkkxh;
dk;kZy; ds Qkby eas yxk fn;k x;k gSA
¼x½ ckn okys ekeys eas fuEufyf[kr j{kksik; fd;s tk;a%s
¼i½ bu vfxzekas dk O;;u djus okys fdlh Hkh ljdkjh lsod dks fiNys vfxze ls
O;;u dh tk pqdh jkf'k;ksa ds fy, foLr`r foi= izLrqr fd, fcuk rFkk 'ks"k
jkf'k dks dks"kkxkj esa okil fd, fcuk f}rh; vfxze dh fudklh dh vuqefr

Page 69 of 88
 ugha nh tkuh pkfg,A fdlh Hkh fLFkfr eas foLr`r foi= is'k djus esa dks"kkxkj ls
vfxze dh fudklh ds ckn N% eghus ls vf/kd nsj ugha gksuh pkfg,A
¼ii½ O;;u inkf/kdkfj;ksa dks Hkqxrku ds le; gh izkIrdrkZvkas ls jlhnsa ys ysuh
pkfg, vkSj foLr`r foi= ds uhps izekf.kr djuk pkfg, fd vfxze muds }kjk
LohÑr gq, gSa rFkk mudk mudh mifLFkfr eas Hkqxrku gqvk gSA
¼iii½ izkIrdrkZvksa dh jlhnkas dk C;kSjsokj foi= ds lkFk Hkstk tkuk rFkk muds ukeksa
dks muesa n'kkZ;k tkuk vko';d ugha gSA
¼iv½ dks"kkxkj ds ys[ks esa fudklh n'kkZus ds leFkZu esa C;kSjsokj foi= dks dks"kkxkj
inkf/kdkjh ds ekè;e ls egkys[kkdkj ds ikl vxzlkfjr dj fn;k tkuk pkfg,A
¼v½ gj ekeys eas ifjfLFkfr;ksa dk lE;d è;ku j[krs gq,] lekgrkZ vFkok lacfa /kr
foHkkxk/;{k dks izR;sd ljdkjh lsod }kjk laf{kIr foi= ij fudklh dh tkus
okyh jkf'k ds fy, /ku dh lhek fofgr djuh pkfg,A
315-
315- ;g ns[kuk gjsd fudklh ,oa O;;u inkf/kdkfj;ksa dk drZO; gksxk fd dks"kkxkj }kjk
mlds [kkrs esa fd, x, MsfcV vkSj ØsfMV mldh vius jftLVj dh izfof"V;ksa rFkk
izR;sd eghus is'k foojf.k;kas ds lkFk esy [kkrs gSAa og dks"kkxkj ls izklafxd /ku ,oa
_.k Kkiu dh ,d izfr gkfly djsxk vkSj nksuksa ys[kk laoxkZsa ¼lsV~l vkWQ ,dkmaV~l½
ds chp varjks]a ;fn dksbZ gks] dks lekIr djus ds fy, vko';d dne mBk,xkA
dks"kkxkj esa olwfy;ksa dk Hkqxrku djrs le; fo'ks"k è;ku fn;k tkuk pkfg, fd olwy
fd, x, C;kt vkSj ewy/ku dh jkf'k;ksa dks vyx&vyx vkSj Li"V :i ls tek fd;k
x;k gS D;ksfa d /ku ,oa _.k Kkiu esa C;kt dks Øsfs MV ugha fd;k tkuk pkfg, tcfd
ewy/ku dks vo'; Øsfs MV fd;k tkuk pkfg,A
foHkkxh; vfxze
316-
316- okmpj vFkok okilh esa ls ,d }kjk lefFkZr foLr`r foi=ksa dks fc-dks-la- Qkje la[;k
61 esa is'k dj lek;kstu fd;s tkus ds v/;/khu] foHkkxh; iz;kstuksa ds fy, eatwj
vfxzeksa dh fudklh ml fudklh ,oa O;;u inkf/kdkjh dh tokcnsgh rFkk jlhn ij dh
tk ldsxh ftls os eatwj fd, x, gSAa
317-
317- foHkkxh; O;; ds fy, vfxzeksa ds ekeys es]a ftUgsa varr% futh ekfydksa vFkok vU; i{kksa
ls olwy fd;k tkuk gks] ,sls vfxzeksa dk foLr`r ys[kk fy[kdj j[kus rFkk mudh olwyh
ij utj j[kus ,oa ns[kjs[k vkfn dh tokcnsgh lacfa /kr foHkkxh; inkf/kdkfj;ksa dh
gksxhA dks"kkxkj inkf/kdkjh dks"kkxkj inkf/kdkjh ys[kkdj.k fu;ekoyh] 1992 esa varfoZ"V
funs'kksa ds vuqlkj /ku ,oa _.k Kkiu ds vuqj{k.k ds fy, gh tokcnsg gksxkA
318-
318- foHkkxh; vfxzekas rFkk muds leatu gsrq fofgr izfØ;k ogh gS tks iwoksZDr jktLo vfxzeksa
ds fy, fofgr gS flok; le; lhek ds tks fudklh dh rkjh[k ls ckjg ekg dh gksxh]
tcrd mi;qZDr izfØ;k ds vuqlkj iwoZ ds vfxze dk lek;kstu ugha gks tkrk rc rd
mlh fudklh ,oa O;;u inkf/kdkjh dks mlh iz;kstu ds fy, dksbZ foHkkxh; vfxze ugha
fn;k tk,xk A
fof/k;ks
fo'ks"k fof/ k;ksa ds v/khu vfxze
319-
319- bl 'kh"kZ ds v/khu vkus okys vfxzeksa dk fu;eu lqlx a r vf/kfu;eksa ,oa muds v/khu
cukbZ x;h fu;ekoyh ds mica/kksa ds vuqlkj gksxk ;k ljdkj }kjk bl bl fufeÙk
;FkkfuxZr lkekU; vFkok fof'k"V vkns'kksa ds }kjkA

Page 70 of 88
 ljdkjh lsodksa dks O;fDrxr
O;fDrxr rkSj ij vfxze
320-
320- ¼d½ bu vfxzeksa dh fudklh] ;FkkfLFkfr] lkekU; osru vFkok ;k=k HkÙkk foi= Qkjeksa ij
;k fc-dks-la- Qkje 51 esa dh tk ldsxhA iz;qDr Qkje ij inuke lfgr ljdkjh lsodksa
ds uke vkSj izR;sd ds fy, LohÑr vfxze dh jkf'k dks Li"V :i ls n'kkZ;k tkuk
pkfg,A
¼[k½ fdlh ljdkjh lsod dks fn, x, O;fDrxr vfxze dh vnk;xh ;k rks udn dh
tk ldrh gS ;k osru vFkok ;k=k HkÙkk foi= ls] tSlk fd izR;sd ekeys esa ykxw fu;eksa
vFkok vkns'kksa }kjk visf{kr gksA osru foi=kas ds tfj;s vfxzeksa dh olwyh fc-dks-la- Qkje
52 esa vfxze olwyh vuqlfw p;ksa ¼f'kM~;Yw l vkWQ ,Mokal fjdojht½ }kjk lefFkZr gks vkSj
gj izdkj ds vfxze ds fy, vyx&vyx vuqlp w h layXu dh tk;sA
vU; _.k ,oa vfxze
321-
321- bl vè;k; ds vuqHkkx 1 esa mfYyf[kr mica/kksa ds v/;/khu] bl vuqHkkx esa fofufnZ"V
fdlh Hkh i`Fkd oxkZsa ds v/khu ugha vkus okys _.kkas ;k vfxzeksa dh fudklh vkSj vnk;xh
izR;sd ekeys esa ljdkj }kjk ;FkkfuxZr lkekU; vFkok fo'ks"k vkns'k ds vuqlkj dh
tk;sxhA

Page 71 of 88
vè;k; 6
tek ys[ks
vuqHkkx 1 % ifj;pkRed
322-
322- yksd ys[kk esa tek djus ds fy, dks"kkxkj esa izkIr /ku dk lkekU;r% fuEufyf[kr :i
eas o.khZdj.k fd;k tkrk gS % ¼i½ jktLo tek] ¼ii½ U;k;ky; fo"k;d tek ¼dksVZ
fMikWftV½] ¼iii½ O;fDrxr tek rFkk ¼iv½ dk;Zxr tek ¼odZ fMikWftV½A
323-
323- ¼d½ O;fDrxr tek cSfa dax tek [kkrs tSls gksrh gS ftudh izkfIr;ksa vkSj Hkqxrkuksa dks
O;fDrxr ystj esa vfHkfyf[kr fd;k tkrk gSA vU; Jsf.k;ksa ds tek ds lkFk bl vè;k;
ds lqlx a r fu;eksa ds vulkj crkZo fd, tkrs gaSA
¼[k½ izR;sd Js.kh ds tek ds fy, dks"kkxkj ys[kkdj.k vf/kfu;e] 1992 esa bl fufeÙk
varfoZ"V funZ's kksa ds vuqlkj ;k foÙk foHkkx dh fo'ks"k vuqn's kks ds v/khu vyx&vyx
jftLVj j[ks tk,aA
324-
324- tc rd fo"k; ;k lanHkZ esa dksbZ izfrdwy ckr u gks] bl vè;k; ds lqlx a r mica/k yksd
fuekZ.k foHkkx vkSj ou foHkkx ds laO;ogkjksa ij ykxw gksx a ]s flok; blds fd os foHkkxh;
fofu;eksa ls ifjofrZr gSa ;k laifw jr ¼lfIyesVa M
s ½ gks ldsx
a As
vuqHkkx 2 % lkekU; fu;e rFkk lhek,a
325-
325- yksd ys[kk esa tek ds fy, dksbZ jkf'k rc rd Lohdkj ugha dh tk,xh tc rd fdlh
lkafof/kd mica/k ;k ljdkj ds fdUgha lkekU; vFkok fo'ks"k vkns'kksa ds vk/kkj ij mudk
ljdkj dh vfHkj{kk eas j[kk tkuk visf{kr u gksA
mi;ZqDr ds v/;/khu] ;g ns[kuk dks"kkxkj inkf/kdkjh dk drZO; gS fd] bu fu;eksa eas
vfHkO;Dr :i ls vU;Fkk micaf/kr ds flok;] fdlh U;k;ky; vFkok vU; l{ke
izkf/kdkj ds vkSipkfjd vkns'k ds fcuk dksbZ Hkh /ku tek ds :i esa ØsfMV ugha fd;k
tk;A
326-
326- fuEufyf[kr enksa dks lkFk tek le>us dk fu"ks/k gS %
¼i½ osru] is'a ku vFkok vU; HkÙkksa dks izkIrdrkZ dh vuqifLFkfr ds vk/kkj ij ;k fdlh
vU; dkj.k ls tek esa ugha j[kk tkuk pkfg,A
¼ii½ fdlh tqekZuk dks bl vk/kkj ij tek esa ugha j[kk tkuk pkfg, fd vihy yafcr gSA
mUgsa rRdky ljdkj ds ikl ØsfMV dj nsuk pkfg, ;k vko';d gks rks U;k;ky; ds
vkns'k ij okil dj nsuk pkfg,A ysfdu fdlh i{k ds ?kk;y gksus ds dkj.k {kfriwfrZ
lac/a kh tqekZuk ¼QkStnkjh ekeyksa eas ykxr lfgr½ dks] os vihy ;ksX; ;k ugha] nksukas
izdkj ds eqdneksa eas rcrd tek esa j[kk tk ldsxk] tcrd lkekU; fu;e ds v/khu
O;;xr gks tk,aA
¼iii½ mi;ZqDr fu;eksa eas ;Fkkmicaf/kr] fdlh Hkh okil gksus okyh jkf'k ¼fjQaM½ dh
fudklh] pkgs og LVkai dh gks ;k vU; jlhnksa dh] izkIrdrkZ }kjk yafcr ekax okys tek
eas j[ks tkus ds fy, ugha dh tk ldrhA
¼iv½ iqfyl foHkkx ds ikl izfrHkwfr jkf'k rFkk vxz/ku lac/a kh tek ds flok;] ftUgas
jktLo tek ds :i eas cSd a esa ns fn;k tkuk pkfg,] dksbZ tek ugha gksuk pkfg;;
¼v½ vfHkj{kk rFkk oLrq ds :i esa okilh gsrq izkIr vkHkw"k.k vFkok vU; laifÙk dks tek
[kkrs esa yk;k tk ldrk gS ;|fi ewY; dk mYys[k #i, eas fd;k tkrk gSA

Page 72 of 88
 ¼vi½ Lkafonkdkjksa vFkok vU; i{kksa ls izkIr ljdkjh opui=kas vFkok vU; izfrHkwfr tek
¼tks udn u gks½ dks fdlh Hkh :i eas tek ds :i eas ugha fy[kk tkuk pkfg,A
¼vii½ tCr fd, x, nkokjfgr i'kqvkas dh fcØh ls gqbZ 'kq) izkfIr;ksa dks rhu eghuksa ds
fy, tek esa j[kk tk ldrk gS( vkSj ;fn ml vof/k ds Hkhrj dksbZ nkok ugha fd;k
tkrk gks] rks mls mfpr [kkrs esa tek djuk gSA
¼viii½ Hkkjrh; iqfyl vf/kfu;e ¼1861 dk vf/kfu;e 5½ dh /kkjk 26 ds v/khu nkokjfgr
laifÙk dh fcØh ls gqbZ izkfIr;ksa dks tek esa fcYdqy ugha j[kk tkuk gS( ml laifÙk dks
N% eghus rd j[ks jguk gS vkSj fcØh ls izkIr jkf'k dks rRdky ¼iwoksZDr vf/kfu;e ds
/kjk 27 ds varxZr½ ljdkj ds ifjfu/kkZj.k eas ns nsuk gS vkSj mls lac) a mi;qDr izkfIr
'kh"kZ eas tek ys fy;k tk;A
¼ix½ gkykafd fcuk olh;r fd, ejus okys mÙkjkf/kdkjh jfgr O;fDr;ksa }kjk NksM+h xbZ
laifÙk;ksa ds ekeys eas mi;qZDr fu;e dk viokn fd;k tk;sxk] ftls nhokuh U;k;ky;
lqfuf'pr djsxk vkSj LFkkuh; fof/k ds vuqlkj mls dfri; vof/k ds fy, /kkj.k djsxkA
¼x½ iqfyl inkf/kdkjh ¼iqfyl vkWfQlj½ }kjk ikbZ xbZ vFkok mls lqiqnZ dh xbZ
nkokjfgr laifÙk naMkf/kdkjh ¼eftLVªVs ½ dks lqinq Z dj nh tkuh pkfg,¼ ,slh laifÙk;ksa dh
fcØh ls gqbZ izkfIr;ksa dks naMkf/kdkjh ds vkns'kkuqlkj ljdkjh [kkrs eas tek djk fn;k
tk,xkA
vuqHkkx 3 % jktLo tek
izkfIr;ka
327-
327- ¼d½ tek jftLVj esa dh tkus okyh izfof"V;ksa ds fy, vko';d lHkh fof'kf"V;ksa dks
miof.kZr djrs gq, lHkh tek pkykuksa vFkok vU; vfHkys[kksa ds lkFk cSd a eas
vyx&vyx gh fd;k tk;A
¼[k½ izkfIr ds izR;sd en dks izkfIr jftLVj esa vo'; ntZ djuk pkfg, vkSj bl fufer
dks"kkxkj ys[kkdj.k vf/kfu;e] 1992 esa varfoZ"V funs'kksa ds vuqlkj dks"kkxkj inkf/kdkjh
}kjk izR;sd izfof"V dh tkap djds mlds lkeus vkn~;k{kj fd;k tkuk pkfg,A
¼x½ vk'kkf;r cksyh yxkus okyksa ¼fcMlZ½ }kjk vxz/ku tek dh ckor es]as ftUgsa jktLo
tek ds :i esa tek djus ;ksX; gksrs gS]a dh ckor foHkkxh; inkf/kdkjh ds fdlh iwoZ
izek.ki= dh vko';drk ugha gksrh] ysfdu tekdrkZ dks ml ljdkjh lsod ds inuke
dk vo'; mYys[k djuk pkfg, ftlds uke ij og tek dj jgk gks( vkSj ljdkjh
[kkrs esa tek fy[kkus ds fy, pkyku ij Hkh inuke dk vo'; mYys[k djuk pkfg,A
¼?k½ Lkafonkdkjksa }kjk cSd
a eas j[ks tkus okys vxz/ku vFkok vU; izfrHkwfr tek jkf'k;ksa dks
jktLo tek ds :i esa ekuk tkrk gSA bu tek jkf'k;ksa dks lac) a foHkkxksa ds ys[ksa eas Hkh
vkuk pkfg,A
vnk;xh
328-
328- ¼d½ tek jkf'k;ksa dh vnk;xh ¼fjiseVsa ½ mls izkIr djus ds fy, izkf/kÑr O;fDr dh ekax
ij ewy pkyku ds lkFk tek dk vkns'k nsus okys inkf/kdkjh ds fc-dks-la- Qkje 53 esa
fn, x, vkns'k dks izLrqr djus ds ckn dh tk ldrh gSA
¼[k½ vnk;xh dk vkns'k nsus okyk inkf/kdkjh ^Hkqxrku gsrq LohÑr* 'kCnksa dks fy[kus ds
ckn vnk;xh ds fy, izkIrdrkZ dk uke] mlds cSd a [kkrk rFkk vnk;xh ds fy,
vknsf'kr jkf'k dk mYys[k djsxkA

Page 73 of 88
 ¼x½ uhps fu;e 329 esa ;Fkk micaf/kr ds flok;] fdlh tek dh okilh dk nkok djus
okyk dksbZ O;fDr lacfa /kr fudklh ,oa O;;u inkf/kdkjh ds ekè;e ls Hkqxrku vkns'k ds
lkFk dks"kkxkj eas Hkqxrku gsrq LohÑr foi= izLrqr djsxkA vnk;xh dk vkns'k nsus okyk
inkf/kdkjh /ks[kk/kM+h ls cpko ds fygkt ls ^Hkqxrku gsrq LohÑr* 'kCnksa dks fy[kus ds
ckn vnk;xh izkIrdrkZ dk uke izfo"V djsxkA
¼?k½ dks"kkxkj inkf/kdkjh vnk;xh vkns'k dk izkfIr jftLVj dh izfof"V ds lkFk feyku
djsxk] vkSj ;fn i;kZIr vfr'ks"k gks] rks vnk;xh jftLVj vkSj izkfIr iath] nksuksa esa viuk
vkn~;k{kj ntZ djus ds ckn vnk;xh dh frfFk vkSj jkf'k dks fy[kdj Hkqxrku djsxkA
;fn ml [kkl en dk tek ntZ djus ds ckn vfr'ks"k i;kZIr ugha gks] rks dks"kkxkj
inkf/kdkjh bl rF; dks vkns'k ij i`"Bkafdr djsxk vkSj foi= izLrqrdrkZ dks okil dj
nsxkA
¼p½ fdlh Hkh ekeys esa tek vnk;xh okmpj rS;kj ugha fd;k tk; D;ksfa d fc-dks-la-
Qkje 53 mlds fy, vius vki esa ,d okmpj gSA
¼N½ fdlh ekeys esa ewy tek jlhn [kks tkus ij tek iz'kkld@ foHkkxh; inkf/kdkjh
}kjk tek dk ,d izek.ki= LohÑr fd;k tk ldrk gS vkSj is'kxh /ku dks tek
iz'kkld ds LohÑR;kns'k ds v/khu mls okil fd;k tk ldsxk ftlds uke ij tek
fd;k x;k FkkA dfFkr tek dh izkfIr dh dks"kkxkj ds vfHkys[kksa eas ;Fkksfpr tkap ds
ckn dks"kkxkj inkf/kdkjh bls Lohdkj djsxkA
¼t½ ewY; of)Zr dj okilh ¼VAT½] bZ&Hkqxrku vkfn tSls ekeyksa es]a tgk¡ foÙk foHkkx
fofuZfn"V ;k O;kid ¼Generic½ vkns'k tkjh djrk gS ogk¡ ml dks"kkxkj fo'ks"k esa jde
izkIr ugha Hkh fd;k x;k gks rc Hkh dks"kkxkj inkf/kdkjh okilh dh vuqefr ns ldrk gSA
329-
329- ¼d½ okilh ds fy, tek iz'kkld vFkok foHkkxh; inkf/kdkjh ds fofufnZ"V Lohd`R;kns'k
ds fcuk vxz/ku ;k izfrHkwfr tek okil ugha fd;k tk ldrkA okilh ds nkos dks
Lohdkj djrs le; dks"kkxkj inkf/kdkjh dks dks"kkxkj ds vfHkys[kksa eas bldh dh
vnk;xh ds ckjs esa miyC/k ewy tek jlhn ij i`"Bkafdr djuk pkfg,A
¼[k½ ;fn tek iz'kkld vFkok foHkkxh; inkf/kdkjh vxz/ku ;k izfrHkwfr tek dh jkf'k
dks okil djus dh ctk; ljdkjh ys[kk esa tek dj nsuk pkgs] rks og varj.k tek ds
foi= ds lkFk ml pkyku dh ewy izfr okil dj nsxk ftlds rgr tek fd;k x;k
FkkA dks"kkxkj inkf/kdkjh bl okmpj ds vk/kj ij vko';d varj.k djsxkA
330-
330- tc rd fdlh vU; fof/k ;k fu;e vFkok l{ke izkf/kdkjh }kjk tkjh vkns'k }kjk
vU;Fkk micaf/kr u gks] dksbZ tek vnk;xh vkns'k tkjh fd, tkus dh rkjh[k ls rhu
eghus dh vof/k ds fy, izo`r jgsxk] ftlds ckn mldk iqu% fof/kekU;dj.k fd;s tkus
ds fcuk] mlds vk/kkj ij dksbZ Hkqxrku ugha fd;k tk,xkA
O;;xr
O;;xr ¼ySILM½
LM½ tek
331-
331- izR;sd o"kZ 31 ekpZ ds lekiu ds ckn iwjs rhu ys[kk o"kksZa rd vnkokd`r lHkh tek
jkf'k;ka ljdkj ds [kkrs eas tek dj nh tk,axhA bl fu;e ds iz;kstukFkZ fdlh vnk;xh
;ksX; en vFkok mlds vfr'ks"k dh vof/k x.kuk] ;FkkfLFkfr] ml en ;k vfr'ks"k ds
igyh ckj izfrns; gksus ds le; ls dh tk,xhA
fVIi.kh % dks"kkxkj inkf/kdkjh bl izdkj O;;xr gksus okyh tek jkf'k;ksa rFkk vfr'ks"kksa
ds ekeys esa 31 ekpZ ds rRdky ckn egkys[kkdkj dks dks"kkxkj ys[kkdj.k vf/kfu;e]
1992 esa varfoZ"V funs'kksa ds vuqlkj O;;xr tek fooj.k is'k djsxkA fooj.k rS;kj djus

Page 74 of 88
 esa enksa dh izfof"V dkyØe ds vuqlkj dh tkuh pkfg, rFkk fofHkUu o"kksZa ds lac/a k eas
vyx&vyx ;ksxQy fn, tkus pkfg,A
332-
332- O;;xr tek jkf'k;ksa dh vnk;xh tek iz'kkld dh LohÑfr ds vk/kkj ij dh tk
ldsxhA ,sls ekeyksa esa okilh izkf/kÑr djus ds igys dks"kkxkj inkf/kdkjh irk dj ysxk
fd en lpeqp izkIr fd;k x;k Fkk vkSj mlds vfHkys[kksa esa og vafdr gS] mls O;;xr
ekudj ljdkjh [kkrs eas tek djk fn;k x;k Fkk vkSj iwoZ esa mldk Hkqxrku ugh gqvk
Fkk] vkSj nkokdrkZ dh igpku rFkk /ku dk LokfeRo okilh vkosnu ij gLrk{kjdrkZ
inkf/kdkjh }kjk vuqizekf.kr gSA O;ixr tek dh okilh gsrq foi= ds lkFk tek dk
ewy pkyku layXu fd;k tkuk pkfg,A
333-
333- ¼d½ ,slh vnk;xh dk vkosnu fc-dks-la- Qkje 54 esa fd;k tk,xkA izR;sd O;fDr dks
izfrns; ¼fjis;cs y½ tek ds fy, vyx&vyx vkosnu gksuk pkfg, vkSj mls ml foi=
ds :i eas tkjh fd;k tk,xk ftl ij dks"kkxkj esa Hkqxrku fd;k tkuk gSA
¼[k½ nqckjk Hkqxrku ls cpus ds fy, O;ixr tek dh vnk;xh dks izkfIr dh mi;qDr
tek jftLVj esa ntZ fd;k tk,xkA ;fn vnk;xh izkfIr jftLVj ds u"V gksus ds ckn
dh tkrh gks] rks nkokdrkZ ds LokfeRo ds lR;kiu dh tokcnsgh fc-dks-la- Qkje 54 esa
vkosnu ij gLrk{kjdrkZ inkf/kdkjh dh gksxhA
¼x½ okil dh xbZ O;;xr tek jkf'k dks dks"kkxkj ds ys[ks eas tek dh vnk;xh ds :i
eas u n'kkZdj fofo/k okilh ds :i eas n'kkZ;k tk,xkA
vuqHkkx 4 % U;k;ky; fo"k;d tek
izkfIr vkSj vnk;xh
334-
334- blesa blds ckn ;Fkkmicaf/kr ds v/;/khu] iwoZdfFkr izkfIr vkSj vnk;xh ls lacfa /kr
mica/k nhokuh rFkk QkStnkjh vnkyrksa dh tek jkf'k;kas ij foÙk foHkkx rFkk
egkys[kkdkj ds ijke'kZ ds mijkar lac) eq[; U;kf;d izkf/kdkjh }kjk ;Fkkizkf/kÑr
vuqdy w uksa rFkk la'kks/kuksa ¼,MSIVs'kal ,aM ekWfMfQds'kal½ ds lkFk ykxw gksx
a As
335-
335- ¼d½ ljdkj }kjk tkjh fd, tkus okys lkekU; vFkok fo'ks"k vkns'kkas ds v/;/khu] nhokuh
U;k;ky; rFkk eftLVªVs ,d gh pkyku ds tfj, cSd a esa O;fDrxr tek [kkrksa esa lHkh
izdkj ds tek dh lesfdr jkf'k Hkqxrku@ tek djus dh O;oLFkk djsx a s vkSj ,sls
O;fDrxr tek [kkrksa ds fo#) dks"kkxkj esa psd ds tfj, vnk;xh djsx a As
¼[k½ bl ekeys esa egkys[kkdkj }kjk ;Fkkisf{kr ,sls ekfld rFkk lkof/kd ys[ks ;k
foofj.k;ka is'k djus ds fy, nhokuh U;k;ky; ;k eftLVªVs tokcnsg gksx a ]s ;|fi
okmpjksa dks dks"kkxkj inkf/kdkjh ds ekè;e ls Hkstk tkuk gSA
¼x½ tc rd dksbZ v/khuLFk U;k;ky; Lora= ys[kk j[kus rFkk fooj.kh lh/s nkf[ky djus
ds fy, izkf/kÑr u gks] izR;sd nhokuh U;k;ky; ;k eftLVªVs vius ys[ks eas vius
v/khuLFk U;k;ky;ksa ds tek enksa dk lekos'k djsx a As fofo/k y?kq okn U;k;ky;ksa ¼LekWy
dkWt dksVZ~l½ }kjk vyx ys[ks j[ks tk,axs rFkk vyx foojf.k;ka nkf[ky dh tk,axhA
¼?k½ fdlh nhokuh vFkok QkStnkjh vnkyr ds tek dh izkfIr ;k Hkqxrku dh ysunsu ij
fdlh U;k;k/kh'k ;k eftLVªVs ] ;k U;k;ky; ds fdlh lE;d :Ik ls izkf/kd`r jktif=r
ljdkjh lsod dk vkn~;k{kj vo'; gksuk pkfg,A
¼p½ nhokuh vnkyrksa ea]s tgk¡ iw.kZ rkRdkfyd O;;u ds fy, okfn;kas ¼lwVlZ½ ls <sj lkjh
NksVheksVh jkf'k;ka Lohdkj dh tkrh gSa ¼tSls fd Hkkstu] Mkd O;; vkfn½A ogk¡ mudk
foLr`r fu;a=.k mPp U;k;ky; ds vuqeksnu ls izkIrdrkZ U;k;ky; ds ikl jg ldrk

Page 75 of 88
 gSA fdUrq] izkIrdrkZ U;k;ky; bu y?kq tek jkf'k;kas dk vfHkys[ku ,oa ysunsu djus esa
oSls gha lrdZrk rFkk vkSipkfjdrk cjruh pkfg, tSlk dh vU; ds lkFk fd;k tkrk
gS A
dks"kkxkj ds lkFk le>kSrk
336-
336- tc fdlh ftys ds fofHkUu flfoy U;k;ky; dks"kkxkj ds lkFk ysunsu djrs gks]a rc
dks"kkxkj inkf/kdkjh izR;sd U;k;ky; ds fy, O;fDrxr tek [kkrk [kksy ldsxk ;|fi
ojh; U;k;ky; }kjk vius jftLVjksa eas foLr`r fooj.k ntZ dj v/khuLFk U;k;ky;ksa dh
tek ysunsu dks ykuk pkfg,A
337-
337- ¼d½ tSlk egkys[kkdkj }kjk fofu/kkZfjr fd;k tk;] mlds vuq:i dks"kkxkj inkf/kdkjh
;k rks U;k;ky; dks izkIr rFkk Hkqxrku dh xbZ jkf'k;kas dh nSfud lwpuk lwph is'k
djsxk] ;k izkfIr;kas vkSj Hkqxrkukas dks ikl cqd eas laKkfir ¼,Mokbl½ djsxkA
¼[k½ tc fdlh tekdrkZ dks U;k;ky; ds vkns'k ls viuk tek djus ds fy, dks"kkxkj
igqp a uk vlqfo/ktud gks] rc mls U;k;ky; }kjk izkIr djds dks"kkxkj dks vxzlkfjr
fd;k tk ldrk gSA blh izdkj U;k;k/kh'k Hkh nkokdrkZ dks udn Hkqxrku dj ldsxk]
c'krsZ fd U;k;ky; ds ikl Hkqxrku ds fy, i;kZIr /ku miyC/ gks] pkgs og orZeku tek
izkfIr;kas dk gks ;k dk;kZy; ds LFkk;h vfxze dkA
¼x½ bu ekeyksa esa U;k;ky; esa gksus okyh ldy izkfIr;kas ,oa Hkqxrku dks dks"kkxkj ls
vkSj dks"kkxkj dks izfs "kr ds :i esa vo'; n'kkZ;k tkuk pkfg, vkSj os Hkqxrku iznÙk
vkns'kksa ¼isM vkWMZl½Z }kjk lefFkZr gksAa ;fn izkfIr;ka Hkqxrku ls vf/kd gks] rks vf/k'ks"k
jkf'k dks dks"kkxkj esa udn izfs "kr dj fn;k tkuk pkfg,( vkSj ;fn Hkqxrku izkfIr;ksa ls
vf/kd gks rks dks"kkxkj dks pkfg, fd og U;k;ky; dks vf/k'ks"k jkf'k dk Hkqxrku djsA
bl izdkj LFkk;h vfxze ys[ks dh iwfrZ gks tk,xhA
fVIi.kh % dksbZ LFkk;h vfxze [kkl dj tek jkf'k;kas ds Hkqxrku ds fy,] u fn;k tk
ldrk] u vyx j[kk tk ldr gS( dk;kZy; ds LFkk;h vfxze eas i;kZIr o`f) dh tk
ldrh gSA
vuqHkkx 5 % O;fDrxr tek
338-
338- O;fDrxr tek jkf'k;ka vius inh; gSfl;r ls dk;Zjr ljdkjh lsodksa }kjk ljdkj ds
fufeÙk /ku] izfrQY; vf/kdj.k ¼dksVZ vkWQ okM~l½Z ds fufeÙk /ku] ljdkj }kjk ;k uhps
mfYyf[kr vU; gSfl;r ls lgk;rk izkIr ,oa@ vFkok foÙkiksf"kr laxBuksa ds /ku] ds
izc/a ku gsrq tek dh xbZ jkf'k;ka gksrh gSAa
339-
339- egkys[kkdkj dks lwpuk nsrs gq, foÙk foHkkx ds fyf[kr izkf/kdkj ds fcuk dks"kkxkjksa esa
dksbZ Hkh O;fDrxr tek [kkrk ugha [kksyk tk,xkA dks"kkxkj inkf/kdkjh izR;sd tek
iz'kkld dks fofgr izfØ;k ds vuqlkj psd cqd tkjh djsxkA
340-
340- ¼d½ iwoksZDr fu;e 339 esa varfoZ"V fdlh ckr ds gksrs gq, Hkh] lekgrkZvksa rFkk vuqeM a y
inkf/kdkfj;ksa dk dks"kkxkj esa O;fDrxr tek [kkrk gksxkA iwoksZDr fu;e 84 ds mica/kksa
ds vuqlkj] lekgrkZ vius v/khu dk;Zjr fdlh tokcnsg ljdkjh lsod dks vius
fufeÙk O;fDrxr tek [kkrk ds lapkyu ds fy, izkf/kÑr dj ldsxkA
¼[k½ bl [kkrs dk mi;ksx fo'ks"k ekeyksa ds fy, fd;k tk,xk tgka yksdfgr esa rsth ls
O;; djuk vko';d gks tks lkekU; dks"kkxkj izfØ;k ds ek/;e ls laHko u gks] ;k y?kq
ykHkkfFkZ;ksa dh cM+h la[;k nwj&nwj rd fc[kjh gqbZ gks ftUgsa dks"kkxkj ds ek/;e ls
izR;{k O;;u O;ogk;Z u gksA

Page 76 of 88
 fVIi.kh % ,slh ifjfLFkfr;ksa ds dqN mnkgj.k ck<+] jkgr] pquko] dkuwu ,oa O;oLFkk]
lkekftd lqj{kk Hkqxrku] fdlkuksa dks {kfriwfrZ] iks"k.k dk;ZØe vkfn gSAa
¼x½ ftl fdLe ds O;; dk mYys[k iwoksZDr mifu;e ¼[k½ eas fd;k x;k gS] mudh iwfrZ
f'k{kk] lekt dY;k.k vkfn foHkkxksa ds ftyk Lrjh; inkf/kdkfj;ksa ds fy, foÙk foHkkx
LFkk;h vfxze dh izÑfr dh ifjØkeh fuf/k ¼fjokWfYoax QaM½ LohÑr dj ldsxk gSA
¼?k½ cMs+ iSekus dh lkoZtfud ifj;kstuk,a fØ;kfUor djus esa leFkZ cukus ds fy, foÙk
foHkkx ljdkj ds fu;a=.k okys fofHkUu fØ;kUo;u vfHkdj.kkas dks Hkh LFkk;h vfxze dh
izÑfr dh ifjØkeh fuf/k miyC/k djk ldsxk A
¼p½ bl izdkj LohÑr ifjØkeh fuf/k dks futh cSd a [kkrs esa ugha j[kdj fu/kZfjr
dks"kkxkj esa O;fDrxr tek [kkrk ds :i esa j[kk tk,xkA mlh dks"kkxkj esa O;fDrxr
tek [kkrk ds uke ls varj.k tek pkyku ds lkFk lqlx a r O;; 'kh"kZ ds v/khu iw.kZr%
izekf.kr foi=kas dh izLrqfr dks"kkxkj esa djus ij bl fuf/k ls fd, x, O;; dh iwfrZ dj
nh tk,xhA
izkfIr;ka
fIr;ka ,oa vnk;xh
341-
341- O;fDrxr tek ds :i esa iznÙk /ku tek [kkrksa ds iz'kkldksa ls enksa dk C;kSjk fofufnZ"V
fd, fcuk gha dks"kkxkj ls Lohdkj fd;k tk;sxkA ;fn ,slk /ku ds varfoZHkkxh; izÑfr
ds dk;Z vFkok lsok ds fy, varj.k tek ds :i esa izkIr gksrk gks rks iwoksZDr fu;e 286
eas fofgr izfØ;k ds vuqlkj fc-dks-la- Qkje 46 dk mi;ksx fd;k tk,xkA
342-
342- tc rd fdlh ekeys esa ljdkj vU;Fkk funs'k u ns] lacfa /kr tek [kkrk ds fy,
tokcnsg iz'kkld }kjk gLrk{kfjr psdksa ds ek/;e ls gh fudklh dh vuqefr nh
tk,xhA dks"kkxkj ds [kkrs ls gksus okys ,sls Hkqxrku ewy pqdrk ¼isM½ psdksa }kjk lefFkZr
gksxa As fdlh Hkh ekeys esa tek iz'kkld }kjk tek [kkrs esa ekStnw 'ks"k jkf'k ls vf/kd dh
fudklh LohÑr ugha gksxhA
343-
343- tek iz'kkld lacfa /kr dks"kkxkj inkf/kdkjh ds ekè;e ls egkys[kkdkj dks lqlx a r
okmpjksa ds lkFk ;Fkkfofgr lkof/kd ys[ks vkSj foojf.k;ka is'k djsxkA uhps of.kZr fu;e
353 }kjk fofgr jhfr ls tek [kkrk dk Hkh lkof/kd lek/kku ¼ihfjvksfMdy
dalhfy,'ku½ fd;k tk,xkA
344-
344- izR;sd foÙkh; o"kZ ds var esa tek iz'kkld lHkh O;fDrxr tek [kkrkas dh leh{kk djsxkA
nks Øfed foÙkh; o"kksZa rd viz;qDr iM+s /ku dks ckn esa [kpZ ugha fd;k tkuk pkfg,
vkSj /ku dh ftl lsok 'kh"kZ ls fudklh dh xbZ Fkh] mlesa mls O;; esa deh ¼fjMD'ku
vkWQ ,Dlisfa Mpj½ ds crkSj varfjr dj fn;k tkuk pkfg,A tc rd vuqikyu u fd;k
tk;] foÙk foHkkx dh fo'ks"k LohÑfr ds fcuk dks"kkxkj inkf/kdkjh }kjk tek iz'kkld ds
fdlh Hkh psd dks eq[kkafdr ugha fd;k tk,xkA
fVIi.kh % 1½ bl fu;e dk dksbZ mica/k ifjØkeh fuf/k ij ykxw ugha gksxk tks LFkk;h
izÑfr dk vfxze gksrh gSA
2½ 'kCn iz;ksx ^nks Øfed foÙkh; o"kZ* eas og foÙkh; o"kZ Hkh 'kkfey gS ftlesa /ku dh
fudklh gqbZ FkhA
vuqHkkx 6 % O;fDr;kas rFkk lkoZtfud fudk;ksa ds fufeÙk fd, x;s dk;Z gsrq tek
345-
345- ¼d½ ftyk i"kZnks]a uxjikfydkvks]a rFkk vU; LFkkuh; ;k Lok;Ùk fudk;ksa }kjk muds
fufeÙk Hkw&vtZu vf/kfu;e ds v/khu yh xbZ Hkwfe dh dher ds fy, ljdkj dks fd;k
x;k Hkqxrku ifjf'k"V 12 esa fofgr izfØ;k ds vuqlkj dks"kkxkj esa Lohdkj fd;k tk,xkA

Page 77 of 88
 ¼[k½ vf/kfu.kZ; fooj.k ¼vokMZ LVsVesVa ½ dk Øekad ,oa frfFk rFkk dks"kkxkj ds ys[ks esa
tek ntZ djus dh frfFk dks lac) tek [kkrs ls fd, tkus okys lHkh Hkqxrku vkns'kksa
rFkk okmpjksa ij ntZ fd;k tk,xkA
346-
346- ¼d½ LFkkuh; fudk;ka]s vU; ljdkjh foHkkxksa vkSj ;gka rd fd futh i{kksa ds fufeÙk fd,
tkus okys fuekZ.k dk;ksZa ds fy,] Hkh tek ,sls dk;ksZa dks] dj jgs yksd fuekZ.k foHkkx
}kjk foHkkxh; fofu;eksa ds vuqlkj izkIr vkSj orkZo fd;k tk ldsxkA
¼[k½ tc foHkkxh; fofu;eksa ds v/khu LFkkuh; fudk; ;k lac) i{k lh/ks dks"kkxkj esa
tek djus ds fy, izkf/kÑr gks]a rks layXu pkyku eas Li"Vr% mYys[k fd;k tkuk pkfg,
fd tek fdl foHkkx ds fdl izHkkx ds uke ls gksxk vkSj fdl dk;Z ls lacfa /kr gSA
varfoZHkkxh; varj.kksa ds ekeys es]a iwoksZDr fu;e 286 esa fofgr izfØ;k dk vuqlj.k fd;k
tkuk pkfg,A
vuqHkkx 7
fd, x, dk;ksZa ds fy, Qhl tek djuk
347-
347- ljdkjh lsodksa }kjk futh i{kksa ds fy, fd, x, dk;ksZa ds fy, izkIr Qhlksa ds laxzg
rFkk forj.k gsrq fuEufyf[kr izfØ;k viukbZ tkuh pkfg, %
i- ftu ekeyksa esa fdlh ljdkjh lsod dks iwjk Qhl vius ikl j[kus dh vuqefr
gks] mueas mldk laxzg mls [kqn djuk pkfg,( ljdkjh ys[kkas dk bl ysunsu ls
dksbZ ljksdkj ugha gksxkA
ii- vxj Qhl dh lgh jkf'k dh vkSj ljdkj rFkk ljdkjh lsod ds chp muds
caVokjs ds lgh fgLls dh tkudkjh gks] rks ljdkj dks ns; fgLls dks lacfa /kr
foHkkx ds jktLo ds :i esa tek fd;k tk ldrk gS & tSls fpfdRlk laLFkkuksa
ds ekeys esa 'kh"kZ ¼^yksd LokLF; & iznÙk lsokvksa ds fy, Hkqxrku dk laxzg*½ ds
v/khu A 'ks"k jkf'k fc-dks-la- Qkje 41 esa rS;kj fu;fer foi= ij ^flfoy tek*]
laforj.k lac) ljdkjh lsod ds ikl yafcr] ds v/khu tek 'kh"kZ eas tkuk
pkfg,] tSls ¼^ljdkjh lsod }kjk futh fudk;ksa ds fy, fd, x, dk;ksZa ds fy,
izkIr Qhlksa dk tek*½A
iii- ;fn Qhlksa dh jkf'k vkSj fgLls dh igys ls ek= vuqekfur ¼vizkfs DlesVyh
fcQksjgSM a ½ tkudkjh gh gks] rks lcls igys leLr Qhlksa dks Qhl pqdkus okys
fudk; vFkok O;fDr }kjk ljdkj ds [kkrs esa dks"kkxkj esa tek djk nsuk
pkfg,A olwfy;ksa dks flfoy tek ds v/khu tek 'kh"kZ ¼^futh fudk;ksa ds fy,
ljdkjh lsodksa }kjk izkIr Qhlksa dk tek*½] vafre ifjfu/kkZj.k fuyafcr eas ØsfMV
fd;k tkuk pkfg,A ljdkj ds mfpr fgLls dks ljdkjh lsod ds foHkkx dh
fofo/ izkfIr ds :i eas tek fd;k tkuk pkfg, vkSj 'ks"k dks fc-dks-la- Qkje 41
esa rS;kj fd, tkus okys fu;fer foi= ij tek 'kh"kZ ^O;;u lacfa /kr ljdkjh
lsod ds ikl yafcr* ds v/khu jguk pkfg,A
iv- Qhl ds :i esa izkIr lHkh /uksa ds fy, jlhnsa tkjh dh tkuh pkfg,A jlhnksa ds
v/kZ'kksa dks ys[kkijh{kk ds izkIr djus okys ljdkjh lsod ds dk;kZy; eas j[kk
tk,xk ftlls izkIr fd, x, /u] dks"kkxkj eas tek dh xbZ jkf'k rFkk pkyku
Øekad dk irk pysxkA
v. ,slh lkjh izkfIr;ksa rFkk muds fu"iknu dks n'kkZus okyk jftLVj Hkh j[kk tkuk
pkfg,A ftu ekeyksa esa Hkqxrku fd;k x;k gks] mUgsa rRdky izkfIr ds v/kZ'a kksa rFkk

Page 78 of 88
 mij dfFkr jftLVj] nksuksa eas fpfUgr dj nsuk pkfg, rkfd ,d gh jkf'k ds
nqckjk nkos fd;s tkus ls cpk tk ldsA
fVIi.kh % ;s fu;e mu ekeyksa esa mi;ksx ds fy, vk'kf;r gSa ftueas dksbZ
ljdkjh deZpkjh dke dks vius drZO; ds vax ds :i esa djrk gks] gkykafd
mlesa gq, vfrfjDr dk;Z rFkk olwy dh x;h Qhl dks è;ku esa j[krs gq, mls
mu izkfIr;kas ds fgLls ds :i esa ikfjJfed iznku fd;k tkrk gSA
vuqHkkx 8
deZdkj izfrdj vf/k f/kfu;e
fu;e ds v/khu tek jkf'k;ka
348-
348- bu tek jkf'k;ksa ds lac/a k esa ys[kkdj.k dh izfØ;k oSlh gh gksxh tSlh nhokuh vnkyrksa
dh tek jkf'k;ksa ds ekeys esa gksrh gSA deZdkj izfrdj vk;qDr ¼dfe'kuj QkWj odZesal*
daisal's ku½ nhokuh vnkyrksa dh tek jkf'k;kas ds ekeys eas fofgr Qkjekas eas vko';d
jftLVj j[ksx a s vkSj dks"kkxkj ys[kkdj.k vf/kfu;e] 1992 eas vUrfoZ"V funs'kksa ds vuqklkj
dks"kkxkj inkf/kdkjh ds ekè;e ls egkys[kkdkj dks tek jftLVjksa dk ekfld lkj
¼eaFkyh ,sClVSªDV~l½] =Sekfld izek.ki=] lek'kks/ku ¼fDy;jsal½ jftLVj rFkk O;ixr
fooj.k ¼LVsVesVa vkWQ ySIlst½ izfs "kr djsx a As dks"kkxkj inkf/kdkjh mldk ys[kk nhokuh
vnkyr lac/a kh tek jftLVj esa j[ksxk] ysfdu ^ deZdkj izfrdj vf/kfu;e ds v/khu
tek* mi'kh"kZ ds v/khu nhokuh vnkyr lac/a kh tek jkf'k;ksa ls leqfpr :Ik ls vyxA
bl jftLVj ds dqN i`"B i`Fkd j[ks tk ldsx a ]s rkfd nhokuh vnkyrksa rFkk deZdkj
izfrdj vf/kfu;e ds v/khu vk;qDrksa ls izkIr ekfld foojf.k;ksa ds vyx&vyx
lR;kiu esa dksbZ dfBukbZ u gksA udn ys[kk vkSj Hkqxrku lwph esa vkadM+s n'kkZus ds
ekeys esa deZdkj izfrdj vf/kfu;e ls lacfa /kr vkadMs+ ^flfoy tek* ds v/khu ^ deZdkj
izfrdj vf/kfu;e ds v/khu* 'kh"kZ ds lkeus n'kkZ, tkus pkfg,A
vuqHkkx 9
LFkkuh; fuf/k
fuf/k;ks
f/k;ksa dh tek jkf'k;ksa ds fy, fo'ks"k fu;e
349-
349- 'kCn iz;ksx ^LFkkuh; fuf/k* ¼yksdy QaM½ fudk;ksa }kjk izcfa /kr jktLoksa dks vfHkO;Dr
djrh gS tks fof/k vFkok fof/k dh 'kfDr j[kus okys fu;e ds tfj;s ljdkj ds v/khu
vkrs gS]a pkgs os dk;Zokfg;ksa ds lac/a k esa lkekU;r% vkrs gksa ;k fo'ks"k ekeyksa ds rgr]
tSls fd muds ctV dh LohÑfr] fdlh [kkl in ds l`tu ;k mls Hkjs tkus dh
LohÑfr] NqVV~ h] is'a ku vkfn dk vf/kfu;eu( vkSj blesa ljdkj }kjk bl :Ik esa fo'ks"k
rkSj ij vf/klwfpr fdlh fudk; ds jktLo Hkh 'kkfey gksrs gSAa
fVIi.kh % fcgkj dh LFkk;h fuf/k;ksa dh lai.w kZ lwph ifjf'k"V 14 esa nh xbZ gSA
350-
350- egkys[kkdkj dks lwpuk nsrs gq;s foÙk foHkkx ds fyf[kr izkf/kdkj ds fcuk dks"kkxkj eas
dksbZ Hkh u;k [kkrk ugha [kksyk tk ldrkA
izkfIr vkSj Hkqxrku
351-
351- ¼d½ flok; mu ekeyksa eas ftuesa fdlh fof/k }kjk ;k fdlh fof/k ds 'kfDr j[kus okys
fu;e }kjk vfHkO;Dr] micaf/kr gks]a LFkkuh; fuf/k ds /ku dks bl lac/a k esa ljdkj ds
fo'ks"k vkns'k ds fcuk dks"kkxkj esa tek ds fy, Lohdkj ugha fd;k tk ldrkA
¼[k½ dks"kkxkj esa LFkkuh; fuf/k;ksa ds [kkrs 'kq) cSfa dax [kkrs ds :i esa j[ks tk,axs ftuds
fy, izkfIr;ksa vFkok O;; dh izÑfr ds fo'ks"k mYys[k ds fcuk gh cSd a eas /ku tek fd;k
;k ogka ls fudkyk tk,xkA tc rd fdlh ekeys eas ljdkj vU;Fkk funs'k u ns]

Page 79 of 88
 fudklh lacfa /kr LFkkuh; izkf/kdkj ds iz'kkld vFkok fdlh vU; tokcnsg inkf/kdkjh
}kjk gLrk{kfjr psdksa ds ek/;e ls gh dh tk,xhA
¼x½ tc LFkkuh; fuf/k ls ljdkj dks ;k ljdkj ls LFkkuh; fuf/k dks ;k fdlh vU;
LFkkuh; fuf/k dks] tc nksuksa gh fuf/k;ka dks"kkxkj esa ntZ gks]a Hkqxrku fd;k tkuk gks] rks
iz;qDr psd ;k okmpj esa Li"Vr% fofufnZ"V fd;k tkuk pkfg, fd jkf'k dk Hkqxrku
varj.k tek }kjk fd;k tkuk gSA
¼?k½ LFkkuh; fuf/k;ksa dks fd;k tkus okyk izR;sd Hkqxrku fuf/k ds iz'kkld }kjk iznÙk
jlhn ds ek/;e ls lefFkZr gksuk pkfg,A
¼p½ LFkkuh; fuf/k;ksa ds fy, tkjh psd rhu eghuksa ds fy, ykxw jgrs gSa ftudk tkjh
djus dh frfFk ls ckjg eghuksa rd iqu% fof/kekU;dj.k fd;k tk ldrk gSA mlds ckn
mUgas jí le>k tk,xkA
¼N½ vksojMªk¶V dks doj djus ds fy, le; iwoZ _.k ;k ljdkj ls va'knku izkIr fd,
fcuk] fdlh Hkh LFkkuh; fudk; dks yksd ys[kk esa vius ØsfMV esa ekStnw 'ks"k ls vf/kd
dh fudklh djus dh vuqefr ugha gSA
352-
352- ;fn ljdkj ds fdUgha fo'ks"k vkns'kksa ds v/khu fdlh LFkkuh; fudk; }kjk vko';d /ku
dh fudklh foLr`r foi=ksa ds ek/;e ls dh tkuh gks] rks tgka rd O;ogk;Z gks] bu
foi=ksa dks iwoksDZ r vè;k; ds lqlx a r mica/kksa ds vuqlkj gh izLrqr fd;k tk,xkA
dks"kkxkj inkf/kdkjh }kjk vk; dj] fuf/k vfHknku ¼QaM lClfØI'ku½ vkfn ds en esa
dVkSfr;kas dks Li"V izfof"V;ksa ds :i eas ØsfMV djrs gq,] foi=kas dh ldy jkf'k;kas dks
lac) LFkkuh; fuf/k esa ls MsfcV fd;k tk,xkA
vfr'ks
vfr'ks"kksa dk feyku
353-
353- ¼d½ izR;sd eghus ds var esa fuf/k dk izc/a ku djus okys inkf/kdkjh }kjk dks"kkxkj
inkf/kdkjh rFkk cSd a ds lkFk LFkkuh; dks"kkas ds ØsfMV esa ekStnw 'ks"kksa dk feyku
¼fjdaflfy,'ku½ fd;k tk,xkA dks"kkxkj ds lkFk yxkrkj rhu eghuksa rd 'ks"k dk
lR;kiu u djus ij lekgrkZ ds fo'ks"k vkns'k ds fcuk dks"kkxkj inkf/kdkjh }kjk
iz'kkld ds fdlh Hkh psd dks eq[kkafdr ugha fd;k tk,xkA
¼[k½ xr o"kZ ds fy, dks"kksa eas tek 'ks"kksa ds lR;kiu ds ckn mUgsa egkys[kkdkj dks
;Fkk'kh?kz Hkstus ds fy,] lHkh LFkkuh; fuf/k;ksa ds iz'kkld izR;sd o"kZ 30 vizhy rd
dks"kkxkj inkf/kdkjh dks mudh LohÑfr dk izek.ki= Hkstx sa As
LFkkuh; fuf/k
fuf/k ds lsokFkZ fofo/k
fofo/k tek
354-
354- tc rd jkT; ljdkj }kjk vU;Fkk vkns'k u fn;k x;k gks] fdlh LFkkuh; fuf/k ds fy,
ljdkj }kjk fd, tkus okys [kpksZ ;k ,slh lsokvkas dh ykxr dh vuqekfur jkf'k dk
vfxze Hkqxrku djuk gksxkA
fdUgha [kkl LFkkuh; fuf/k
fuf/k;ks
f/k;ksa ij ykxw gksus okys fo'ks"k fu;e
ftyk i"k
i"kZ"kZn dh fuf/k
fuf/k;ka
f/k;ka
355-
355- fu;e 349 ls 352 rd ds mica/k ftyk Ik"kZn dh fuf/k;ksa esa /ku ds iz"s k.k rFkk mlls /ku
ds Hkqxrku ij Hkh ykxw gksaxAs
356-
356- gkykafd LFkkuh; fudk;ksa }kjk izcfa /kr rkykcksa vkSj ?kkVksa ds fdjk;ksa dk cSd
a eas Hkqxrku
rhu izfr;kas esa pkykuksa ds lkFk gksuk pkfg, vkSj dks"kkxkj }kjk rhljh izfr lacfa /kr
LFkkuh; i"kZn dks Hkst nh tkuh pkfg,A

Page 80 of 88
357-
357- ,d yk[k #- ls vukf/kd jkf'k ds fy, tkjh psd eq[; dk;Zikyd inkf/kdkjh vFkok
vè;{k] ;k mu nksuksa dh vuqifLFkfr esa foÙkh; lfefr ds fdlh lnL; }kjk vo';
gLrk{kfjr gksuk pkfg,A ,d yk[k #- ls vf/kd jkf'k ds psdksa ij vè;{k vkSj eq[;
dk;Zikyd inkf/kdkjh] nksuksa ds gLrk{kj gksus pkfg,] vkSj ;fn nksuksa esa ls dksbZ
vuqifLFkr gks] rks ml ij mifLFkr vè;{k ;k eq[; dk;Zikyd inkf/kdkjh vkSj foÙkh;
lfefr ds fdlh vU; lnL; ds gLrk{kj gksus gh pkfg,A
358-
358- ¼d½ fuf/k ds iz'kkld izkf/kdkjh }kjk ftyk fuf/k ds ØsfMV esa 'ks"kksa dk eghus ds var esa
dks"kkxkj inkf/kdkjh rFkk cSd a ds lkFk feyku fd;k tk,xkA dks"kkxkj ds lkFk yxkrkj
rhu eghuksa rd 'ks"k dk lR;kiu u djus ij lekgrkZ ds fo'ks"k vkns'k ds fcuk
dks"kkxkj inkf/kdkjh }kjk iz'kkld ds fdlh Hkh psd dks eq[kkafdr ugha fd;k tk,xkA
¼[k½ izR;sd ekg ds ys[kkas ds can gksus ds rRdky ckn ckn dks"kkxkj inkf/kdkjh dks
pkfg, fd og ftyk fuf/k ds iz'kkld dks ftyk fuf/k [kkrs ds v/khu ekStnw 'ks"k dh
lwpuk fofgr Qkje esa izfs "kr dj nsA
¼x½ xr o"kZ ds fy, dks"kksa eas tek 'ks"kksa ds lR;kiu ds ckn mUgsa egkys[kkdkj dks
;Fkk'kh?kz Hkstus ds fy,] ftyk fuf/k dk iz'kkld izR;sd o"kZ 30 vizhy rd dks"kkxkj
inkf/kdkjh dks muds 'ks"k dk izek.ki= Hkstx s kA
ftyk fuf/k eas midj laxzg dk varj.k
359-
359- ftyk eas laxfz gr midj ¼lsl½ dh iwjh jkf'k ¼cdk;k laxzgksa ds C;kt lfgr½ esa ls laxzg
dk okLrfod O;; ¼rkSth vkSj izek.ki= LFkkiuk O;;ksa ds vkuqikfrd fgLlksa ds lkFk½
?kVkdj 'ks"k jkf'k dks ftyk fuf/k esa tek dj fn;k tk,xkA
360-
360- iwoksZDr izkfIr;ksa ,oa [kpksZa dks eghus ds var eas Hkwfe jktLo izkfIr vuqlp
w h esa midj
Kkiu ds :i esa ys yk;k tkuk pkfg, vkSj fglkc djds fuf/k esa ns; 'kq) jkf'k dks
fofo/k foi= ds ek/;e ls varj.k tek }kjk ftyk fuf/k esa va'knku ds :i esa tek dj
nsuk pkfg,A midj Kkiu dk Lo:i bl izdkj dk gksxk %
midj Kkiu
Hkw&midj dh jkf'k
[kku] jsyos vkfn ij midj dh jkf'k
;ksxQy
dVkSfr;k¡ ×
dqy dVkSfr;k¡
ftyk fuf/k dks ns; 'kq) jkf'k
×
?kVk, tkus okys O;;ksa dk fooj.k midj fu;ekoyh esa fn;k x;k gSA
uxjikfydk fuf/k
fuf/k;ka
f/k;ka
361-
361- tc rd jkT; ljdkj vU;Fkk funs'k ugha djs] uxjikfydk fuf/k;ksa dh vfHkj{kk ml
ljdkjh dks"kkxkj ;k ljdkjh dks"kkxkj ds :i eas iz;Dq r ml cSd a 'kk[kk ds ikl jgsxh
tks ml uxjikfydk esa ;k blds utnhd gks ftldh og fuf/k gksA
362-
362- ¼d½ ns; uxjikfydk ds tqekZu]s dkath gkSl jktLo ¼ikmaM jsoUs ;w½ vkfn ls izkfIr;ks]a
ftudk dks"kkxkj esa Hkqxrku uxjikfydk dfeZ;ksa ls fHkUu yksxksa }kjk fd;k tkrk gS] ds

Page 81 of 88
 fy, dks"kkxkj esa rhu izfr;ksa eas pkyku izLrqr fd;k tkuk pkfg, vkSj mldh rhljh izfr
uxjikfydk dk;kZy; dks mlh fnu Hkst s nh tk,xh ftl fnu /ku tek djk;k tkrk
gksA
¼[k½ dks"kkxkj esa uxjikfydk fuf/k ls Hkqxrku flQZ rHkh fd;k tk ldrk gS tc ogka
uxjikfydk dk py [kkrk ¼jfuax ,dkmaV½ ekStnw gksA
/ku ,oa _.k
_.k Kkiu
363-
363- dks"kkxkj ys[kkdj.k vf/kfu;e] 1992 eas vUrfoZ"V funs'kksa ds v/khu] dks"kkxkj inkf/kdkjh
dks vius ekfld ys[ks ds lkFk lHkh tek jkf'k;ksa rFkk LFkkuh; fuf/k;ksa ds fy, ,d /ku
,oa _.k Kkiu rS;kj djds Hkstk pkfg,A vius iqLrksa eas ntZ okLrfod MsfcV vkSj
okLrfod ØsfMV rFkk egkys[kkdkj }kjk lwfpr MsfcV ;k ØsfMV dks mfpr dkWyekas eas gh
ntZ fd;k tkuk pkfg, vkSj mlds ckn foxr eghus ds Kkiu esa n'kkZ, x, vafre 'ks"k
¼Dyksftax cSysal½ dks mlesa vkjafHkd 'ks"k ds crkSj fy;k tkuk pkfg,A mlds ckn gh
eghus ds vafre 'ks"s k dk fglkc djuk pkfg,A ;g lc Lora= :i ls vkSj fuf/k;ksa ds
iz'kkldksa ds gokys ds fcuk fd;k tkuk pkfg,A egkys[kkdkj ds ikl Kkiu is'k djus
ds igys ikl cqd ds vkadM+kas ds lkFk lR;kiu dj fy;k tkuk pkfg, vkSj Kkiu ds
mij bl vk'k; dk ,d izek.ki= ntZ dj fn;k tkuk pkfg,A ;fn lR;kiu ds nkSjku
dksbZ QdZ ¼fMfLØisalh½ utj vkrk gks] rks mldk lek/kku djus ds fy, rqjr dne
mBk;k tkuk pkfg, vkSj Kkiu ij ,d fVIi.kh ntZ dj nh tkuh pkfg, fd lek/kku
dSls gqvk vkSj mlds fy, D;k dne mBk, x,A
364-
364- ¼d½ dks"kkxkj inkf/kdkjh vkSj fuf/k iz'kkld dks è;ku nsuk pkfg, fd dks"kkxkj esa
fglkc fd;k x;k vfr'ks"k vafre ugha gksrk gSA egkys[kkdkj ds iqLrksa esa fglkc fd;k
x;k vfr'ks"k dks gh ljdkj }kjk Lohdkj fd;k tkrk gS vkSj dks"kkxkj inkf/kdkjh dks
ekud ds :i eas mlh dk vuqlj.k djuk gSA
¼[k½ dks"kkxkj inkf/kdkjh dks è;ku nsuk pkfg, fd mlds ys[ks esa ,d ckj fy[ks x,
vkadM+s vafre gksrs gSa vkSj fyfidh; =qfV;ksa dks NksMd + j ckn esa fudklh fd;s leatd
okmpj ¼,MtfLVax okmpj½ fcuk mlesa lq/kkj ugha fd;k tk ldrkA vius ØsfMV vkSj
MsfcV dk dks"kkxkj esa mfpr ys[kkdj.k fd;k x;k gS ;k ugha] ;g ns[kus ds fy,
tokcnsg fuf/k iz'kkld dks ;fn dksbZ xyrh utj vkrh gks] rks mls la'kks/ku okmpj
¼djsfDVax okmpj½ }kjk fudklh dj vkSj vxys eghus esa lgh 'kh"kZ eas varj.k ds tfj;s
Hkqxrku dj vko';d leatu dj ysuk pkfg,A
vuqHkkx 10 % vU; tek [kkrs
365-
365- bl vè;k; eas fofufnZ"V fofHkUu Jsf.k;ksa ds v/khu loZFkk lgh <ax ls ugha vkus okys
fo'ks"k tek [kkrksa ls lacfa /kr /ku dks foÙk foHkkx }kjk egkys[kkdkj ds ijke'kZ ls tkjh
lkekU; vFkok fo'ks"k funsZ'kksa ds vuqlkj yksd ys[kk esa tek fd;k tk ldrk gS vFkok
mlls fudkyk tk ldrk gSA
vuqHkkx 11 % Hkfo"; fuf/k
fuf/k rFkk vU; fuf/k
fuf/k;ka
f/k;ka
vfHknkuks
vfHknkuksa dh olwyh
366-
366- ftu ljdkjh lsodksa ds fy, ljdkj dh lsok Hkfo"; fuf/k esa vfHknku ¼lClfØI'ku½
djuk ml fuf/k dh fu;ekoyh }kjk visf{kr ;k vuqer gks muls mldh olwfy;ka
lkekU;r% lEc) ljdkjh lsod ds osru foi=ksa eas dVkSrh dj izkIr dh tk ldrh gSA
;g ns[kus dh ftEesokjh Lo;a vfHknkrk dh gS fd mlds osru foi= ls mfpr dVkSrh gks
vkSj mlds lkFk fc-dks-la- Qkje 55 esa dVkSrh vuqlp w h vo'; layXu gksA

Page 82 of 88
367-
367- Mkd?kj] chek fuf/k ¼iksLV vkWfQl baL;ksjsal QaM½ ds vfHknkrkvka]s tks lsokfuo`Ùk gks pqds
gSa vkSj ftudk ia's ku Hkqxrku Hkkjr esa gksuk gks] dks izhfe;e ;k vfHknku is'a ku foi=ksa ls
dVokus dk fodYi dh vuqefr nh tk ldsxhA ,sls ekeykas eas issa'ku Hkqxrku vkns'k
vFkok is'a ku Hkqxrku gsrq vU; izkf/kdkji= tkjh djus okys egkys[kkdkj }kjk ;FkkfLFkfr]
is'a ku Hkqxrku vkns'k ;k vU; izkf/kdkji= ij ekfld dVkSrh dh jkf'k ntZ dj nh
tk,xhA fdUrq] ;g ftEesokjh Lo;a chfer O;fDr dh gksxh fd is'a ku foi= ij dVkSrh
dh lgh jkf'k dh izfof"V dh tk,A vkSj ;fn og fdlh volj ij ,slk djus esa foQy
jgrk gks] rks mlds fy, Mkd?kj esa jkf'k dk Hkqxrku djus dk fodYi [kqyk jgsxkA
fudklh ¼izR;kgj.k½
368-
368- ;fn fuf/k dh fu;ekoyh ds v/khu vuqK; s gks] rks Hkfo"; fuf/k ls vfxze dh fudklh
Lohd`r djus okys dk;kZy; ds iz/kku ds vkns'k dh lE;d :Ik ls izekf.kr izfr }kjk
lefFkZr lkekU; osru foi= ds tfj;s dh tk ldrh gSA
369-
369- ftu ekeyksa esa jkf'k dk fudklh ,oa O;;u fdlh dk;kZy; iz/kku }kjk fd;k tkrk gks]
muesa O;;u fd, tkus ds ckn fuEufyf[kr Lo:i eas ,d laforj.k izek.ki= vk;qDr
¼ys[kk ,oa dks"kkxkj iz'kklu½ dks ;Fkk'kh?kz izfs "kr fd;k tk,xk %
^eSa izekf.kr djrk gwa fd esjk lek/kku gks pqdk gS fd Hkfo"; fuf/k fu;ekoyh----- ds
fu;e-------- ds v/khu------- ds Hkfo"; fuf/k [kkrs ls foi= la--------] fnukad-------- ds tfj;s
fudklh dh x;h--------- #- dh jkf'k fnukad---------- dks----------- dks okLro esa laforfjr dj nh
xbZ Fkh vkSj izkIrdrkZ dh izkfIr jlhn esjs dk;kZy; esa j[kh xbZ HkjikbZ cgh esa ys yh
xbZ FkhA*
370-
370- tc fuf/k dh fu;ekoyh ds v/khu vuqK; s gks] rc tc dHkh ,slk visf{kr gks dk;kZy;
iz/kkukas }kjk vius v/khuLFkksa ds fy, muyksxksa ds vius izkf/kdkj ij thou chek dh
ikWfyfl;ksa ds Hkqxrku ;k ikfjokfjd is'a ku fuf/k esa vfHknkuksa ds fy, fuf/k ls fudklh dh
tk ldsxhA foi= izdh.kZ foi= Qkje ¼fc-dks-la- Qkje 51½ esa rS;kj fd, tk ldsx a s vkSj
ftu ikWfylh ;k ikWfyfl;ksa ds fy, izhfe;e ;k vfHknku dk Hkqxrku fd;k tkuk gks]
muds C;kSjs foi= ij ntZ fd, tk;sx a As
371-
371- ¼d½ ;fn fdlh Hkfo"; fuf/k dk vfHknkrk ¼lClØkbcj½ lsokfuo`Ùk gksus okyk gks vkSj
^fuf/k* dh fu;ekoyh ds v/khu fuf/k eas mldk tek /ku ns; gks tkrk gks] rks ftl
vk;qDr ¼ys[kk ,oa dks"kkxkj iz'kklu½ ds }kjk mldh fuf/k dk ys[kk j[kk tkrk gS] og
mls viuh lsokfuo`fÙk frfFk dh tkudkjh nsdj rFkk vius [kkrs dks can djds ns; jkf'k
ds Hkqxrku gsrq dne mBkus dk vuqjks/k djrs gq, mlls i=kpkj djsxkA nkok dh
lR;rk ds izfr lek/kku djysus rFkk ftl frfFk rd vfHknku dk Hkqxrku fd;k x;k gks]
;g lqfuf'pr dj ysus ds ckn vk;qDr ¼ys[kk ,oa dks"kkxkj iz'kklu½ fuf/k ds [kkrs esa
vfHknkrk dh tek jkf'k ds Hkqxrku dh O;oLFkk djsxkA
¼[k½ bl fu;e esa fofgr izfØ;k] vko';d ifjorZuksa ds lkFk] mu lHkh ekeyksa esa ykxw
gksx
a s ftuesa fdlh vfHknkrk ds Hkfo"; fuf/k [kkrs esa mldh tek jkf'k R;kxi=]
c[kkZLrxh ;k e`R;q ds dkj.k lsok dk vafre :i ls ifjR;kx djus ij ns; gks tkrh gSA
¼x½ vr,o] vfHknkrk dk fuf/k [kkrk can djus vkSj vafre Hkqxrku dh O;oLFkk djus ds
fy, ,slh ?kVuk dh frfFk dh lwpuk vk;qDr ¼ys[kk ,oa dks"kkxkj iz'kklu½ dks rRdky
nh tkuh pkfg,A vafre fudklh dk vkosnu fc-dks-la- Qkje 56 esa rS;kj fd;k tkuk
pkfg, vkSj mleas varfoZ"V vuqn's kksa dk cgqr lrdZrk iwoZd vuqlj.k fd;k tkuk pkfg,

Page 83 of 88
D;ksfa d ,d Hkh fcanq dh lwpuk ugha jguk ys[kk dk;kZy; ds fy, Hkqxrku izkf/kÑr djuk
vlaHko cuk ns ldrk gSA
¼?k½ fdlh Hkfo"; fuf/k ls lacfa /kr vafre Hkqxrku izkf/kÑr fd;s tkus ij] vfHknkrk dh
O;fDrxr izkfIr jlhn ij ;k ;fn og Hkkjr ls ckgj gks rks mlds }kjk lE;d :Ik ls
izkf/kÑr vfHkdrkZ dh izkfIr jlhn ij gh Hkqxrku fd;k tk ldrk gS] fdUrq vfHknkrk
}kjk ;fn fofgr jhfr ls ,slh bPNk O;Dr dh x;h gks rks Hkqxrku fdlh izkf/kÑr cSd a j
dks Hkh fd;k tk ldrk gSA Hkqxrku fd;s tkus ds iwoZ mldh e`R;q gks tkus ij] Hkqxrku
ls lacfa /kr fuf/k dh fu;ekoyh rFkk bl fufeÙk ljdkj }kjk tkjh iwjd vuqn's kksa ds
v/khu Hkqxrku izkfIr ds fy, izkf/kÑr O;fDr@O;fDr;ksa dks gh Hkqxrku fd;k tk ldrk
gSA

Page 84 of 88
vè;k; 7
fofo/k
fofo/k izko/kku
o/kku
ljdkjksa ds chp laO;ogkj
372-
372- bl vuqHkkx esa blds ckn fd, x, mica/k ds flok;] Hkkjr ds fu;a=d ,oa
egkys[kkijh{kd ds vuqeksnu ls ys[kk egkfu;a=d }kjk fofHkUu ljdkjksa ds chp
laO;ogkj dh ys[kkijh{kk gsrq izfØ;k ds fofu;eu gsrq fn, tkus okys funs'kksa ds vuqlkj
u gksus ij fdlh vU; jkT; ds lkFk jkT; dk dksbZ Hkh laO;ogkj jkT; ds vfr'ks"k ds
lkFk lek;ksftr ugha fd;k tk;sxkA
373-
373- egkys[kkdkj vFkok Hkkjr ljdkj ds ys[kk egkfu;a=d ¼daVªkWyj tujy vkWQ ,dkmaV~l½
}kjk bl gsrq izkf/kÑr fdlh vU; ys[kk inkf/kdkjh ds vfHkO;Dr izkf/kdkj ds fcuk]
fdlh vU; ljdkj ds vf/kdkj {ks= esa ljdkjh [kkrs esa ØsfMV djus ds fy, izLrqr /kuks]a
;k vU; ljdkj }kjk ljdkjh [kkrs ds 'ks"k dks izHkkfor djus okyh fudklh ds :i fd,
tkus okys Hkqxrku dks ljdkjh [kkrs esa MsfcV ;k ØsfMV ugha fd;k tk,xkA
374-
374- ¼d½ MsfcV ;k ØsfMV ds tfj;s fdlh vU; jkT; ds lkFk jkT; ds vfr'ks"k ds lkjs
lek;kstu egkys[kkdkj dh lykg ij Hkkjrh; fjtoZ cSd a ds dsna zh; ys[kk dk;kZy; ds
ekè;e ls fd, tk,axAs
¼[k½ dks"kkxkj inkf/kdkjh Hkkjr ljdkj ds fufeÙk tek /ku u rks izkIr djsxk] u blds
fy, cSd a dks izkf/kÑr djsxk vkSj u gh cSd a dks ml ljdkj ds fufeÙk O;;u djus ds
fy, izkf/kÑr djsxkA
375-
375- ¼d½ fdUrq] dsna z ljdkj dh dqN Jsf.k;ksa dh fofo/k izkfIr;ksa vkSj Hkqxrkuka]s tSls fd
Lok/khurk lsukfu;ksa ds ia's ku lfgr flfoy is'a kuksa ls lacfa /kr Hkqxrku vkfn] dks dks"kkxkj
vkSj cSd a eas Lohdkj fd;k tk ldsxk vkSj mu laO;ogkjksa dks vLFkk;h rkSj ij jkT;
ljdkj ds vfr'ks"k ds fo#) ys[ks esa fy;k tk ldsxkA dks"kkxkj ls ys[kk izkfIr ds ckn
egkys[kkdkj }kjk iwoZdfFkr ysunsuksa ds ekeys esa Hkkjr ljdkj ds lac) ea=ky; ds
osru ,oa ys[kk dk;kZy; ds lkFk udn fu"iknu ds tfj;s vko';d lek;kstu dj
fy;k tk,xkA
¼[k½ jsyos vkSj j{kk foHkkxksa ds fufeÙk is'a ku Hkqxrku rFkk dfri; izdkj ds Mkd
laO;ogkj ¼iksLVy Vªkt a SD'ku½ Hkh jkT; ljdkj ds ys[ks esa vLFkk;h :i ls fy, tk
ldsx a As ,sls laO;ogkj eas egkys[kkdkj }kjk udn fu"iknu ds tfj;s lek;kstu fd;k
tk,xkA
daI;wVjhÑr dks"kkxkj
376-
76- daI;wVjhÑr dks"kkxkjkas ds izHkkoh dk;Z lEiknu ds fy, foÙk foHkkx] jkti= ¼xtV½ esa
izdkf'kr dj le;&le; ij ;Fkkvko';d vuqn's k tkjh dj ldsxkA
dks"k d{k ¼LVªk¡x :e½ dh lqj{kk
377-
377- ¼d½ jkT; ljdkj dh vuqefr ds fcuk fdlh Hkh LFkku dks dks"k d{k ds :i esa mi;skx
esa u yk;k tk,] c'krZs mls yksd dk;Z foHkkx ds dk;Zikyd vfHk;ark ls vU;wu iafDr ds
fdlh inkf/kdkjh }kjk lqjf{kr gksus rFkk mi;ksx fd, tkus ;ksX; izek.k&i= u fn;k
tkrk gksA fo|eku dks"k d{kksa dk] dk;Zikyd vfHk;ark dh iafDr ds fdlh inkf/kdkjh
}kjk okf"kZd fujh{k.k fd;k tk, vkSj og lqj{kk dk izek.k&i= iznku djsxk rFkk okf"kZd
rkSj ij ,slk izek.k&i= izkIr djus dk nkf;Ro dks"kkxkj inkf/kdkjh dk gSA

Page 85 of 88
 ¼[k½ ftyk iqfyl v/kh{kd ;k j{kh fdlh lsuk ls gks rks deku inkf/kdkjh ,slk vkns'k
vfHkfyf[kr djs ftlesa larfj;ksa dh fLFkfr fofgr gks rFkk og dlko] cÙkh tykus vkfn
dks lqn`<+ djus ds fy, cjrh tkusokyh vfrfjDr iwokZ/kkfu;ksa dh Hkh vis{kk dj ldsxk]
fdUrq Hkou ,oa mlds fQDlpj dh ftEesokjh dk;Zikyd vfHk;ark dh rFkk frtksjh vkSj
vU; miLdj] tks Hkou ;k fQDlj ds vax ugha gksa dh lqj{kk dk nkf;Ro dks"kkxkj ds
izHkkjh inkf/kdkjh ij gksxhA
¼x½ fujh{k.k inkf/kdkjh ds izek.k&i= vkSj ftyk v/kh{kd ;k deku inkf/kdkjh ds
vkns'k dh izfr dks"k d{k ds Hkhrj lgtn`'; ij Vkaxh tk,A ;g ns[kuk dks"kkxkj
inkf/kdkjh dk nkf;Ro gS fd bu nLrkostksa esa of.kZr HkaMkj.k ls lacfa /kr fdUgha 'kÙkkZsa dk
vuqikyu fd;k tk,A
¼?k½ flDds ;k vU; ewY;oku oLrqvksa dks dks"k d{k esa j[kus ;k mlls ckgj ys tkus ds
fy, vko';d le;kof/k dks NksMd + j] mlds njokts vkSj f[kM+fd;k¡ LFkk;h rkSj ij cUn
vkSj rkycUn gh jgsaA dks"k d{k dks [kksys tkus vkSj cUn fd, tkus ds lai.w kZ le; ds
nkSjku dks"kkxkj inkf/kdkjh O;fDrxr :i ls vo'; mifLFkr jgsAa
bl fu;e ds viokn Lo:i] ;fn Hkou ds fdlh Hkkx esa izdk'k ;k gok ds
izo's k ds fy, vko';d gks rks] dk;kZy; vof/k ds nkSjku 'kVj dks [kksyus dh vuqefr
nh tk ldsxh] tks fd dksbZ fNnz vU;Fkk oftZr gS ijarq] flDds ;k ewY;oku oLrq,a
lqjf{kr <ax ls rkyk&pkHkh yxkdj iSd fd, gksAa
dks"k d{k ds rkys vkSj pkfHk;ksa dh vfHkj{kk
378-
378- & dks"kkxkj dks"k&d{k vkSj frtksjh dh nwljh pkfHk;ksa dh vfHkj{kk dh izfØ;k ogha gksxh tks
jktLo i"kZn }kjk fofgr dh tk,A bl izdkj fofgr izfØ;k vU; ekeyksa esa bl rjg
micaf/kr dh tk,xh rkfd ;g lqfuf'pr fd;k tk, fd&
¼1½ dksbZz O;fDr fdUgha O;fDr;ksa dks nwljh pkfHk;ksa dh vfHkj{kk dh ftEesokjh vo'; gks]
¼2½ pkfHk;ka dgka gS bldh tkap&iM+rky lkof/kd rkSj ij vkSj tc dHkh izHkkj varfjr
fd;k tk, ml le; Hkh dh tk,xh(
¼3½ tc fdlh pkHkh ds xqe gks tkus dh ckr dk irk pys] xqe gks tkus dh lwpuk rqjar
jktLo i"kZn dks nh tk,xh] ftlds }kjk ,slk vkns'k tkjh fd;k tk, fd ftl fdlh
dks xqe gks xbZ pkHkh gkFk yxs mlds }kjk rkyk rd igqp a us ds tksf[ke dks jksdk tk
lds( vkSj
¼4½ izFker% vuko';d la[;k esa nksgjs rkys vkSj pkfHk;ka vkiwfjr ugha dh tk,xh vFkok
vis{kk ugha jg tkus ij mUgsa cuk, ugha j[kk tk,xkA
fVIi.kh% i"kZn }kjk fofgr izfØ;k ¼cksMZ izdh.kZ fu;ekoyh] 1939 ds fu;e 82 vkSj 203 esa
varfoZ"V gS½
379-
379- nksgjs rkys okys dks"k&d{k [kksyus vkSj mudh vUroZLrqvksa ds O;ogkj esa fuEufyf[kr
fu;eksa dk lrdZrkiwod Z ikyu fd;k tkuk pkfg,%&
d&lk
d&lkekU;
dks"k&d{k ds nksgjs rkys fdlh Hkh dkj.k ls dks"kkxkj inkf/kdkjh vkSj dks"kiky }kjk
nwljs dh mifLFkr esa rFkk j{kh ds izHkkjh goynkj ,oa dÙkZO;LFk larjh dh mifLFkfr ds
fcuk ugha [kksyk tk,xkA nksgjs rkys [kksys tkus ds nkSjku lai.w kZ vof/k esa dks"kkxkj
inkf/kdkjh vkSj dks"kiky nksuksa nksgjs rkys okys dks"k&d{k esa mifLFkr jgsxa As

Page 86 of 88
 [k&pkfHk;ksa dh vfHkj{kk
¼1½ dks"kkxkj inkf/kdkjh bl ckr dk ftEesokj gksxk fd fu;e 125 ds v/khu mlds
}kjk /kkfjr pkfHk;k¡] v/kksfyf[kr mifu;e ¼x½ ds v/khu ;Fkkmicaf/kr ds flok;] dHkh
Hkh mldh mifLFkfr ;k vuqifLFkfr esa fdlh dks lkSia h u tk,A tc dHkh rkyk [kksyuk
gks og Lo;a rkyk esa pkHkh yxk,xkA
¼2½ dks"kiky bl ckr dk ftEesokj gksxk fd fu;e 125 ds v/khu mlds }kjk /kkfjr
pkfHk;ka dHkh Hkh mldh mifLFkfr ;k vuqifLFkfr esa fdlh dks lkSia h u tk,A tc dHkh
rkyk [kksyuk gks og Lo;a rkyk esa pkHkh yxk,xkA

iwjd izko/kku
o/kku
380-
80- ifjf'k"V vkSj Qkje % bu fu;eksa ds mís';ksa dks vkxzlj djus ds fy, foÙk foHkkx
jkti= esa izdkf'kr dj bu fu;ekas ls layXu fdUgha ifjf'k"Vksa ,oa Qkjeksa esa dqN tksM+
ldsxk] mUgsa fu"izHkkoh ¼,uqy½ dj ldsxk ;k mUkesa la'kks/ku dj ldsxkA
381
381- dfBukb;ka nwj djuk % foÙk foHkkx] jkti= esa izdkf'kr dj] bu fu;ekas ds izpkyu esa
mHkjus okyh fdUgha dfBukbZ;ksa dks nwj dj ldsxkA
382-
82- vfHkHkkoh
HkHkkoh ¼vksojjkbfMax½ izizHkko % bu fu;eksa ds mica/k foÙk foHkkx ds orZeku vuqn's kksa ij
ml gn rd vfHkHkkoh gksx a s tgka rd os bu fu;eksa ds izfrdwy gksAa
383
383- fujLku
fujLku ,oa O;ko`fÙk &
(i) fcgkj dks"kkxkj lafgrk] 1937 blds }kjk fufjflr fd;k tkrk gS A
(ii) ,sls fujlu ds gksrs gq, Hkh mDr lafgrk ds }kjk ;k ds v/khu iznÙk 'kfDr ds
iz;ksx esa fd;k x;k dksbZ dk;Z ;k dh xbZ dksbZ dkjZokbZ bl lafgrk }kjk ;k ds
v/khu iznÙk 'kfDr;ksa ds iz;ksx esa ;k dh xbZ le>h tk,xh] ekuks ;g lafgrk
ml fnu izoÙ` k Fkk] ftl fnu ,slk dk;Z fd;k x;k Fkk ;k ,slh dkjZokbZ dh xbZ
Fkh A

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