Basics on Final Arrangement

8/12/2019 Basics on Final Arrangement

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Compiled by: Government Service Graduate Officers Union, Northern Province

ANAge eNT Develop eNT

TrAININg INSTITue

NorTherN provINce

Se INAr

oN

bASIc FINANcIAl ANAge eNT

For

progrA e ASSISTANT

20-21 Dece ber, 2010


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ghJ epjp

1978 Mk; Mz;L ,yq; if murpayikg; Gr; rl; lk; mj; jpahak; Xvii apd; nghJepjpf;Fupa mq; fPfhuk; Nghd; w rl; luPjpahf mt; rl; lj;jpd; fP o; $wg; gl;Ls; sJ.,t; epjpapy; jpul; ba epjpAk; tpNrl Nehf;fq; fSf; fhf cUthf; fg; gl; lepjpAk;

cs; slq;Ffpd; wJ. tpNrl Nehf; fq;fSf; fhf cUthf; fg;gl; l epjpAk; cs; slq;FfpwJ. tpNrl Nehf; fq; fSf; fnsd $Wk; rl; lq; fs gpd; tUkhW

1. tpjitfs; > mdhijfs; Xa; T+jpak; rl;lk;

2. fld; rig rl;lk;

3. nghJr; Nrit rfha epjp rl;lk;

jpul; ba epjpak; / xdwpidej epjpak;

jpul; ba epjpak; tiutpyf; fzk;

Fwpj;j Nehf; fq;fSf;fhf rl; lj; jpdhy; xJf; fg; gl; lhj Fbaurpd; epjpaq; fs; jpul; baepjpakhFk; .

jpul; ba epjpaj; jpy; css gzk;

m) Fwpj; j Nehf; fq; fSf; fhf Ntwhd epjpapy; Nghlg;glhj ,yq;iff; Fnrhe; jkhd rfy gzj; ijAk; nfhz; lJ.

M) ,e; j epjp (tq; fpf; fzf;fpy; cs; s gzk; mlq; fshf) gy NtWjpizf; fsq;fsJ gzj;ijAk; > Kbf; Fupa KftHfspilNa Fbaurpd; mq;fPfupf; fg;gl; l fly; fle; j gpw KftHfsplKk; cs;s Fbaurpd; epjpiaAk; nfhz; Ls;sJ. mj; Jld; KjyP LfSk; cs; slq; FfpwJ.

jpul; ba epjpak; rk; gejkhd murpayikgG VwghLfs

cWg; Guik 148:- ghuSkd;wk; nghJ epjp kP J KOf; fl; Lg;ghl; ilAk; itj; jpUf;Fk; > ghuSkd; wj; jpdhy; epiwNtw; wg;gl; l xU rl; lj; jpd; my; yJVjhtJ epfo; tpYs;s rl; lj; jpd; mjpfhuj;jpdhy; my; yJ njpfhuj; jpd; fP o; jtpuVjhtJ cs; SH mjpfhugP lNkh VjhtJ gpw tpjpg; ig tpjpf; f ,ayhJ.

cWg; Giu 149:- (1) Fwpj; j Nehf;fq;fSf; fhf rl; lj; jpdhy; xJf; fg;glhjFbaurpd; epjpaq; fs; xU jpul; L epjpakhf mikAk; . Fwpj; j Nehf; fq; fSf; FxJf; fg; glhj Fbaurpd; tupfs; > tpjpg; Gfs; > tPj tupfs; > jPHitfs; topapyhdrfy tUk; gbfSk; gpw tUtha;fs; ngWiffs; ahTk; ,e; j jpul;Lepjpaj; Jf;Fr; nrYj;jg;gLjy; Ntz; Lk;.

(2) nghJg; ngWfld; kP jhd tl; b> Mo; epjpaf; nfhLg; gdT>jpul; ba epjpaj;jpd; Nrfupg; G> Kfhik> ngWif Mfpatw; wpd; ,ilNeHnryTfs; >tjpg; gzq;fs; >nrytpdq; fs; MfpadTk; ghuhSkd; wk; jP Hkhdpf;ff; $bajhd mj; jifa gpw nrytpdq; fSk; jpul; ba epjpaj;jpypUe; J nfhLf; fg; gLk; .


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cWg; Giu 150:- (1) ,t; Tiuapd; (3) Mk; (4) Mk; ge; jpfspy; NtWtpjkhf,jw; nfd jdpahf Vw; ghL nra; ag;gl; L ,Ue;jhyd;wp epjp tplaj; Jf; Fg; nghWg;ghd mikr; rupd; ifr; rhjJs; s Mizr;rP lbd; mjpfhukpd;wp jpul; baepjpaj; jpypUe;J vj; njhifAk; kPsg; ngwyhfhJ.

(2) kPsg; ngWjy; eilngwNtz; ba Mz; bNyNa Fwpg; gpl;lmurhq; f NritfSf; F ghuSkd; wj; jpd; jPHkhdj; jpdhy; my; yJ VNjDk;rl; lj; jpdhy; Fwpj; j njhif toq; fg; gl;lhy; md; wp my;yJ gpwthW rl; lg; gbjpul; L epjpaj;jpd; kP J tpjpg; Gr; nra; ag; gl; lhyd; wp mj; jifa Mizr; rPl;Lfs; toq; fg; glyhfhJ.

(3) epjpahz; Lf;Fupa xJf; fPl; Lr; rl; lKk; rl;lkhf; fg; gLtjw;FKd; dH [dhjpgjp ghuhSkd; wj;ijf; fiyf; Fkplj; J mtH ghuSkd; wk; Vw;fdNt Vw; ghl; bidr; nrajpUe; jhyd; wp Gjpa ghuSkdwk; $Ltjw;FMizaplg;gl; l jpfjpapypUe; J %d; W khjk; KbAk; tiuf; Fk; murhq; f

NritfSf;Fj; Njitnadf; fUJk; mj; jifa njhifia jpul; L epjpapypUe; Jtoq; Ftjw; Fk; nryT nra; tjw; Fk; mjpfhuk; mspf; fyhk; .

(4) [dhjpgjp ghuhSkd; wj; ijf;fiyj;Jg; nghJj; NjHjTf; Fjpfjp xd; iw my;yJ jpfjpfisf; Fwpf; Fkplj; J [dhjpgjp> ghuSkd; wk; mjd; rhHgpy; Vw;fdNt Vw; ghl; il nra;jpUe; jhyd; wp NjHjy; MizahsUld; crhTjy;nra; J mjd; gpd; dH mj; jifa NjHjYf; Fj; Njitnadj; jhd; fUjf; 4bamj;njhifia jpul;ba epjpapypUe; J toq; Ftjw; Fk; nryT nra; tjw; Fk; mjpfhuk; mspf; fyhk; .

cWg; Giu 151:- (1) cWg; Giu 149 ,d; Vw;ghLfs; vt; thW ,Ug;gpDk; ghuhSkd;wk; mtrukhd vjpHghuhj nrytpdj; Jf; F Vw; ghL nra; Ak; Nehf;fj; Jf; F vjpHghuhr; nryT epjpak; xd; iwr; rl; lj; jpd; %yk; cUthf; fyhk; .

epjp xOq;F tpjpfs;

(2) epjp tplaj; Jf;Fg; nghWg; ghd mikr; rH

(m) VjhtJ mj;jifa nrytpdj; Jf; Fj; Njit cs; snjd>

(M) mj; jifa nrytpdj;Jf;F Vw; ghL vJTk; ,y; iynad>

jpUg;jpAw;why; [dhjpgjpapd; rk;kjj; Jld; > vjpHghuhr; nryTepjpaj; jpypUe;J Kw; gzk; xd; wpd; Nky; mjw; F Vw; ghL nra;tjw; F mjpfhuk; mspf; fyhk; .

(3) mj;jifa Kw; gzk; xt;nthd;wpdJk; gpd; dH ,ad; wtiuapy; tpiuthf> mt; thW Kw; gzk; toq; fg;gl; l njhiff;Fg; gjpyP L nra; Ak;Nehf;fj;Jf; F Fiw epug; G kjpg; gPL xd; W ghuhSkd; wj; jpw;Fr; rkHg; gpj;jy;NtzLk; .


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cWg; Giu 152:- jpul;L epjpaj; jpypUe;Njh ,yq; ifapd; gpw epjpajpjpypUe; Njhnrytpdq;fis xg; Ngw;wy;> my; yJ m; nrytpd; fl; lzq; fis tpjpj; jy;my; yJ ve; j tupiaahtJ tpjpj;jy; my; yJ eilKiwapy; cs; s ve; jtupiaahtJ mfw; Wjy; > kpFjpahf; Fjy; my; yJ Fiwj; jy; Mfpatw; Wf;Fmjpfhukspj; Fk; ve; j rl;l%yj; ijNah gpNuuizNah mikr; ruitahymy; yJ mikr; ruitahy; mjpfhukspf; Fk; mj; jifa Kiwapy;mq; fpfupf; fg;gl; bUe; jhyd; wp mjid mikr; riuj; jtpHe; j gpujpepjpfs;rigapy; nfhz; Ltu ,ayhJ. jpul; ba epjpaj; jpypUe;J nrytplg; gLk;nrytPdk;- jpul; L epjpajpjpypUe; J nra; ag; gLk; nrytP dj;Jf; fhd Vw; ghL,uz; L gpujhd tFjpfSs; mlq; Fk; . mit

jpul; ba epjpaj; jpy; Nkw fhssggLk; rytdqfs

jpul; ba epjpaj; jpypUeJ rytplggLk; rytpdk;

jpul; ba epjpaj;jpypUe;J nra; ag;gLk; nrytPdj; Jf;fhd Vw;ghL ,uz; L gpujhdtiffshFk; .

1. toq;fs; Nritfs;

2. tpNrl rl;lr; Nritfs;

(m) toqfy; Nritfs;

xJf;fPl; Lr; rl; lj; jpdhy; my; yJ ghuhSkd; w jP Hkhdk; xd; wpdhy; my; yJmurpayikg;gpd;

150(3)k; cWg; Giu:- epjpahsHf;Fupa xJf;fPl; Lr; rl;l %yk; cUthf; fg;gLtjw;FKd; dH [dhjpgjp ghuhSkd;wj;ijf; fiyf; Fkplj; J> mtH ghuhSkd; wk; Vw;fdNtVw;ghl; bidr; nra; jpUe;jhyd; wp> Gjpa ghuhSkd; wk; $Ltjw; F Mizapl;ljpfjpapypUe; J %d; W khjk; KbAk; tiuf;Fk; murhq; f NritfSf;F NjitahffUJk; njhifia jpul; Lk; epjpapypUe; J toq; Ftjw; Fk; nryT nra; tjw; Fk; mjpfhuk; mspf; fyhk; .

150(4)k; cWg; Giu:- [dhjpgjp ghuhSkd;wj; ijf; fiyj; J nghJj; NjHjYf;F jpfjpxd; iw my;yJ jpfjpfis FiwfFkplj; J [dhjpgjp ghuhSkd; wk; mjd; rhHgpy; Vw;fdNt Vw; ghl;il nra; jpUe;jhyd;wp NjHjy; MizahsUld; fye; jhNyhrpj;jgpd;dH mj; jifa NjHjYf;F Njitnad jhd; fUjf; $ba njhifia jpul; baepjpapypUe;J toq; Ftjw;Fk; nryT nra;tjw;Fk; mjpfhuk; mspf; fyhk; .

(M) tpNrl rl; lr; Nritfs

xJf;fPl; Lr; rl; lj; jpdhy my; yJ ghuhSkd; w jP Hkhdk; xd; wpdhy; my; yJmurpayikg;gpd; 150(3) Mk; cWg; GiuapdJk; 150(4) k; cWg; GiuapdJk; jtpHe; jmurpayikg;gpd; Fwpj; j Vw; ghLfs; %yk; VjhtJ gpw rl; lj; jpd; %yk; Vw;ghLnra; ag; ngWk; Nritfs; tpNrl rl; l Nritfs; vdg;gLk; .


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tpNrl epajpr; rl; l epjpaqfs;

murhq; fj; jpdJ epjpaspg; G Kaw; rpfspd; gpwpjhf ghuhSkd; wj;jpdhy; rl; lkhf; fg; gl;lepajpr; rl; lq; fspd; gpufhuk; cUthf; fg; gl;l tpNrl epjpaq; fs; MFk;. mj; jifaepjpaq; fSf;F vt;thW epjp nrytplg;gl Ntz; Lk; vd; gijAk; rl; lk;

tpje; JiufpwJ.,t; epjpaq; fs; nghJkjpg; gPLfspy; cs; slf;fg;gLtjpy;iy ,t;epjpaq; fSf;F nra; ag; gLk; VjhtJ Vw; ghL my; yJ jiyaq;fs; > epfo; r;rpj; jpl; lj; jpd; fPo; cjTnjhif my;yJ khdpa topapy; mikAk; .

,y epjpaq; fspy; $l; lhxikj; jpl; lKk; Mz; L tuTnryTk; mq; fPfhuk; ngWk;nghUl;L Njrpa jpl; lkply; jpizf; fsj; jplk; nghJj; njhopy; Kaw; rpfs; jpizf; fsj; jplk; my; yJ jpiwNrupapdJ nghJj; njhopw; jpizf;fsj; jpw;Fk; mDg; gpitf; fg; gly; Ntz; Lk;.

,y epjpaq; fSf; F tuTnryTj; jpl; l Njit Vw; gLk; gl; rj; jpy; ,jw; fhdnjhifia Fwpg; gpl;L tuTnryTj; jpl; lj; jpd; gpujpfis nghJj; jpiwNrupapd; tuTnryTj; jpl;lg; gzpg; ghsu; mjpgjpf; F mit Njitf; fhdepahag; gLj; Jtjw;Fupa fhuzq; fSld; mDg; gpitf;fg; gly; Ntz; Lk;.

fzf; fhsu ehafk;

murpuikg;Gr; rl; lk; 154k; gpuptpd; gpufhuk; gpd; tUkhW $wg; gl; Ls; sJ.

1. vy; yh murhq; f jpizf; fsq; fspd; fzf; FfisAk; > mikr; ruitapd;

mYtyfk; > ePjpr;Nrit Mizf; FOtpd; mYtyfk; > epUthfj; jpw;fhd

ghuhSkd;w Mizahsu; mYtyfk; > ghuhSkd;w nrauhsu; ehafj; jpd;

mYtyfk; kw; Wk; Njh; jy; fs; Mizahsu; mYtyfk; Mfpatw; wpd;

fzf; FfisAk; > cs; @u; mjpfhurigfs; > gfpuq;ff; $l; L]; jhgdq; fs; >

vOj; jpyhd VNjDk; rl; lj; jpd; fPo; murhq; fj; jpw;F cupj; jhf; fg; gl; l VNjDk;

njhopw; nghWg;G Kaw; rp my; yJ NtW nghWg;G Kaw;rp Mfpatw;wpd;

fzf; FfisAk; fzf; fha; thsu; jiyikajpgjp fzf;fha; T nra; jy;

Ntz; Lk;.

2. ,t;TWg; Gupikapd; (1) Mk; gw; jpapd; Vw;ghLfs; vg; gbapUg; gpDk;> mj; jifa

VNjDk; gfpuq; ff; $l; L]; jhgdj;jpw; F> njhopw;nghWg; G Kaw; rp my; yJ

NtWnghWg; G Kaw; rpf;Fg; nghWg; ghfTs;s mikr; ru;> epjpnad; Dk;

tplaj; jpw;Fg; nghWg;ghfTs; s mikr;rupd; xUikg; ghl; LlDk; > fzf; fha; thsu;

jiyikajpgjpAlDk; mj; jifa gfpuq;f $l; L]; jhgdj;jpd; > njhopw; nghWg;G

Kaw; rpapd; fzf; Ffisf; fzf; fha; T nra; tjhw; nfd jfik ngw; w

fzf; fha; thsu; xUtiuj; my; yJ fzf; fha; thsu; fis epakpf; fyhk; .

mikr; ruhy; mj; jifa epakdQ; nra; ag; gLfpd;wtplj; J mj; jifa gfpuq;ff;

$l; L]; jhdk; > njhopy; nghWg; G Kaw;rp my; yJ NtW nghWg; G Kaw; rp

njhlu; gpy; fzf;fha; thsu; jiyikajpgjpapd; flikfisAk; gzpfisAk;Guptjw;Fk; epiwNtw;Wtjw;Fnkd mj; jifa fzf; fha; thsu; my; yJ


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fzf; fha; thsu; fspd; Nritfisg; gad; gLj; Jtjw; Fj; jhk;

cj; Njrpj;Js; shnud mj; jifa fzf; fhsUf; F my; yJ

fzf; fha; thsu; fSf;F vOj; jpy; fzf; fha; thsu; jiyikajpgjp mwptpf; fyhk; .

fzf; fha; thsu; jiyikajpgjpapd; gzpg;gpd; fP Ok; fl; Lg;ghl; bd; fPOk;

nrayhw; Wjy; Ntz; Lk;.

3. fzf; fha; thsu; jiyikajpgjp> ghuh@kd; wj; jhy; rl; lj; jpd; %yk;

tpjpj; Jiuf; fg; glf; $ba mj;jifa flikfisAk; > gzpfisAk; GupjYk;

epiwNtw; WjYk; Ntz; Lk;.

4. (m) fzf; fha; thsu; jiyikajpgjp jkJ flikfisAk; gzpfisAk;

GupAk; Nehf; fj; jpw;fhfTk; mtuJ gzpg; gpd;fPOk; fl; Lg;ghl; bd; fPOk;

nraw; glNtz; batu; fshd jifikngw; w fzf;fha;thsiuj; my; yJ

fzf; fha; thsu; fisr; Nritapy; mtu;

1. epfoj; jf;f epjpak; / vjpu; ghuhj nryT epjpak; vd;gjdhy; tpsq; fpf; nfhs;tJ

ahJ?

1978 k; Mz; L murpayikg;gpd; cWg;Giu 151 ,d; fP o; vjpu; ghuhjJk;mtrpakhdJk; Nghd; w nryTfSf; F Kw; gzk; toq; Ftjw;fhfcUthf; fg; gl; l epjpak; MFk; .

2. ,jpypUe; J Kw;gzj;njhif xd;iw nfhuplg; nghUj; jkhd re; ju; g;gq; fs; ahit?

epjp Vw;ghL ,y; yhjJk; mj; jifa nrytP dk; vjpu; ghuhjJk;

mtrpakhdJkhd re;ju;g; gk;

Fiwepug;G %yk; tpz;zg; gpf;f Nghjpa fhymtfhrk; ,y; yhj re; ju; g;gk;

tifkhw; wk; %yk; gzk; ngwg; gl Kbahj re; ju;g;gk;

3. mj; jifa Kw; gznkhd; iw mq;fPfupj; jpl epjpke; jpup ftdj; jpw;nfhs;sNtz; ba tplaq; fs; vit?

,t; nrytP dk; Njitahdjh? ,t; nrytP dj; jpw;F Vw; ghLfs; VJk; ,y; iyah?

vd; gijAk; epjp tplaj; jpw;Fg; nghWg; ghd ke; jpup ,t; Kw;gzk;toq; Ftjw; FKd; ftdj; jpy; vLj; J jpUg; jp milthu; .

4. mj; jifa Kw;gzk; xd; iw toq; FtjpYk; kPsf; $l; b Kbg; gjpYk; gpd; gw;w

Ntz; ba Vw; ghLfs; ahit?


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Kwgzk; toqFk; NghJ css Vw;ghLfs

rk;ge; jg; gl;l jpizf; fsj; jiytuhfpa fzf; fPl; L cj; jpNahfj;ju; mj; jpizf; fsj; jpw;Fupa mikr; rpd; nrayhsuhd gpujhd fzf;fPl; Lcj; jpNahfj; ju; Clhf rpjp tplaj; jpw;Fgf; nghWg; ghd mikr; rpw;Fg;

Kw;gzk; vt; fhuzj;jpd; nghUl;L Njitnad;gijAk; mt; Kw;gzk; vf; fhuaj; jpd; nghUl; L Njitnad; gijAk; mt; Kw;gzk; jpizf; fsj; jpYs;s Vw; ghl; by; ,y; iynadTk; Nrkpg;G vj; jifathf; Fg; gzj; jpy; ngwKbahJ cs;sJ vdTk; $wp Njitahd Kw;gzj;njhiff;F tpz; zg; gpf;fyhk; .

Kw;gzj; njhifapd; Mff; $na njhifia mikr; ruot jP u;khdpf; Fk; . epjptplaj; jpw;Fg; nghWg; ghd mikr; ru; jpUg; jp milAk; re; ju; g;gj; jpy;Idhjpgjpapd; rk; kjj; Jld; mk; Kw;gzk; vjpu; ghuhj nryTepjpaj; jpypUe;Jtoq;fg; gLk; .

Kwgzk; kPsf; fl; b KbggjpYss VwghL

,t;Kw; gzk; gpd;tUkhW Fiwepug;Gg; gpNuuiz rku; g;gpf;fg; gLk; .

1. ngwg;gLk; Kw; gzk; mNj tUlj; jpw; gad; gLj; jy; epjp xOq; Ftpjp 78(2)

gbtk; gpd; zpizg; G (3) ngwg;gLk; Kw;gzk; me; j Mz; bd; njhlu; eJ

tUk; Mz;bYk; gad;gLj;Jjy; epjpNahOq; F 78(2) gbtk; gpd; zpizg; G 4Fiwepug;Gg; gpNuuiz ghuhSkd;wj; jpy; rku;g; gpf;fg; gl; L mg; gpNuuizepiwNtw; wg;gLk; NghJ mf; Fiwepug;G gpNuuiz Fiwepug; Gmjpfhur; rl; lkhfpd;wJ. rl; lkhf; fg; gl; lgpd; epjp tplaj; jpw;Fg; nghWg; ghdmikr; ru; jd; inahg; gkpl; l Mizr; rPl; L

epjp KfhikAk; tif$Wk; ghWgGk;

murpayikg; gpd;gb epjptplaj; jpw;F nghWg; ghdth; epjp mikr; ruhthh; .

Murpiw kw; Wk; gpw tUtha;fis Nrfhpj; jYk; mur epjp eltbf; iffis eph; tfpj; jy; >

Nkw;ghh;it nra; jy; epjp mikr; rhpd; Kf; fpakhd nghWg;ghFk; . epjp rk; ge;jkhd eltbf; iffspy; epjp mikr; rh; mikr; ruitf; Fk; >

ghuhSkd; wj; jpw;Fk; nghWg; G $w flikg; gl; Ls;shh; .

jpiwNrhpapd jhopwghLfs

murhq; f epjpapd; ghJfhtyuhfTk; > fl; Lg;ghl; lhsuhfTk; jpiwNrhp nraw; gLfpd; wJ.

epjp mikr; rUf; Fk; > epjp mikr; rUf; $lhf ghuhSkd; wj; jpw;Fk; fzf; fsp flikia

epiwNtw; Wk; nghWg; ig nfhz; Ls; sJ.

jpiwNrhpapdhy; ntspaplg; gLk; epjpg; gpukhzj; jpy; fzf; fPl; L cj; jpNahfj; jh;> gpujhdfzf; fPl;L cj; jpNahfj;jh; fspd; nghWg; Gf;fs; fzf; fsp flikfs; $wg; gl; Ls; sd.


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jpiwNrhpapd gpujhd flik

jpiwNrhpapd; gpujhd flik nghJ epjpia fl; L;g;gLj; JtJk; Nkw;ghh;it

nra; tJkhFk; . ,J gpd; tUkhW eilKiwg; gLj; jg;gLk; .

Gpujhd fzf;fP l;L cj;jpNahfj; jh; fs; > fzf; fPl; L cj;jpNahfj;jh; fis epakdk;

nra; jYk; > mth; fspd; flikfs; kw; Wk; nghWg; Gf;fis eph; zapj; jy; .

epjpaikr; rhpd; mwpTWj; jy; fis gpujhd fzf; fPl; L cj; jpNahfj; jh; fs; > fzf; fPl;L

cj; jpNahfj;jh; fspw; F toq; fYk; mJ rk; ge;jkhd re; Njfq; fSf; F tpsf; fk;

$WjYk;.

jpizf; fs Mszp> rk; gs msTj; jpl; lk; > $yp Mfpatw;wpd; kPJ fl; Lg;ghl; bid

Nkw;nfhs;sy; .

murpiw kw; Wk; murpw; F tUkjpahd Vida tUkhdq; fis mwtply; >

fzf; Fitj; jy; rk; ge;jkhd eltbf; iffs; eilngWtij cWjpg; gLj; jy; .

murhq; f jpizf; fsq;fs; > epjp gpukhzq; fis filg; gpbj; jy; njhlh; gpy; jpUg;jpailjy; .

Fbaurpd; tUlhe; j fzf; Ffis jahhpj; J ntspaply; .

gpujhd fzf; fPl;L cj; jpNahfjjh;

xt; nthU mikr; rpd; nrayhsUk; gpujhd fzf;fP l;L cj; jpNahfj; jh; fshf

epakpf; fg; gLfpd; whh;fs;.

gpujhd fzf; fPl;L cj; jpNahfjjhpd ghWgGf; fs kwWk; flikfs

gpujhd fzf; fPl;L cj; jpNahfj; jh; jdJ nghWg; gpd; fP Os; s jpizf; fsq; fspd;

epjprhh; nfhLf; fy; thq; fy; njhlh; gpy; jdJ murpayikg; Gf;Fhpa Nkw; ghh;itg;

nghWg;ig Nkw; nfhs; fpd; whh;.

mikr; rpd; fP Os; s jpizf; fsq; fspd; epjp ghpghydk; Nghjpastpy;

eilngWfpd; wnjd; gjw; F xU gpujhd fzf; fPl;L cj; jpNahfj; jh; epjp mikr; rUf; F

nghWg;ghf ,Ug; ghh;.

jdJ mikr; rpd; fPo; cs; s jpizf; fsq; fspd; epjpf;nfhLf; fy; thq; fy; fis

Nkw;ghh;it nra; jy; .

epjpg;gpukhzk; > jpiwNrhp Rw; WepUgq;fSf; F mika nraw; gLtij cWjpg; gLj; jy; .

jdJ mikr; rpd; fzf; fPl; L cj; jpNahfj;juhf nraw; gly; .

COAP, COPE Kd; dpiyapy; Njhd; wp tpsf;fk; mspj; jy; .

jhgdj; jpd; nraw; ghl; bid tpidj; jpwDld; epiwNtw; w jhgpf; fg; gl; l mff; fl; Lg;ghl; L

Kiwapd; tpidj; jpwid cWjpnra; jy; .

eilKiwapy; gad; gLj; jg; gLk; fzf; fPl;L Kiwfs; epjpf; $w;Wf;fis jahhpg; gjw; F

Njitahd jfty; fis nfhLf; f KbAkh vd; gij cWjpnra; jy; .

jhgdj; jpd; nrhj; Jf; fs; chpa Kiwapy; gad; gLj; jg; gLtij cWjpg; gLj;jy; .

mur epjp> xOq; F tpjpfs; gpd; gw;wg;gLtij cWjpg; gLj; jy; .


9/34

9


fsT> tP z; tpuak; vd; gtw; Wf;fhd jLg; G Kiwia cWjpg; gLj; jy; .

fzffP l;L cj; jpNahfj;jhpd flikfs

jpizf; fs jpl; lq; fis jahhpj; J epiwNtw; wy;.

jpizf; fs epjpf; fl; Lg;ghL kw;Wk; Nkw;ghh;it.

tUkjpfis Nrfhpj; jy; kw; Wk; fzf; F itj; jy;

epjp xOq; Ftpjp kw; Wk; mwpTWj; jy; fisf; filg; gpbj; jy; .

fzf; fPl;L KiwapYs; s cs; sf fl; Lg;ghL kw; Wk; fzf; fha; Tfis cWjpnra; jy; .

mur nrhj; Jf; fspd; gad; ghL kw; Wk; ghJfhg; ig cWjpnra; jy; .

CAO kw; Wk; jpiwNrhp NfhUk; Mtzq; fis mDg; Gjy; .

Tiuahd Nrkpg; Gk; jfty; fis mDg; GjYk;

nfhLf; fy; thq; fy; fspd; tpidj; jpwid cWjpnra; jy;

xJf; fPl;Lf; fzf; ifj; jahhpj; jy; .

murpiw fzf; fPl;L cj; jpNahfjjh;

murpiw kjpg; gPL

murpiw Nrfhpj; jy;

murpiw epYitia fhl;Lk; jpul; Lf; fis jahhpj; jy; fzf; fha; thsh; mjpgjpf; F

mDg; Gjy;

NtW jpizf; fsq; fspypUe; J Nrfhpf; fg; gLk; murpiwia chpa Kiwapy; fzf; F

itj; jy; .

murpiw Nrfhpf; Fk; NtW jpizf; fs fzf; fPl;L cj; jpNahfj; jh; fSld; Nrfhpg; G

njhlh; ghf MNyhrpj;jy; .

murpiw Nrfhpg;gjid jpiwNrhpf; F mwpf; ifaply; .

murpiw Nrfhpg;gpid jpiwNrhp fzf;Fld; ,zf;fk; nra; jy; .

cssfffzf; fhaT

nghpa jpizf; fsq; fs; > mgptpUj; jp Ntiyfspy; nghWg;Gf;fisAk; rpwg;ghf epiwNtw; wTk; fzf; fspflikapid epiwNtw;wpaij cWjpg; gLj; jTk; cUthf; fg; gLk; mikg; G cs; sf fzf; fha; T

gphpT MFk; .

cssff; fzf; fhatpd Nehf; fqfs

jpizf; fsj; jpd; epjp eltbf; iffspy; cs; sf fl; Lg;ghl; L Kiwia Muha; jy;

epjp eltbf;iffspy; Rje; jpukhd kjpg; gPl;bd; %yk; njhlh; r;rpahd ghprP yidia

elj; Jtjd; %yk; jtWfs; kw; Wk; Nkhrbfs; Vw;gLtij jLg; gjw; F cjTfpd; wJ.


10/34

10


mgptpUj; jp Ntiyfs; > nraw; jpl; lq; fspy; milag; ngw;w Kd; Ndw;wq;fis Muha; e;J

mwpjYf; Fk; fzf; fPl;L cj; jpNahfj; jUf;F Kd; Ndw;w fz; fhzpg; G FOtpw; F

cjTjy; .

Kd; Ndw;w FOtpw; Fk; jpizf; fs jiythpw; Fk; ,izg; ghsuhf nraw; gly; .

cssff fzf; fhaT KfhikfF vtthW cjTfpdwJ

fsTfs; Nkhrbfis jLg; gjw; F cjTfpd; wJ.

gjtp epiy cj; jpNahfj; jh; fs; jq; fspw; F toq; fg; gl; l nghWg; Gf;fs; my; yJ

flikfs; epiwNtw; Wk;NghJ mth; fspd; nrayhw; Wifia kjpg; gpl top nra; fpd; wJ.

fzf; fPl;L Kiwik gjpNtLfspd; ek; gfj; jd; ikia cWjpg; gLj; jpAk;

filg;gpbf; fg; gl; LtUk; fzf; fPl; L Kiwfs; rhpahd epjpf; $w;Wf;fis jahhpf; f

Njitahd jfty; fis nfhLf; ff; $baJ vd; gij cWjp nra;fpd;wJ.

epjpg;gpukhzq; fSk; > eph;thf xOq; F tpjpfs; jpiwNrhpapdhy; fhyj; jpw;F fhyk; toq; fg; gLk; mwpTWj; jy;fs; filg; gpbg;gij cWjpg; gLj; jy; .

tPzopT> nrayhw;whik> msT fle; j nryTfisj; jLg; gjw; F cjTfpd; wJ.

jpizf; fsj; jpd; nrhj; Jf;fis el; lj; jpypUe;J ghJfhf; fg;gLjiy cWjp nra;jy; .

epjp flikfisf; ifaspj; jy;

(Delegation of function for Financial Control FR 135)

ep.gp. 135 epjpf; fl; Lg;ghl; bw;fhf flikiaf; ifaspj; jy; njhlh; ghf

njspTgLj;jg;gLfpwJ.

nghJ epjp kP jhd ghuhSkd; wj; jpd; fl; Lg;ghl; bd; eltbf; if njhlq;f Kd; ( Control

before event ) cs; sf fl; Lg;ghLfspy; epjpf; flikia ifaspj;jy; Kf; fpakhfpd; wJ.

tUlhe;; j kjpg; gPL ghuhSkd; wpy; mq; fPfhpf;fg; gl; l gpd; dh; epjp Mz; L njhlf;fj; jpy;

fzf; fPl;L cj;jpNahfj; jh; ( AO) nghJthd Kiwapy; my; yJ jdpg; gl; l nfhLf; fy;

thq; fy; fSf;F vd jdf;F xJf; fg;gl; l flikfis NtW cj; jpNahfj; jh; fSf; F

ifaspf; f KbAk;.

fzffP l;L cj; jpNahfj;jh; flikia ifaspf; FkNghJ ftdpff Ntzbait

mjpfhu ifaspg;G vOj; jpy; mikjy; Ntz; Lk;.

,uz; Lf; F Nkw; gl; l cj; jpNahfj; jh; fSf; F ifaspg;G nra; ag; gly; Ntz; Lk;.

Mfr; nrt; it> mff; fl; Lg;ghl; bw;F Vw; wthW ifaspg; G nra; ag; gly; Ntz; Lk;.

nfhLf; fy; thq; fy; fspd; jd; ik> G+f; Nfhs mikg; G> cgepWtdq; fspd; gUkd;

mjpfhu ifaspg;ig ngWgthpd; jfik> mDgtk; fUj; jpy; nfhs; sg; gl Ntz; Lk; ; .

mjpfhuk; ifaspj; jy; njhlh; ghd gl; bayhdJ nrytpdq; fSf; Fk; tUkhdq; fSf; Fk;

ntt; Ntwhf jahhpf; fg; gly; Ntz; Lk;.


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mjpfhuf; ifaspg; gpd; gpujpfs; chpa ifaspg; ig Vw; Fk; mjpfhhpfSf; F

mDg; GtJld;> gpujp fzf; fha; thsh; jiyik mjpgjpf; F mDg; gg;gly; Ntz;Lk; .

Mjpfhuf; ifaspg; ghdJ fhyj;jpw; F fhyk; kPs;ghh;it nra; ag; gLtJld;

Njitahdtplj; J jpiwNrhp> gpujhd fzf; fPl; L mYtyh; fspd; MNyhridfs; kw; Wk;

mwpTWj;jy; fis ngw;Wf; nfhs;s Ntz; Lk;. Mjpfhuf; ifaspg; G nra; ag; gl; lhYk; Fwpj; j flikfs; njhlh; ghd ( Ultimate

Responsibility ) fzf; fPl;L cj; jpNahfj; jiuNa rhUk; vd; gij fUj; jpy; nfhs; s

Ntz; Lk;. FR 128(1)

rytpdk; jhlh; gpy; gzpfspd ifaspgG

mjpfhukspj; jy;

mq; fPfhukspj; jy;

mj; jhl; rpg;gLj; jy;

nfhLg; gdT

mjpfhuk; toqFk; cj; jpNahfj; jh; kwWk; mthpd flikfs ( FR 136)

Ntiyfs; > toq; fy; > Nritfs; > vd; gdtw; iw Nkw; nfhs;tjw; fhd mjpfhuj; ijtoq; Ftjw; F mq; fPfhpf;fg; gl; l eilKiwfspd; gb epjp gpukhzq; fSf; F mika

flikfis Nkw; nfhs; sntd fzf; fPl;L mYtyuhy; epakpf; fg; gLk; mYtyNumjpfhuk; toq; Fk; mYtyh; (Authorizing Officer ) vd miof; fg; gLfpd; wdh;.

Ntiy> toq; fy; > my; yJ Nrit nghUj; jkhd mjpfhuj; jpdhy; epjpngwg;gl; bUg;gijAk; > epfo;r; rpj;jpl;lj; jpd; fUj; jpl; lj; jpd; vy; iyf; Fl; gl; lijAk; rk; ge;jg; gl;l fzf; Ffspy; jFe; j Kiwapy; Fwpf;fg; gl; bUg;gjidAk; cWjpg; gLj; jy; .

mth; jkJ mjpfhu vy; iyia kP whkYk; > epjpg;gpukhzq; fs; cl; gltpjpf; fg; gl; Ls;s rfy eilKiwfSk; gpd; gw;wg;gl; bUg;gijAk; cWjpg; gLj; jy;

epjpahz; bw;F Fwpj; njhJf; fg; gl;l epjpaq; fs; tpQ; rg; glhky; ,Ug;gjidcWjpg; gLj; jy;

jkJ xJf; fPL xt; nthd; wpw;Fk; vjpuhf vOk; nryTfSf; F chpa njhiffSk; gjpT nra; ag; gl; l njhiffSk; > Ntiy eilngw; Wf; nfhz; bUf; Fk; NghJfpilf; ff; $ba jfty; rk;ge; jkha; njhlh; r;rpahf kP sha; Tf; Fl; gLj; JtjidcWjpg; gLj; jy;

nghUj;jkhd jfty; fis rhd;Wg; gLj;Jk; cj;jpNahfj; jUf; F fhyj; jpw;Ffhyk; toq; fy; .

cWjpg; gLj; Jk; cj; jpNahfj; jhpd; xJf; fPl; L NgNul; Lld; jdJ gjpTfisxg;gpl;L jkJ gjpTfis fhyj; jpw;F fhyk; ,zq; fr; nra; jy; .

epjp ngwf; $baik my; yJ rpf; fdk; my; yJ epjp rk; ge;jkhd Neh; ikMfpait njhlh; ghf Iak; vOkhapd; fzf; fPl;L cj; jpNahfj; jhpd; MNyhridiag; ngw;Wf; nfhs; sy; .


12/34

12


mqfP fhukspj;jy; cj; jpNahfj;jh; / mDkjpaspf; Fk; cj;jpNahfj; jh; ( FR 137)

Nritfs;> Ntiyfs; > Mfpad G+h; j;jp nra; ag; gl; lTld; mtw; wpid mq; fPfhpg;gjw; Fk; Nfhhpf;iffis mDkjpg; gjw; Fk; > mjpfhuk; ngw; Ws; s Xh; cj;jpNahfj; jNu ,tuhth;.,th; fzf; fPl;L cj; jpNahfj; jUf; F fPo; tUk; topfspy; nghWg; ghth;.

chpa mjpfhukspf; Fk; cjpNahfj; juhy; cld; gbf; ifapdhy; Ntiy Nrit>toq; fy; vd; gd Kd; mDkjpaspf; fg; gl; bUg;gjid cWjpg; gLj; jy;

Fwpj;j tPjq; fs; > nkhj; jj; njhiffSk; nfhLg; gdtpw; fhf mq; fPfhpf;fg;gLk; NghJ mit cld; gbf; if xOq; Ffspd; gpufhuk; epahakhdit vd; gijcWjpg; gLj; jy;

Ntiy xg; ge;jk; rk;ge; jkhf nghUj; jkhd epjp xOq; F tpjpfs; > ngWifeilKiw filg; gpbf;fg; gl;Ls; sjid cWjpg; gLj; jy;

toq; fy; fspd; tplaj;jpy; nghUl; fs; nghUj; jkhd epjp xOq; F Kiwapy; nghWg;Ngw;fg; gl; likAk; Fwpj;j epjp xOq; F tpjpfSf; fika mitfzf; Ffspy; fhl; lg; gl; Ls; sjidAk; cWjpg; gLj; jy;

gl; bay;fspd; nfhLg; gdT tplaj; jpy; mit khjhe; j mstP LfisAk; > gpw,iaGs; s tpguq; fisAk; fhz; gpg;gjw;fhf Ngzg; gLk; gjpNtl; Lld; rhpghh;f;fg; gLtJld; ,uz; L khjq; fSf;fpilapy; mrhjhuz tpyfy; fs; Vw;gLkhapd; Muhag; gly; Ntz; Lk;.

rhdWggLj; Jk; cj; jpNahfj; jUk; mthpd flikfSk; (FR 138)

cWjpr; rPl; Lf; fis cWjp nra; a mjpfhukspf; fg; gl;Ls; s cj;jpNahfj; jh;cWjpg; gLj; Jk; cj; jpNahfj; jh; vd miof; fg; gLthh; . ,th; jdJ flikfs;

njhlh; gpy; gpd; tUtd; rhpahfr; nra; ag; gLfpd; wdth vdg; ghh; itapl;Lrhd; Wg;gLj;Jjy; njhlh; gpy; fzf; fPl; L cj; jpNahfj; jUf; Fk; nghWg; ghthh;

gz cWjpg; gj; jpuk; xt; nthd;wpd; ngahpYk; toq; fg; gl Ntz; ba njhif>jiyg; G> epfo; r;rpj;jpl; lk; > fUj; jpl; lk; > nryTf; FwpaPL Mfpatw; wpy; kPJ rhpahfjhf; fy; nra; ag; gl; bUg;gJLd; epjp mikr; rhpdhy;> xg; gkpl;l Mizr; rPl;Lxd; wpdhy; mq; fPfhpf;fg; gl; Ls;sjh? vd; gij cWjpg; gLj; jy;

cWjpr; rPl;Lf; nfhLg; gdT> xJf;fP Lfs; NgNul; by; gjpTnra; ag; gl; bUg;gjidAk;> elg; G epjpahz; bw;fhd xJf; fPLfis kP whkYk; ghh;j;jy; Ntz; Lk;.

cWjpr; rPl; by; fhl; lg; gl; Ls; s nfhLg; gdtpw; Fhpath; fspd; ngah; fSk; mjpYs; s

njhifAk; rhpahdjhftpUj; jy; Ntz; Lk; ep.gp.136 gp.g. 137 Vw;ghLfs; rhpahf filg;gpbf; fg; gl; Ls; sd. vd; gjidg; gw; wp

jd; idj; jhNd jpUg; jpg;gLj; jpf; nfhs; sy;

rfy ,iaGs; s Mtzq; fs; > Nfhg;Gf;fs; > Kjypatw;wpd; nfhLg; gdTfs; rhd; Wg;gLj; jg; gl;Ls; snjd; gij Fwpg; gpLjy; Ntz; Lk;. ,J xNunfhLg; gdtpw; Fg; gpd; dh; NtNwhh; cWjp; r;rPl; L rkh; g;gpf;fg; gLtjidj; jilnra; Ak;.

Kw;gzq; fs; > cjtp njhiffs; > Nkyjpf fl; lzq; fs; > jz;lg; gzq; fs; >Mfpait gw; wp mtUf; F mwptpf; fg; gl; l midj;J mwtP LfisAk; mwptpleltbf; if vLj; jy; Ntz;Lk; .


13/34

13


rfy mk; rq; fspYk; gz cWjpg; gj; jpuk; nrk; ikahdjhfTk; > G+h;jpahdJkhfTk; ,Uj; jy; Ntz; Lk;.

fhLggdT cj; jpNahfj; jh; (FR 139)

cWjp nra; ag; gl; l cWjpr; rPl;Lf;fspy; cs; s nfhLg; gdTfis nra;tjw; Fmjpfhukspf; fg; gl; l cj; jpNahfj; jh; nfhLg; gdT cj; jpNahfj; jh; vd miof; fg; gLthh; .

nfhLg; gdtpw; fhf Vw; Wf;nfhs; sg; gl;l xt; nthU cWjpr; rPl;Lf;fSk;

mjpfhukspf; fg; gl;l cj;jpNahfj; jhpdhy; cWjpg; gLj; jg; gl; Ls; sjh vd; gijmtjhdpj; jy; Ntz; Lk;.

rhd; WgLj; Jk; cj; jpNahfj; jhpdhy; rhd; WWjpg;gLj; jpa gpd; dh; VNjDk; ; khw;wq;fs; nfhLg; gdT cWjpr; rPl; by; ,y; iynad; gjid cWjpg; gLj; jy;

nfhLg; gdT xd; W nra; a Kd; jkJ tpNrl mwptpw;Fl; gl; l ve; j tplaq; fSk;fzf; fpw;F vLf; fg; gl; bUj; jiy epr; rag; gLj; jy; Ntz; Lk;.

ngWehpd; milahsk; ep&gpf; fg; gl;l gpd; G nfhLg; gdT nra; jy; NtzLk;

nra; ag; gLk; nfhLg; gdT xt; nthd; wpw;Fk; gw; Wr;rPl;L xd; W ngwg; gl; bUj; jy; Ntz; Lk;

fhNrhiy> fhRf; fl; lis Kjypatw; wpd; %yk; nra; ag; gLk; nfhLg; gdTtplaj; jpy; fhNrhiyapy; my; yJ fhRf; fl; lisapy; fhzg; gLk; ngah; gzcWjpg; gLj; jpuj; jpy; fhzg; gLtJld; mit xj; jpUj;jy; Ntz; Lk;.

cWjpr; rPl;by; fhzg; gLk; Njwpa njhif nfhLf; fg; gl; Ls; sJ vd;gijidAk; mjid mj; jhl; rpg;gLj; Jk; Kfkhf nfhLf; fg;gl; Ls; sJ. vd; d Kj; jpiuapl; LfhNrhiyapd; xg; gjhhpfs; Kjnyhg; gkpLjy; (Paid Stamp)

,tuJ nghWg; gpy; xg; gilf; fg; gl;l ,f; flik njhlh; gpy; ,og; gPLfSf; nfjpuhfKw;ghJfhg; G eltbf; iffs; vLf;fg; gLtjidAk; fzf; fpYs; s kP jp xt; nthUehSk; kPjpAld; xj; jpUg;gjidAk; ftdpj; jy; Ntz; Lk;

fhNrhiy %yk; nfhLg; gdT nra; Ak; NghJ rfy nfhLg;gdTfisAk; nra; af;$bajhd kP jp tq; fpapy; cz; L vd; gjidAk; fhNrhiyapd; ,yf; fk; >nfhLf; fg; gl; lJ> vd; w Kj; jpiuapy; ,lg; gl;bUg; gJld; > fhyj; Jf; F fhyk; tq; fp kPjp fhNrl; L kP jpAld; fzf; F ,zf; fk; nra; ag;gLfpd; wnjd; gijAk; cWjpg; gLj; jy; ,thpd; nghWg; ghFk; .

mur ,iwf; ifaspgG kjpg;gply; ( Assessment)

Nrfupj; jy; ( Collection)

Vw;wy; ( Acceptance)

kjpggply; ( Assessment)

murhq; fj; jpw;F NruNtz; ba njhifia epjpg; gpukhzq; fs; > epajpr; rl; lq; fs; > Rw;WepUgq;fSf; F mika eph; zapj; jYk; > mwtplg; glNtz; batw; iw jP u;khdpj;jYk;


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14


Nru;f;fg;gltpUf; Fk; njhifia Kbe; jtiu nrk; ikahf kjpg; gPL nra; jy;

Fwpj;j njhifapd; tpguq; fSk; ahuplk; ,Ue;J mwtplg; gl Ntz; Lk; vd; gJNrfupg;G cj; jpNahfj; jUf; F mwptpj; jy;

mjpfhuk; mspf; fg;gl; Ls; s rl; lk; > xOq; F tpjpfSf; F mika kjpg; gPLfisNkw;nfhs; sy;

nghUshjhu khw; wq;fs; > murpd; nfhs; ifSf; F Vw; g mwptpj; jy; > fl; lzq; fiskhw;wpaikj; jy;

fhyj; jpw;F fhyk; mwtP l; Lj; njhifia kP sikg; G nra; jy;

NrfupgG ( Collection)

kjpg; gPl;L cj; jpNahfj; juhy; kjpg; gplg;gl; l njhifia KOikahf Fwpj; j eguplk; ,Ue;J mwtply;

cj; juTr; rPl; Lf; fs; > mDkjpg; gj; jpuq;fs; Nghd; wtw; iw gzk; nrYj; jg; gl; lgpd;dNu toq; f Ntz; Lk;

ngWfpd; w gzj; jpw;F clDf; Fld; gzg; gw;Wr;rPl; Lfs; Vw;Fk; cj; jpNahfj; jh; fshy; toq; fg; gLtij cWjpg; gLj; jy;

gjpNtLfis Ngzy; > ngw;wnjhif epYit mwtPLfs;

Nrfhpg;Gfspd; Kd; Ndw;w mwpf; ifia jahhpj; J mur ,iw fzf; fPl;Lcj; jpNahfj; jh; fSf; F toq; fy; .

mwtplg; gLk; gzk; Vw; Fk; cj; jpNahfj; jh; fSf; F mDg; gg;gLtJld; mjid mth; Vw;Wf;nfhs; fpwhh; ; vd;gijAk; cWjpg; gLj; jy;

epYit mwtpl tpNrl eltbf; if vLj; jy;

mwtpl Kbahj epYitia tpl; LtpLtjw; fhd eltbf;iffs; .

Vwwy; ( Acceptance)

Nrfhpf; Fk; cj; jpNahfj; jh; fspdhy; Fwpf; fg; gl; l njhifia ngw; Wf;nfhs; sy; .

Nrfhpg;G mYyhpdhy; Fwpf; fg; gl; l njhifia ngwy;

ngwg;gLk; gzk; ahtw; iwAk; fl; LNfhg;gpy; itj; jJk; > gjpTnra; ag; gl; Lfzf; F itj; J tq;fpapy; itg; gplYk;

fhNrhiy> fhRf; fl;lisfs; NjwpAs;sij cWjpg; gLj; jy;

kWf; fg; gl; l fhNrhiy njhlh; ghf chpa eltbf; if vLj; jy;

gw;Wr;rPl; L toq; fy;

gfpuqf fzf; F FO / ghuhSkdw fzf; F FO


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mur jpizf;fsk; rk; ge;jkhf fzf; fha; mjpgjpapdhy; rkHg;gpf; fg; gLk; mwpf;if rk; ge;jkhf MuhAk; FO ghuhSkd; w gfpuq; f fzf; F FO vdg; gLk; .

ghuhSkd; w epiyapaw; fl; lis ,y: 125 apw; F mikthf gfpuq; f fzf; FFO mikf;fg; gLfpwJ. Muk; gj; jpy; VO cWg;gpdHfSf; F Nkw; glhky; njhpTf; FOtpdhy; njhpTnra; ag; gl; lhHfs; . jw; NghJ (1993) 12 cWg; gpdHfs; njhpTf;

FOtpdhy; njhpTnra; ag; gLfpwhHfs; .

gfpuqf Kawrpf; FO

mur $l; Lj;jhgdk; > mur epajp rig> murpw; F nrhe; jkhd tpahghu Kaw; rpfs; rk; ge;jkhf fzf; fha; T mjpgjpapdhy; rkHg; gpf;fg; gLk; mwpf; if rk;ge; jkhfMuhAk; FO ghuhSkd; w gfpuqf Kawrpf; FO vdg; gLk; .

Stationary Board Eg. Tourist Board

Commercial Cooperation Petroleum Cooperation, Port Authority

Fully owned Govt. Companies Air Lanka

Subsidiary Govt. Companies Colombo Dockyard Lanka wall

Associate Govt. Companies Ceylon glass company

Company with monetary share holding Galadari Hotel

fzf;fhathsh; ehafk;

fzf; fha; thsh; ehafk; [dhjpgjpahy; epakpf; fg; gLfpd; whh;.

,th; jdJ gjtpf; fhyj; jpy; RfNjfpahfTk; > ed; elj; ijAs; stuhfTk; > ,Uf; fNtz; Lk;.

,tuJ rk; gsk; ghuhSkd; wj;jpdhy; jP h;khdpf; fg; gl;L jpul; L epjpapy; ,Ue; Jtoq; fg; gLk;.

,tuJ Nritf; fhyj; ij Fiwf; fKbahJ.

Rje;jpukhdth; ve; j mikr; rhpd; eph;thf fl; Lg;ghl;bw;Fk; tukhl; lhh;.

,thpd; flik 1978Mk; Mz; L murpay; ahg; gpd; 154k; gphptpy; $wg; gl; Ls; sJ.

,th; epjpaikr; rhpd; xUikghl; Lld; ; jdpahh; fzf; fha; thsh;fis epakpf; fTk;>mth; fsplkpUe; J MNyhridfis ngw; Wf;nfhs; sTk; KbAk; .

fzf;fhatjpgjpapd flikfs

mur jpizf; fsq; fs; > mikr; ruit> mYtyfk; ghuhSkd; w Mizahshpd; eph;thf mYtyfk>; $l; Lj;jhgdq; fs; mjpfhu rigfs; Mfpatw; wpd; fzf; Ffis fzf; fha;T nra;jy;.

ep.gp. 135f;F mikthf flikfis ifaspf; fg; gl; ljh vd ghP rPyid nra; JjpUg;jpg;gLj; jpf; nfhs; sy; mDkjp> mq; fPfhuk; > rhd;WWjp;> nfhLg; gdT

nghUj;jkhd Gj; jfq;fspy; gjpT Nkw; nfhs; sg; gl; Ls;sjh? vdTk; mg; gjpTfs; rhpahf Nkw; nfhs; sg; gl;Ls; sjh? vdTk; ghPrPyid nra; jy; .


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epjp nfhLf; fy; thq; fy; tUtha; > nryT> epakdk; Nghd; witfspy; epjpg;gpukhdq; fs; > Rw;WepUgq;fs; mwpTWj;jy; fSf; fikthf eilngw; Ws; sjh?vd ghP rPyid nra; jy;

fzf; fha; T nra; Ak; rfy fzf; Fg; gjpTfSk; Nkw;nfhs; sg; gLk; jpizf;fsGj;jf gjpTfs; kPjpfs; jpiwNrhpg; Gj;jfj; Jld; ,zq; Ffpd; wjh? vd ghP rPypj; jy;

jpizf; fsq; fshy; rkh; g;gpf;fg; gLk; epjpf;$w; Wfs; Vw;Wf;nfhs; sg; gl; lepjpf;Nfhl; ghLfSf; F mikthf jahhpf; fg; gl; ljh vdTk; Rw; WepUgj; jpd; $wg;gl; lfhyj;jpw; Fs; rkh; g;gpf;fg; gl; Ls; sjh? vd mtjhdpj; jy;

el; lqfs (Losses)

mur mYtyh; xUth; jdJ jhkjj; jhy; (Delay) jtwpdhy; (Neglect )Nkhrbahy; (Fraud) epjpg; gpukhzq; fSf;F ,zq; fhik. (Non- Compliance withfinancial Regutation ) my; yJ jpizf; fs tpjpfs; / epiyapay; fl; lisf; F

mika nraw; glhikahy; murpw;F Vw;gLk; ,og; ig jhNk mYtyh; NeubahfNth my; yJ kiwKfkhfNth murpw; F chpa tUkjpfismwtpLtjpNyNa $ba ftdk; vLf; f Ntz;Lk; . mt; thW ,y; yhtpbd; Fwpj; jtplak; njhlh;gpy; murpw; F Vw;gLk; ,og; ig njhlh; ghd mYtyNu nghWg; Ngw;fNtz; Lk;.

fzf; fhsh; > fsQ; rpa fhg; ghsh; > fsQ; rpa vOJtpidQh; Nghd;Nwhh; jk; trk; cs; s gzg; ngWkjp cs; s (Monitory Value) midj; J nrhj; Jf; fisAk; chpathW fzf; fPl; L njhlh; ghd gjpNtLfspy; gjpe; J ghJfhf; f Ntz; Lk;.

mur mYtyfqfspd tqfpf; fzf;F eltbf; iffs

1 tqfpf; fzf; fpid Muk; gpj;jy; (ep.gp.381)

i) tpz; zg; gk; - jpizf; fsj; jiytH mikr; rpd; nrayhsH jpiwNrhp

fzf; fPl; L mYtyH gpujhd fzf;fP l; L mYtyH gpujpr; nrayhsH

ii) tq; fpapd; ngaH> fzf;fpd; ngaH> ifnahg; gkpl mjpfhukspf; fg; gl; ltHfsJ

khjphpf; ifnahg; g ml; il

iii) mjpfhukspf; fg; gl; l mYtyH khw; wk; /NrHf; if/tpLif vd; gd Kiwg; gbtq; fpf; F

mwptpj; jy;

1. fhNrhiyg Gj; jfk; gWjy;> ghJfhgghf (ep.gp- 384>390)

i) nghWg;gspf; fg;gl; l mYtyhpd; nghWg; gpy;> ghJfhg; gh guhkhpj; jy; Ntz; L;k; fhNrhiy Gj; jfk; ngw; Wf; nfhz; lJk; > jhs; fs; fzf; fplg; gl; L cWjpg; gLj; j Ntz; Lk;


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ii) fhNrhiyj; jhs; fs; - fl; lis> ifkhwj; jfhjJiii) fhNrhiyg; Gj; jfq; fs; ngw; Wf;nfhz; lJk; ,jw; fhd gjpNtl; by;

gjpag; gl; L>(jpfjp> ,yf; fk; ) Kiwg; gb fhNrhiy vOJk; mjpfhukspf; fg; gl;lmYtyUf; F ifaspj; jy; Ntz; Lk;

iv) ,lj; Jf; F ,lk; khw; Wk;nghOJ Nghjpa ghJfhg;G Vw; ghLfs; iff; nfhs; sg; gly; Ntz; Lk;. (nghWg; ghd mYtyH> %ba ngl; b )

v) ehs; Kbtpy; nghWg; ghd mYtyH gad; glhj> vOjptoq; fg; glhjfhNrhiyfis ghJfhg; ghf G+l; b guhkhpj; jy; Ntz; Lk;.

3 fhNrhiy tiujy; > fhNrhiy %yk; fhLggdT (ep.gp - 385 389)

i) &gh khj;jpuk;

ii) RUf; nfOj; J jtpHf; fg; gly; Ntz; Lk; (GMR )iii) mopf; fKbahj ik ghtpj; jy; . vz; zpYk; > vOj; jpYk; rhpahf vOJjy; iv) ngWgtH fzf; fpw;F khj; jpuk; vd Fwpg; gply; v) ,ilntsptplhJ vOjp> Kbtpy; Nfhbly; . rhpahf vOJtJld; Nkhrb

jpUj; ; jk; nra; ahjthW $ba ftdnkLj; jy; Ntz; Lk;.vi) tq; fpapd; ngaUf; F vOJtjhapd; tq; fpf; fzf; F ,yf; fk; vOjg; gl; L

cWjpg; gLj; jg; gl; bUj; jy; Ntz; Lk; vii) nry; Ygbahd fhyk; Fwpf; fg; gl; bUj;jy; - nghJthf 30 ehl; fs;viii) mjpfhukspf; fg; gl; l ,UtH ifnahg;gkpl; bUj; jy; Ntz; Lk;.ix) Nkyjpfg; gw;W epiyapy; fhNrhiy vOJjy; jtpHf; fg; gly; Ntz; Lk;.x) fhNrhiy jghypy; mDg; Gjy;> ifaspj; jy; Nghd;w fUkq; fspy; $ba

ftdKk; > ghJfhg; Gk;> gjpT KiwAk; iff; nfhs; sg; gl Ntz; Lk;.

4 fhNrhiy fhy ebgGk; > gjpw fhNrhiy toqFjYk - ep.gp 391- 394

i) fhy eP bg;G toq; Fk; nghOJ> mjpfhukspf; fg; gl;l mYtyhpd; ifnahg; gk;ngw;W> Fwpj;j jpdj; jpypUe;J NkYk; 30 ehl;fs; fhy eP bg;G toq; Fjy;.

ii) Vw;fdNt ,f; fhNrhiy ,uj; jhf; fg; gl; ljh> ,of; fg; gl; ljh vd; gij fhNrL>fhNrhiyg; Gj; jf mbf; fl; ilg; gjpTfSld; ghprPypj; J cWjpg; gLj;j Ntz;Lk; .

iii) fhNrhiy mbf; fl; ilapYk; > tq; fpf; fzf; F ,zf;ff; $w;wpYk; chpa gjpTfs; Nkw;nfhs; sg; gly; Ntz;Lk.;

iv) tq; fpahy; kjpg;gspf; fg; glhj jpUg; gpa fhNrhiy> ,oe; j fhNrhiy vd;gdnghUl; L Gjpa gjpw; fhNrhiy toq; Fk; nghOJ fhNrL> tq; fpf; $w;W> tq; fpf; fzf; F ,zf; ff; $w;W %yk; Vw;fdNt tq; fpahy; nfhLg; gdT epfotpy; iyvd cWjpg; gLj; Jjy; .

v) tq; fpaplkpUe; J fle; j 1 khjfhyj; Jl; nfhLg;gdT nra; atpy; iy vdTk; >mjd; gpd; Gk; nfhLg; gdT nra; ag; glkhl; lhJ vd cWjpg; ghL ngw; Wf;nfhs; sy;.

vi) Kwp ngw; Wf;nfhs; sy; ( Indemnity Bond ) ,jw; nfd Fwpj; Jiuf; fg; gl; l

gbtj; jpy; cWjpAiu ngw; Wf;nfhs; sy; .


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vii) gjpw;fhNrhiy toq; Fkplj; J> nghUj; jkhd gjpTfs; fhNrL> fle; jkhjtq; fp;f; fzf; F ,zf; f$w;W> fhNrhiy mbf;fl; ilapy; rptg; G ikapdhy; gjpTf; Fs; shf; fg; gly; Ntz;Lk; .

viii) nfhLg; gdT epWj; jg; gl; l fhNrhiyapd; tpguk; tq; fpf; F njhptpf; fg; gl; Lfle; j 30 ehl; fSf; Fs;Nsh gpd; dH rkHg;gpf; fg; gl; lhNyh tq; fpahy; nfhLg; gdTNkw;nfhs; sg; glhJ vd cj; juthjk; ngw; Wf;nfhs; sy; Ntz; Lk;.

ix) ,uj; jhf; fg; gl;l fhNrhiyf; F gjpw; fhNrhiy toq; fg; glhjtplj; J fhNrhiymbf; fl; il> tq; fpf; fzf; F ,zf; ff; $w; Wfs; ghprPypf; fg; gl; L fhNrl; by; nghUj;jkhd gjpTfs; Nkw; nfhs; sg; gly; Ntz; Lk;.

5 tqfpf; fzf; F ,zf; f$wWk> fhyk; flej fhNrhiyfSk; (ep.gp395 396)

i) nfhLf; fy; thq; fy; fs; tq;fpf; fzf; fpd; Clhf epfo; fpd; wd. tR+y; fs; >nfhLg; gdTfs; midj; Jk; tq; fpf; fzf;fpd; Clhf epfo; tjhy; fhNrl; Lg;gjpTfSk; tq; fpf; $w; W gjpTfSk; > jpfjp> njhif hP jpahf xg; guTnra; ag; gl; L ,zf; fk; fhzg; glNtz; Lk;.

ii) cnuhf; ffl; Lg;ghl; L fUtpAk; mff; fl; Lg;ghl; bd; Kf; fpa $whfTk; mike; Js; sJ.

iii) fhNrL> tq; fpf; $w;W> fle; jkhj tq; fpf; fzf; F ,zf; f$w; W> tq; fp rhd;wpjo; >tq; fp %ykhd Neub tR+y; tpguq;fs; Njitg; gLk; .

iv) khw;wg;glhj fhNrhiyfs; Fwpj; j fhy tiuaiw KbTld; outstandingfhNrhiyfshfpd; wd. ,f; fhNrhiy njhlHgpy; chpa gadhspf; F mwptpj; JfhNrhiyia GJg; gp; j; Jf; nfhLf; f> rkHg; gpf;Fk; gb Nfhuy; Ntz; Lk;.

v) ,f; fbjj; jpw;Fhpa jhf; fk; epfohtpbd; gjpTj; jghy; %yk; 2 thu fhyj; Js; gjpyspf; FkhW mwptpj; jy; Ntz; Lk;.

vi) MWkhjfhyj; Jf; F Nkw; gl; lJk; ,Jtiuapy; tq; fpapy; rkHg; gpf;fg; glhjfhNrhiyfs; njhlHgpy; chpa gjpYk; fpilf; fhjtplj; J> tq; fpapy; rkHg;gpf;fg; gLkplj; J nfhLg; gdT epfohnjd; gij chpa tq;fpahy; cj; juthjg; gLj; jpf; nfhz; L ,uj; jhf; fg; gl; l fhNrhiyf; fhd gbKiwfisf;ifahz; L chpa ,lhg; Gfspy; nghUj; jkhd gjpTfs; Nkw;nfhs; sg; glNtz; Lk;.

vii) tq; fpahy; kjpg; gspf; fg; glhJ jpUg; gg;gl; l fhNrhiyfs; njhlHgpy; ,f; fhNrhiyfs; ghJfhg; ghf ,Uk; Gngl; bapy; guhkhpf; fg;gl Ntz; Lk; (ep.gp - 189).

viii) Fwpj;j fhNrhiyia xg; gilj; jtUf; Fhpa nfhLg; gdT / tpepNahfk; / NritiaepWj;jpitf; FkhW fhNrhiyiangw; w/ nfhLf; fy; thq; fYld; njhlHGgl; lmYtyUf; F mwptpj;jy; Ntz; Lk;.

ix) fhNrhiyia vOjp xg; gilj; jthplk; tpsf; fk; Nfhuy; Ntz; Lk;.

x) cnuhf; fkhf Gjpa nfhLg; gdit Nkw; nfhs; s Nfhu Ntz; Lk;. kjpg;gspf; fglhjfhNrhiy njhlHgpy; ep.gp 486 f;fika fzf; fPl;L eltbf; iffs; -Nkw;nfhs; sg; gly; Ntz; Lk;.

jpiwNrhpAk; fzf; fha; Tk; , tFg; G jpizf; fs fl; Lepjp rhpghh;f;Fk; gbtk; T& A- 137


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gbtk; jpiwNrhp 103 nfhLg;gdT gjpNtL xt; nthUtUf; Fk; rpwhg; guhy; gjpTnra;Ak; VL

jpiwNrhpAk; fzf; fha; Tk; xt;nthU ehSf; FKhpa nfhLg; gdT>ngWtdT nkhj; j kP jp

T& A -80 gjpjy;

jpiwNrhpAk; fzf; fha; Tk; gzpg; ghshpd; MSf; Fhpa Ntjdq; fs; gjpT nra;Ak; VL

T& A -17

gbtk; GAM 83 fhNrhiy>fhRf; fl; lis ngWk; NghJ gjpT nra; Ak; VL

jpiwNrhp 170 fzf; fPl;L cj; jpNahfj; jh; xt; nthUtUf; Fk; mtuJfl; Lg;ghl; Lf; Fs; cs; s epfo; r;rpj; jpl; lk; xt; nthUthpdJk; rk; ge;jkhf xt; nthU khjKk; 10 mk; jpfjpf;F Kd;dh; Kd; dakhjj; jpy; nkw; nfhz; l nryTfspd; nghWg; Gf;fspd; khjmwpf;ifnahd;W gpujhd fzf;fP l; L cj; jpNahfj; jUf; F

mDg; gNtz; Lk;.

gbtk; nghJ 44 murhq; f nrhj; Jf; fs; fsQrpaq; fs; gjpT nra; Ak; VL

gbtk; nghJ 44 Gj; jfq; fs; > fz; rhl; rp gjpTfSf; F mNj Gj; jfj; jpy; jdpg; gjpNtL xd; W Ngzy; .

gbtk; nghJ 24 fsQ; rpag; gl; baypy; tpiy Fwpgpl; Ls; s nghUl;fSf; FNjitg; gl; bay; Ngzy; .

gbtk; nghJ 23 fsQ; rpag; gl; baypy; tpiy Fwpg; gplhj nghUl; fSf; FNjitg; gl; bay; Ngzy; .

gbtk; nghJ 115 murhq; fj; jpd; rhh;gpy; ,Ug;Gg; nghUl; fs; nfhs; tdTnra; jw;nghUl; L mq;fPfhpj; j KftUf; F nra; Ak; xUtpz; zg; gk;.

gbtk; nghJ 219 ngWjw; fl; lisapd; gbtk; .

gbtk; nghJ 141 toq; fP L nra; Ak; NghJ toq; Fk; fl; lis.

T & A-66 ,Ug; G nghUl; fis xg; gha;T nra; jy; .

gbtk; nghJ 47 ghtpf; f Kbahj gad; gLj;j KbahjnghUl; fs; rk; ge;jkhf

epjp xOq; F tpjp mYtyf njhiyNgrpf; Fk; yq; fh ngy; njhiyNgrpf; Fk; gjpT

gpd;dpizg; G 29 nra; ag;gLk; miog;Gf; fs; .

gbtk; nghJ 58 fhNrL.

gbtk; nghJ 138 thf;Fg; gzg; NgNuL.

GAM 83 ngwg; gLk; fhNrhiyfs; fhRf; fl; lisfs; gjpNtLfs; .

GAN mbapjonrh; gjpNtL.


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jpNtLfs; $w; Wf;fs; fzf; Ffs;

1. jpizf; fsq; fspy; Ngzg; gLk; Gj; jfq; fs; ahit?

1.1. fhNrL-gbtk; nghJ -581.2. rpy;yiwf; fhNrL1.3. thf; Fg;gzg; NgNuL 138

1.4. ngwg;gl; l fhNrhiyfs; >fhRf;fl;lisfs; gjpNtL>gbtk; nghJ GAM 831.5. mbapjo; Nrh; Gj; jffq; fspd; gjpNtL-gbtk; nghJ-441.6. fzf; fha; T I atpdh gjpNtL.

1.7. nghUl; gjpNtL gbtk; nghJ 441.8. Gj;jfq; fspd; gjpNtL.1.9. nrythFk; nghUl; fspd; gjpNtL.1.10. MSf; Fhpa Ntjdq; fs; gjpNtL.1.11. tpjitfs; >mehijfs; Xa; T+jpa gjpNtL.1.12. murhq; f Nrit rfhaepjp gjpNtL.1.13. itg; Gg;jpNtL-gbtk; nghJ 691.14. tUkhdg; gjpNtL1.15. fld; mwtP l;L gjpNtL1.16. fld; NgNuL.

2. jpiwNrhpapd; mur fzf; Fj; jpizf; fs gzpg; ghsh; mjpgjpapdhy; Ngzg; gLk; Gj;jfq; fs; ahit?2.1. gpujhd Gj; jfq; fs; fhNrL.

gpujhd NgNuLehl;Fwpg;NgL

2.2. Jizg; Gj; jfq; fs; murpiwg; NgNuL.nrytpdg; NgNuL.cgthf; Fg;gzg; NgNuLKw;gzg; NgNuL.

fl; Lepjpg; NgNuLitg;Gg; gzg; NgNuL.Jiz ehl;Fwpg; NgL.

2.3. Vida Gj; jfq;fs; jpiwNrhp gpizg; gzg; NgNuL.

3. jpiwNrhpAld; khje;jk; jpizf; fsq; fs; vt; vt; fzf; Ffis ,zf;fk; nra; jy; Ntz; Lk;? ep.gp 4273.1. Kw;gzf; fzf;Ffs; 3.2. fl; Lepjp fzf; Ffs; 3.3. itg; Gf;fzf; Ffs;


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3.4. jpiwNrhp Gj; jfq; fSld; njhlh; ghd fz; FfisAila NtW VjhtJ fzf; Ffs; .

4. jpiwNrhp vt; vt; fzf; Ffis Mz; LNjhWk; ntspapLk; >4.1. nrhj; Jf; fisAk; nghWg; Gf;fisAk; fhl; Lk; $w; W

4.2. epjpahf;fpa gLfld; my; yJ fld; fspd; epYitahfTs; s $w; W4.3. Mz; bd; ,Wjpahf ,Ug; gpd; njhifia fhl; LfpwJk; mj; jpfjpapy;

ngWkjpiaAk; re; ij tpiyfisAk; nfhz; Ls; s KjyP Lfs; mwpf;if.

5. fhNrL vt; mbg; gilapy; Ngzg; gl Ntz;Lk; ?5.1. tuTf; Fk;>nfhL;g;gdTf; Fk; fhytuz; Kiwg; gb vOj Ntz; Lk;.5.2. jpdKk; nkhj; jkpl;L $l; lg; gl Ntz; Lk;.5.3. gjpTfs; mLj; jLj; J ,yf; fkplg; gl; l mtw; wpw;F MjhukhfTs; s Jiz

Mtzq; fspYk; mNj ,yf; fq; fs; ,lg; gly; Ntz; Lk;.

5.4. ngwg;gLk; gzj; jpw;F nfhLf; fg;gLk; gw;Wr;rP l;bd; ,yf; fq; fs; gjpag; gly; Ntz; Lk;.

5.5. vy;yhg; gjptpw; Fk;>fhR kPjpAk; rhpahf cs; sjw; F KjnyOj; njhg; gk; ,Ljy; Ntz; Lk;.

6. jpizfs thf; Fg;gz NgNuL Ngzg; glNtz; ba mtrpak; ahJ? gbtk; nghJ 1386.1. jpizf; fsj; jiyth; nryTfis fl; Lg;gLj; Jjy; .6.2. nrytpLtjw; F ngwf; $ba njhif rhpahd njhif ve;Neuj; jpYk; mopjy; .6.3. nrytplg; gl;l njhifia mwpjy; .6.4. nghWg;Gf;fis mwpjy; .

7. fhNrl; bd; tuT nryT gf; f epuy; fis xOq; Fg;gb vOJf?tuTg; gf;fk; nryTg; gf;fk;

7.1. fpilj; j jpfjp nfhLg; gdTj; jpfjp7.2. cWjpr; rP l;L ,yf; fk; cWjpr; rP l;L ,yf; fk; 7.3. ngwg;gl; l tUkhd tpguk; ahUf; F toq; fg;gl; lJ7.4. fhR fhR

7.5. FWf;Fg;gjpT FWf; Fg;gjpT7.6. nkhj; jk; nkhj; jk; 7.7. gjpNtl; bd; tifg; gLj; jy; njhlh; Gfs; gjpNtl; bd; tifg; gLj; jy;

njhlh; Gfs; 7.7.1. Nritapd; thf; Fg;gzk; Nritapd; tpguk; 7.7.2. gf;fk; gf; fk;

8. 2006 Mk; Mz; L mikr; R/jpizf; fsq; fspYk; epjp rk; ge;jkhd tpidjpwikiaVw;gLj;j tpLtpf;fg; gl; l Rw;wwpf;iffs; ahit?

nghJj; jpiwNrhpapd; mur fzf; Ffs; jpizf; fsk; 2006 Mk; Mz; L gpd; tUk;


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22


Rw;wwpf;iffs; %yk; mikr; Rf;fs; jpizf;fsq; fspy; tpidjpwikia Vw; gLj; Jk; tifapy; fzf; Ffs; jahhpg; gJ njhlh; ghf Rw; wwpf;iffs; tpLf; g;gl; Ls; sJ.

Rw;wwpf;ifapd;,yf; fk;

Rw;wwpf;ifapd;jpfjp

tplak; tpguk;

186/2005 12.02.2006Mszp efh; Trk;ge;jkhd juT

murhq; f Royal Systemnfhz; L tug; gl;ljhy; 2001 Mk; Mz; by; ,Ue; J 2005 Mk; Mz; Lrk;ge;jkhf tifg; gLj; j Mszprk;ge;jkhf kjpg; gP Lk; cz; ikahdMszpAk;

187/2006 27.09.2006

Epjp xOq; F tpjp ,y 42 I filg; gpbf;fhky; tUkhdf; fzf; Fjahhpf; fg;gLtjhy; fzf; fha; thsh; ehafk; Rlbf; fhl; bajw;F ,zq; fnjspthd mwpTWj; jy; fs; 1.mur fzf; Ffs; jpizffsq; fsj; jpd; khje; jk; mr;rply; cs; s tUkhd mtjhdpg; Gnjhlh; ghd juTfis khjhe; jk; kP s;,zf; fk; nra; J mt; eilKiwfis cWjpg; gLj; jNtz; Lnkdf; $wg; gl; Ls; sJ.

188(i)/2006 20.12.2006

2006 Mk; Mz; Lepjpahz; by;

fzf; FfisKbTWj; Jjy;

2007 Mk; Mz; by; xJf;fg; gl; lepjpapidf; nfhz; L Fwpj; j,yf; fpid milaKbahj 2006 Mk; Mz; by; gad; gLj; jglhky; cs; s%yjdr; nrytpd; xJf; fP l;biditg; Gf;fzf; fpw;F khw; WtJ.Mdhy; 2007 Mk; Mz; L Njitahdepjpia tpz;zg; gpf;Fk;NghJ

gpd;tUkhW tpz; zg; gpf;f ntz; Lk; 1. 2006 mk; Mz; L xJf; fPL2. 31.12.2006 Mk; Mz; L tiuahd

nrytpdk; 3. 2006+ Mk; Mz; L epjpahz; L

epYit nghWg; G4. 2007 Mk; Mz; L Njitahd

epjp

190/2006 28.12.20062006 Mk; Mz; LtUkhdf; fzf; F

tUkhdf; fzf; F jahhpg; gJrk;ge;jkhf Gjpa gbtk;


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23


mwpKfg;gLj;jy;

191/2007 .01.2007

2007 Mk; Mz;by; fzf; Fj; jP h;Tfis

khje; j fzf; Fnghopg;G %yk; mur fzf; Ffs; jpizf; fsj; jpw;Frkw;gpj;jy;

1. khjhe; j fzf; F mLj; j tUkhdkhjj; jpd; 15 Mk; jpfjpf; F Kd; rkw;gpf;f Ntz; Lk;

2. ml; ltizg; gLj; jg; gl; lgphpTfspy; $wg; gl; l jpfjpapy; kpd;mQ;ry; %yk; mDg; Gjy; Ntz; Lk;

189/2006 28.12.2006xJf; fP l;Lf;fzf; F2006

tifg; gLj ;jgl; l Mszprkge; jkhd kjpg; gP Lk; cz; ikahdMszpAk;

187/2006 27.09.2006

jpizf; fsfzf; fP l;LGj;jfq; fSld; kjhe; j tUkhdfzf; fP l;Lmwpf;iffs; kP s; ,zf;fg; ghL

e j xOq; F t j y 42 I filg; gpbf;fhky; tUkhdf; fzf; Fjahhpf; fg;gLtjhy; fzf; fhsh;ehafk; Rl; bf; fhl; bajw;fpzq; fnjspthd mwpTWj; jy; fs; 01. mur fzf; Ffs; jpizf; fsj; jpd;

khjhe; j mr; rply; cs; s tUkhdmtjhdpg; G njhlh; ghdjuTfis khjhe; jk; kP s;

,zf; fk; nra; J mt; eilKiwfsis cWjpg; gLj; jNtz; Lk; vdf; $wg; gl;Ls; sJ

188/(i)/2006 21.12.2006

2006 Mk; Mz; Lepjpahz; by; fzf; Fs;KbTWj; jy;

2007 mk; Mz; by; xJf; fg;gl; lepjpapid nfhz; L Fwpj; j,yf; fpid mila Kbahj 2006mk; Mz; by; gad; gLj; jhky; cs; s%yjdr; nrytpd; xJf; fP l;biditg; Gf;fzf; fpw;F khw; WtJ.Mdhy;

2007 mk; Mz; L njitahdepjpia tpz;zg; gpf;Fk; NghJgpd;tUkhW tpz; zg; gpf;f Ntz; Lk; 1 2006 Mk; Mz; L xJf; fP L#2 31.12.2006 Mk; Mz; L tiuahd

nrytpdk; 3 2006 Mk; Mz; L epjpahz; L

nghWg;G epYit4 2007 Mk; Mz; L Njitahd

epjp


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190/2006 28.12.20062006 Mk; Mz; LtUkhdf; fzf; F

tUkhdf; fzf; F jahhpg; gJrk;ge;jkhf Gjpa gbtk; mwpKfk;

191/2007 ..01.2007

2007 Mk; Mz;by; fzf; F

jP h;Tfis khje; jfzf; F nghopg; G%yk; murfzf; Ffs; jpizf; fsj; jpw;Frkw;gpj;jy;

1 khje; j fzf; F mLj; JtUkhd khjj; jpd; 15 Mk;

jpfjpf; F Kd; rkw; gpf;fNtz; Lk;

2 ml;ltizg; gLj; jg;gl; lgphpTfspy; $wg; gl; ljpfjpapy; kp d;mQ;ry; %yk; mDg; Gjy; Ntz;Lk;

189/2006 28.12.2006xJf; fP l;Lf;fzf; F2006

1. xt; nthU mikr; rpd; ngWifj; jpl;lk;

2. ngWif tpsk; gu mwptpj; jy; 3. ngWif mwptpj; jy; xg; ge;jk;

Nkw;nfhs; sy; (mikr; ruitapdJk; mikr; rpdJk; ngWifrigahy; )

filrpahd $w; W.

fzf;fha; thsu; jpizf; fs cgNahfj; jpw;F.

11. xJf; fPl; Lf; fzf; Ffspy; cs; slf;fg; gLk; gbtq; fs; ahit?

DGSA I xJf; fPl;Lf; fzf; FDGSA I 1(m)

fzf; fha; thsu; jiyik mjpgjp jpizf; fsj; jpd; gad; ghl; Lf;fhfntw; Wg; gf; fq; fs; - 2

DGSA 2 epfo; r;rpj;jpl; lthupahf xJf; fPl;Lf; fzf; FDGSA 3 fUj; jpl; lthupahf kP z; nlOk; nrytpdk; (xt;nthU

epfo; r;rpj;jpl; lj; Jf; Fk; )DGSA 4 fUj; jpl; lthupahf %yjd nrytpdk; (xt; nthU epfo; r;rpj; jpl; lj; jpw;Fk; )DGSA 5 nrytpdj;ij epjpg; gLj; jy; (xt; nthU epfo;r; rpj;jpl; lj; jpw;Fk; )DGSA 6 nkhj; j Njwpa xjf; fPl; bw;Fk; cz; ikahd kP z; nlOk; nrytpdj; jpw;Fk;

,ilapys; s NtWghl;Lf; fhd tpsf; fk; (xt; nthU epfo;r; rpj; jpl; lj; jpw;Fk; )DGSA 7 nkhj; j Njwpa xJf; fPl;bw;Fk; cz; ikahd %yjdr; nrytpdj; jpw;Fk;

,ilNaAs; s NtWghl;Lf; fhd tpsf; fk;.DGSA 8 el; lq; fs; gw; wpa mwpf; if.DGSA 9(i) nghWg;Gf;fs; gw; wpa mwpf; if(xt; nthU epfo; r;rpj;jpl; lj; jpw;Fk;)DGSA 9(ii) fhzhky; Nghd cWjpr; rPl;Lf; fs; (xt; nthU epfo; r;rpj;jpl; lj; jpw;Fk; )DGSA 9(iii) epjpg; gpukhzj; jpd; 215(3) M>, vd; gd rk; ge;jkhd epjp itg; Gf;

fzf; fpw;F khw; wg;gl; lit.DGSA 10 kPsr; nrYj; Jk; ntspehl; L cjtpapd;fP ohd Nfhupf; iffs; .Fwpg;G (i) eilKiway; yhj nrhj; Jf; fspd; mirT gw; wpa mwpf; if.


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Fwpg;G (ii) Kw;gz itg; Gf; fzf; Ffs; rk; ge;jkhd fl; Lg;ghl; Lf; fzf; Fg; nghopg; G.Fwpg;G ( iii) fl; Lepjp fzf; F mwpf; iffs; thrpg; GFwpg;G ( iv) tq; fpf; fzf; fpzf; ff; $w; Wf;fspd; epiyik rk; ge;jkhd mwpf; if.

12. xJf; fPl; Lf; fzf; F rk; ge;jkhf jpiwNrup Rw; wwpf;ifapy; $wg; gl;lit ahit?

fzf; fpidr; rku; g;gpj;jy; .1. xJf; fPl;lf; fzf; Ffs; 3 nkhopfopYk; (Mq; fpyk; > rpq;fsk; >jkpo;) jahupj; J

khu;r; 31k; jpfjp my; yJ mjw; F Kd; du; fzf; fPl; L cj; jpNahfj; ju;>gpujhd fzf; fPl; L cj; jpNahfj; jUf; F rku; g;gpj;jy; Ntz; Lk;.

2. xJf; fPl;lf; fzf; fpy; DGSA 1k; gbtk; khj; jpuk; fzf; fPl; L mytyu; gpujhd fzf; fPl; L mYtyu; rhd; Wg;gLj; j Ntz; Lk;.

3. xJf; fPl;lf; fzf; if jahupj; J fzf; fPl; L mYtyu; kw; Wk; gpujhdfzf; fPl; L cj; jpNahfj; ju; rku; g;gpf;Fk;NghJ cj; jpNahfj; ju; rupahdjfty; fis toq; Fjy; Ntz; Lk;.

4. xJf; fPl;lf; fzf; F g+uzg; gLj; jg; gLtjw; F Kd; du; gpd; tUk; Fwpg;Gf;fspdJk; jpizf; fsf; fzf;fP l; L Gj; jfq; fSlhf fzf;fpzf; fk; nra; ag; gl; bUf; f Ntz; Lk;.

i) 2006 khupfop 31k; jpfjpapdhyhd eilKiwapy; yhj nrhj; Jf; fspd; mirT gw;wpa mwpf; if.

ii) Kw;gz itg; Gf; fzf;Ffs; rk; ge;jkhd fl;Lg; ghl;Lf; fzf; F.

iii) fl; Lepjp fzf; f mwpf;iffspd; nghopg; G.

iv) tq; fpf; fzf; fpzf; ff; $w;Wf;fspd; epiyik rk; ge;jkhd mwpf; if.

5. gpujhd fzf; fhsu; my; yJ epjpg; gpuptpd; jiytuhy; toq;fg; gl; l rhd; Wrku;g;gpf;fg; gLtJld; Fwpg;gpl;lnjhU gbtj; jpy; mwpf; ifapLtjw; F vJTk; ,y; iyahapd; mJ ,y;iy vdf; Fwpg;gplg;gly; Ntz; Lk;.

6. fzf; Ffis mDg; Gk;nghJ gpd; tUk; Fwpg;Gf;fs; kl; Lk; gpd; tUkhWmDg; g Ntz; Lk;.

fzf; fha; thsu;ehafk;

mur fzf; Ffs; jpizf;fsj; jpd; gpujpg; gzpg; ghsu;

jpiwNrupfzf; fha; Tjpizf;fscggupT

DGSA Fwpg; G9(i),(ii),(iii)

%yg; gpujp gpujp gpujp

9 (i),(ii),(iii),(iv)

13. xJf; fPl; Lf; fzf; fpd; rpwg;gk;rk; ahJ?

fhzhkw; Nghd cWjpr;rP l; Lf; fs; rk; ge;jkhf DGSA 9( ii) vd;w gbtk; mwpKfg; gLj; jy; .

epjpg;gpukhzk; 215(3)M>, vd; gd rk; ge;jkhf epjp itg; Gf; fzf; Ff;F

khw;wg;gl;lJ rk; ge;jkhf DGSA 9( ii) gbtk; mwpKfg; gLj; jg; gly; .


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epjp xOqFtpjp RUf; f tpdhtpilfs.

01. murhq; f fzf; F KiwahdJ vt; ntt; Nehf; fq;fisf; nfhz; lJ?1. ghuhSkd; w fzf;Fg; nghWg; G.2. fhR Kfhik.3. jpl; l fUj; jpl; l Kfhik.

02. nghJj; Jiwapd; fP o; cs; s mikg; Gf;fs; ahit?1. mikr; Rf; fs; 2. jpizf; fsq; fs; 3. khfhzrig4. gpuNjr nrayfq; fs; 5. rl; lahf; fq; fs; (Nkw;Fwpg;gplg;glhj nghJepWtdq; fs; )

03. fzf; fpay; Kiwfs; nraw; ghLfs; vjpy; jq; fpAs; sJ?1. 1978k; Mz; L murpay; ahg; G.2. 1978k; Mz; L epjpr; rl; lk; .

3. tUlhe; j xJf; fPl;L mjpfhur; rl; lk; .4. epjpg;gpukhzq; fs; .

04. murpay; ahg; G nghJepjp rk; ge;jkhf $wg; gLtJ ahJ?1. jpul; Lepjpia mikf; f topnra; jy; .2. murpd; tUkhdq; fs; ahTk; rl; lj; jhy; Ntnwhd; Wf;F Fwpj; njhJf; fg;

glhjtplj; J jpul; Lepjpf;F tuTitf; f Ntz; Lk;.3. nryTfs; ahTk; ghuhSkd; wj;jhy; mq; fPfupf;fg;gl; L tUlhe; j

xJf; fPl; ljpfhu rl; lj; jpd; %yk; epjp mikr; ruhy; Mizr; rPl; Ltoq; fg; gl; l gpd; dNu nryT nra; ayhk; .

05. murpay; ahg; gpy; epjp rk; ge;jkhd fl; Lg;ghL?

1.

fzf; fha; thsu; ehafk; xUtiu epakpj; J gfpuq; f fzf; FfisAk; ghuhSkd; wj;Jf;F rku;g;gpf; fg; gl; l mwpf;iffisAk; fzf; fha; Tnra; ag; gly; Ntz; Lnkd $wg; gLfpd; wJ.

06. murhq; f fzf; F Kiwapd; gq; F ahJ?1. murpd; Nehf; fq; fisAk; > Fwpf;Nfhs; fisAk; mila tsq; fs; ahTk;

gaDWk; tifapYk; jpwikahf cgNahfpf; fg; gl; ljh vd; gijcWjpnra; jy; .

2. murhq; f epjpg; gpkhzq; fs; rl; ljpl; lq; fs; ruptu gpd; gw;wg;gl;Ls; sjhvd; gij mwpa fl; Lg;ghl; L Kiwia toq; FtJk;.

07. epjpf;fl; Lg;ghl; bd; mtrpak; ahJ?

1. jpl; lkply; :

elg; G tUlj; jpy; fl; Lg;ghl; il mjpfupg; gJld; vjpu; fhy ts xJf; fPl; LjPu;khdq; fSf; F Njitahd ey; y jfty; fis toq; Fjy; .

2. mwpf;ifapLk; Kiw:

ed; whf tbtikf; fg; gLtjhy; murhq; f cj; jpNahfj; jupdJk; ghuhSkd; w gpujpepjpfspdJk; fzf; fpd; Nkd; ikia mjpfupf; fpd; wJ.

3. ngWtdTfspd; Kiwik:


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Nrfupf; Fk; tP jj; ij mjpfupf; fr; nra; fpd;wJ. Cs; Su; tsq; fspd; nraw; ghl; il mjpfupf; fpd;wJ.

4. Kiwik:

ed; whf cUthf;fg; gl; l Kiwik NkhrbfSf; F re; ju; g;gj; ijFiwg; gJld; cs; ehl; L tsq; fs; fpilj; jy; mjpfupj; jy; .

5. fzf; F $w; Wf;fs;:

fzf; Ff; $w; Wf;fSf; Fk; > gjpTfSf; Fk; Njitahd rl; lgpukhzq; fspd; gb ele; Jnfhs; s toptFf; fpd; wJ.

08. mur fzf; Ffs; jpizf; fsj; jpd; nghWg; G ahJ?

murpd tUkhd nrytPdq; fis ghjP l; L mbg; gilapy; fzf; F itj; jYk; >epjp mikr; rpd; epjprk; ge;jkhf mwpf;ifapLk; nraw; ghl; bidepiwNtw; WjYk; .

09. Njrpa ghjP l; L jpizf; fsj; jpd; nghWg; G ahJ?

murpd; jpl; lq; fSf; Fk; fUj; jpl; lq; fSf; Fk; tsq; fis gfpu; e;jspg; gJk; ,yq; if rdehaf Nrhrypr Fbaurpd; Njrpa tuT nryT jpl; lj; Jf;fhdtUlhe; j nrytpd kjpg; gPLfis jahupj; jYk; .

10. epjp mikr; rpd; gzpia epiwNtw; Wk; jpizf; fsq; fs; rpy $Wf?

1. Njrpa ghjPl; L jpizf; fsk; - tuTnryTj; jpl; lg; gFjp.2. mur fzf; Ffs; jpizf; fsk; - fzf; Ffs;

nfhLg; gdTfs; .3. nghJepjp jpizf; fsk; - epjpg; gFjp.4. Ntspehl; L tsq; fs; jpizf; fsk; - ntspehl; L tsq; fs; .5. gp]; fhy; nfhs; if nghUspay; tptfhu - gpRfhy; nfhs; if

jpizf; fsk; .6. nghJj; njhopy; Kaw; rpfs; jpizf;fsk; - nghJj; njhopy;

Kaw; rpfs; .

11. jpiwNrup vt; ntt; gFjpfis nfhz; Ls; sJ?

1. Njrpa tuTnryTj; jpl; lk;.2. gp]; fhy; nfhs; if.3. nghUspay; tptfhuk; .4. nghJepjp.5. nghJ njhopy; Kaw; rpfs; .6. fzf; Ffs; nfhLg; gdTfs; .7. ntspehl; L tsq; fs; .

12. ghuhSkd; wk; nghJepjp rk; ge;jkhd gq; F ahJ?

1. murayikg; G rl; lk; 148k; ruj; jpd; fPo; ghuhSkd; wk; nghJepjpiaf;fl; Lg;gLj; Jk; .

2. ghuhSkd; w cWg; gpdu;fSf; fpilapy; ghuhSkd; w nghJf; fzf; Ff; FOTf; F mq; fj; jtu; fis njhpTnra; J mikr; R> jpizf; fsq; fs; >cs; Suhl; rp rig fzf; Ffis guprP yid nra; jy; .

3. tuT nryTjpl;l FOepiy tptfhuj; jpy; fye; jnfhs; sy; . Xt; nthUjpizf; fsk; thupahf fye; J ,Wjpahf ghuhSkd; wk; mq;fP fupj; jy; .


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4. Fiwepug;G gpNuuiz rk; ge;jkhf fye; Jnfhs; sy; .

13. [dhjpgjp nghJ epjp rk; ge;jkhd gq; F ahJ?

1. murpayikg; G ruj; J 44(1)(m)k; cWg; Gupikapd; fPo; [dhjpgjp jdf; Fcupj; jspf; fg; gl; l jj; Jtq; fis gpuNahfpj; J epjp xOq; FtpjpiaxJf; fg; gl; l tplak; .

2. murpaiyikg; G ruj; J 62 - mikr; ruit epakpj; jy; .

3. murpayikg; G ruj; J 44 - epjp tplaj; jpw;F nghWg; ghdmikr; ruit

epakpj; jy; .

4. murpayikg; G ruj; J 52 - mikr; rpd; nrayhsu; fis epakpj; jy; .

5. murpayikg; G ruj; J 52(3) - nrayhsu; fis eP f;Fjy; .

6. murpayikg; G ruj; J 153 - fzf; fha; thsu; ehafj;ij epakpj; jy; .

7. murpayikg; G ruj; J 151 - vjpu; ghuhj nryTepjp Kw; gzk; mq; fPfupj; jy; .

8. murpayikg; G ruj; J 150(3)- xJf;fP l; ljpfhu rl; lj; Jf; F cl; glhjNghJ ghuhSkd; wk; fiyj; jhy; 3 khj fhy

murhq; f Nritf; F Njitahdnryit jpul; LepjpapypUe;Jnrytopf; f mDkjp toq;fy; .

9. murpayikg; G ruj; J 150(4)- xJf;fP l; ljpfhu rl; lj; Jf; Fl; glhj

NghJ ghuhSkd; wk; fiyj; jhy; GjpaghuhSkd; wk; mikf; Fk; nryitNju;jy; MizahsUld; fye; jhNyhrpj; J mDkjpj; jy; .

14. epjpapypUe;J nghWg; ghd mikr; rupd; nghJepjp rk;ge; jkhd gq; F ahJ?

1. epjpxOq; f tpjp rk; ge;jkhf [dhjpgjpapd; mjpfhuj; ij ngw; WntspapLjy; > khw;wq;fs; Nkw;nfhs;Sjy; .

2. ruj; J 150 Mk; ,yf; fj; jpd; fPo; ghuhSkd; wj; jhy; mq; fPfupf;fg; gLk; nrytP dq; fSf;F epjptpla mikr; ru; Mizr; rPl;L ifnahg; gk; toq; fy; .

3. ruj; J 151 ,d; fPo; vjpu; ghuhj nryT epjpa Kw; gzk; [dhjpgjpapd; mDkjpf; F Kd; tpjg; Giu toq;fy; .

4. tuT nryTj; j jpl; lj; ij ghuhSkd; wj;jpy; rku; g;gpj;jy; .

5. tuT nryTj; jpl; lj; jpd; NghJ ghuhSkd; w cWg; gpdu;fs; Nfl; Fk; Nfs; tpfSf; F gjpyspj;jy; .

6. mikr; ruitf; F epjptplak; rk; ge;jkhd MNyhrid toq; fy; .


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15. epjp tplaj; Jf; F nghWg; ghd mikr; ru;fspd; nghWg; G ahJ?

ghuhSkd; wj;Jf; f tuT nryTf; F nghWg; G $wNtz; batu; .

16. epjptplaj; Jf; F nghWg;ghd mikr; ru;fspd; flik ahJ?

1. gpujhd fzf;fP l; L cj;jpNahfj; ju; fzf; fPl; L cj; jpNahfj; jiuepakpg;gtu; .

2. ghuhSkd; wj;jpy; epjptplak; rk; ge;jkhd jP u;khdq; fis epiwNtw; Wk; eltbf; iff; F nghWg;Gs;stu; .

3. murpiw Nrfupj;jy;> gpw tUkhdq; fs; Nrfupf; Fk; nghWg; Gs;stu; .

17) epjp Mz; L fhyk ahJ?

ij khjk; njhlf; fk; khh; fop 31.tiu

18) jpul; ba epjpak; vdwhy; vdd?

,yq; if Nrhrypr FbauR murpayikg; G rl; lj; jpd; fP o; cUthf; fg; gl; l epjpak;

19) jpul; ba epjpak; csslf; Fk; tUkhdqfs ahit?

ghuhSkd; wj; jhy; nfhz; Ltug; gLk; gpNuuidfs; %yKk; Rq; fj; jPh;it fhyhy; tup Mdhy;

cs; Suhl; rp rigfs; rk; ge;jkhd tUkhdq; fs; cs; sq; fyhfhJ

20) jpul; ba epjpaj;jpd fP o Nkw fhssggLk; gpNuuizfSk; rytdqfSk; ahit?

nghJfld; kPjhd tl; b> Mo; epjp nfhLg; gdT >Kfhikj; Jt ngWtdTfs; nghUl; L Vw;gLk;

fpilf; Fk; nryT

21) jpul; ba epjpaj;jpd fP o gzk; vtthW kP sspf; fggLfpdwJ?

guhSkd;wj; jhy; nrytP dk; epiwNtw; wg;gl;bUf; f Ntz; Lk; epiwNtw; wg;gl; L rl; lkhf; fg; gl; l gpd; epjp tplaj; jpw;F nghWg; ghd mikr; R jd; ifnahg; gkpl;l Mizr; rPl; L toq; fg; gly; Ntz; Lk; Mizr; rPl;Ltoq; fg; gl gpd; jpiwNrup fl; Lepjp toq; Fk;

22) Mizrrl;L vdwhy vdd ?

epjp tplj; jpw;F nghWg; ghd mikr;R jd; ifnahg; gkpl;L toq; fg; gLk; Mizr; rPl; lhFk; .mt; Mizr; rPl;L toq; f XJf; fPl;L mjpfhur; rl; lk; >kw;iwa gpw ghuhSkd; wgpNuuiz (Fiwepug; G mjpfhurl; lk) fhzljhf ,UffNtz; Lk;

23) jpul; ba epjpajjpYss gzqfs ahit?

mikr; Rf;fs; jpizf;fsq; fs; ntspehl; Lj; JuhJtuhyaq; fs; >,yq; if ntspehl; L fly; fle; j epWtdq; fspd; tq; fpfspYs; skPjp

24) jpul; Lepjpaj; ij fl; LggLjJgth; ahh; ?

ghuhSkd; wk;


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25) ghuhSkdw mqfpfhuk; ,yyhky; Nkw fhsSk; rytdqfs ahit?

XJf; fPl;L mjpfhur; rl; lj; jpw;F Kd; ghuhSkd; w fiyj; jy; Gjpa ghuhSkd; w mikf; Fk; nryT [dhjpgjpj; Njh;jy; MizahsUld; fye; J

MNyhrpj;J mDkjpia toq; Fthh; . Gjpa ghuhSkd; w mikf; Fk; tiu 3khjj; jpw;Fupa nrytpw; F [dhjpgjp mDkjp

toq; fyhk;

26) jpul; ba epjpajjpd fP o Nkw fhsSk; ryTfs ahit

XJf; fPl;L mjpfhur; rl; lj; jpd; fP o; cs; s nryTfs; >ghuhkd; w gpNuuizfspd; fP o; cs; snryTfs; tpNrl rl; lrigapd; fP o; cs; s nryT XJf; fPl;L mjpfhur; rl; lj; jpd; fP o; ,y; yhjNghJ Vw; gLk; ghuhSkd; wk; fiyf; fg; gl; lhy; Gjpa ghuhSkd; wk; mikf; Fk; nryT>XJf; fP ;l;L mjpfhur; rl; lj; jpd; fP o; cs; slf; fg; glhky; ghuhSkd; wk; fiyj; jhy; 3 khjfhyj; jpw;Fupa nryT

27) XJf; fl; L mjpfhurrl; lk; vdwhy vdd?

ghuhSkd; wj; jpd; epjp tplaj; jpw;F nghWg; ghd mikr; ruhy; rkh; g;gpf;fg; gl; l tuTnryTj; jpl; lthrpg; G gpd; dpizg; G kjpg; gPL FOepiyjpUj; jq; fis cs;slf; fpa XJf; fPl;L rl; l %yk; ghuhSkd; wj; jhy; epiwNtw; wg;gl; lhy; mr; rl; lk; XJf; fP ; l mjpfhur; rl; lkhFk;

28) tpNrl rl; lNrit vdwhy; vdd?

XJf;fP l;L mjpfhur;rl; lk; jtph; e;j tpNrl Nehf; fj; jpw;F cUthf; fg; gl; l nrytP dq; fs; MFk;

1)[dhjpgjpapd; rk; gsk;

11) tpjitfs; mdhijfs; Xa; Tjpak;

29) kjpggl; L tif ahJ?

nghJ kjpg; gPl;L-1 toq; fy; Nritfs; nghJ kjpg; gPl;L -11 Kw; gz nrytPdk; tUkhd kjpg; gPL mur Copahpd; Ntjd rk;gs msTj; jpl; lk;

30) ghJ kjpggl; L-1 vjdbggilapy; jahupf; fggLfpdwJ?

jiyg; G> epfo;r;rpj; jpl; lk; > fUj; jpl; lk; > nryTtplak;

31) rytdqfspd tif ahJ?

kPz; LtUk; nrytP dk; >%yjdr; nryT32) kPz; LtUk rytdjjijAk; >%yjdr ryT rytdjjijAk; NtWgLj; Jf?

kPz; LtUk; nrytP dk; >%yjdr; nryTeileilKiwr; nrytpdk; mgptpUj; jp nrytP dk; 2000 ,yf; fj; jpw;F cl; gl; lJ 2000 ,yf; fj; jpw;F Nkw; gl; lK

33) ghJ kjpggl; L -11 vttbggilapy jahhpf; fggLfpdwJ? Mit ahit?

1) vy; iyfspd; mbg; gilapy;

11) Mff; $ba nrytpdj; jpd; cr; r vy; iy


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Mff; Fiwe; j tUkhd vy; iy

Mff; $ba nrytpdj;jpd; nghWg; G vy; iy

Mff; $ba tuT vy; iy

34) tUkhd kjpggL vttbggilapy jahhpf; fggLfpdwJ

jiyg; G cg jiyg; G ,dk; cg ,dk;

35) rytpd kjpggLfSf; Fupa epjpggqfspgG ahJ?

jpul; ba epjp

ntspehl; L cjtp

ntspehl; L khdpak;

kPsspfj; jf; f ntspehl; L cjtp

kPsspf; fg;gLk; ntspehl; L khdpak;

Nenuhj; j epjpak;

36) kjpggl; L ghuhSkdwj; jpy; vtthW epiwNtwwggLfpdwJ?

m) cjNjr kjpggL

fzf; fPl; l cj; jpNahfj; juhy; kjpg; gPL jahhpf; fg; gLfpd; wJ-3 gpujpspy; kPz; LtUk; nrytP dk; %yjdr; nrytpdk; >Kw;gzr; nytpdk; )kPz; LtUk; nrytP dk; >%yjdr; nrytP dk; >Kw;gznrytP dk; )murpiw fzf; fPl; L cj; jpNahfj; juhy; tUkhd kjpg; gPLjahhpf; fg; gLfpd; wJjahhpf; fg; g;l kjpg; gPLfs; gpujhd fzf; fPl; L cj; jpNahj;jUf; Ftoq; fg; gLfpd; wJ.

M)gpujhd fzf; fPl;L cj;jpNahfjju

gpujhd fzf; fPl;L cj; jpNahfj; ju; kjpg; gPLfis Xg; gPL nra;J Nghjpa tpsf; fq;fs; rupahvd; gjid myrp Muha; e;j gpd; du; jpiwNrup Njrpa tuT nryT jpl; l gzpg; ghsh; mjpgjpf; Frku; g;gpf;fg; gLk;

,) jpiwNrup Njrpa tuT ryTj; jpll gzpgghsh; mjpgjp

jpiwNrup gpujhd fzf; fPl;L cj; jpNahfj; ju; fzf; fPl;L cj; jpNahfj; ju; fis tutioj; Jfye; jhNyhrpj; J jP ukhdk; vLj; jy;

jpiwNrup rfy kjpg; gPLfisAk; XUq; fpizj; J kjpg; gPl; il jahhpj; J jpiwNrupnrayhsUf; F rku; gpj;jy;


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epjp tplaj; jpw;F nghWg; ghd mir; ru; tuT nryTj; jpl;l thrpg; Gld; ,t; kjpg; gPl;ilrku; g;gpj;J ghuhSkd; wj; jpy; epiwNtwpa gpd; rl; lkhf fUjg;gLk;

C) ghuhSkdwk;

ghuhSkd; w cWg; gpdu;fs; FOepiy tpthjk; >tpsf; fk; nfLj; jy; thnfLg; gpy;

gq;Fgw;wp epiwNtw; wy;

37) milahs VwghL vdwhy; vdd?

nfhs; ifastpy; Vw;Wf;nfhs; sg; gl; l nrytP dk; epjpg; gq; fspg; G ,y; yhikahy; gj; J

&gh XJf; fPf;nfhs; tJ

38) ehdhtpj nrytP dk; vd; why; vd; d ?

jpiwNrupapd; fP Os; sJ jpizf; fsq; fs; mikr; Rf; fsdpd; Vw;ghLfspd; fPo;

III Mk; gFjp

(i). fzf; fha; thsh; ehafk;

(ii). epjp Mizf; FO

(iii). ghuhSkd; wk;

(iv). Epjp tplaj; jpw;Fg; nghWg; ghd mikr; rh;

(v). [dhjpgjp

(vi). Mikr; ruit(vii). ghuSkd; w fzf; Ff; FO

(viii). jpiwNrhp nrayhsh;

(ix). Njrpa ngWif Kfth; epiyak;

tpsf; Ffrytpd murpiw kjpggL

(i). xJf;fP l;Lr; rl; l%yk;

(ii). xJf;fP l;L mjpfhur; rl; lk;

(iii). jpul; ba epjp

(iv). Vjph;ghuhj nryT epjpak;

(v). Fiw epug; G

(vi). Mizr;rP l;L

(vii). tifkhw; wk; xt; thj re; jw;gq; fs;

(viii). nkhj; j kjpg; gPL

(ix). nkhj;j nryT kjpg; gPL(x). tpNrl rl; lr; Nrit


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(xi). tuT nryTj; jpl; l myF

(xii). gpw mur jpizf; fsq; fs;

(xiii). tuT nryTj; jpl; l eilKiwfs;

(xiv). tpNrl epajpr; rl; l epjpaq; fs;

fl; Lepjp

(i). fl; Lepjp

(ii). cg fl; Lepjp

(iii). rpy;yiwr; nryTf; fl; Lepjp

(iv). XU nrytpd epkpj; jk; fl; Lepjp

(v). Cg mYtyfj; jpw;F toq; Fk; fl; Lepjp

ellqfs

(i). Gjptopj; jy; fl; lis

(ii). Muk;g mwpf; if>,Wjp mwpf; if

(iii). Tpl;LtpLjy; fl;lis

(iv). Cs; slq; Fk; el; lk; >cs; slq; fhj el; lk;

(v). xJf;fP l;L rl; l %yk;

tqfp(i). Gjpa tq; fpf; fzf; nfhz; iwj; jpwj; jy;

(ii). fhNriy fl; Lf; fhg; G ghJfhg; G(iii). gjpy; fhNrhiy toq; Fjy;

(iv). el; l


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fsQ; rpa rtit

(i). fsq; rpa nrt;it vd; why; vd; d?

(ii). fsQ; rpa nrt; itapd; tiffs; ahit?

(iii). ,Ug; Gg; nghUl; fspd; Mz; L Rw; wha;T vd; gij tpsf; Ff

(iv). ,Ug; Gr;rigapd; mikg; igf; $Wf

(v). ,Ug; Gr; rigf; Fs; s mjpfhuq; fs; vd; d?

(vi). ,Ug; Gr;rigapd; gzpfs; ahJ?

(vii). rigapd; mwpf; ifNky; vLf; Fk; eltbf; if ahJ?

(viii). ghtpf; fg; glhj gad; gLj; j Kbahj nghUl; fs; rk; ge;jkhf

mopTwr; nra; jy;>tpw;gid nra; jy; rk; ge;jkhd eilKiwia $Wf?

fsQ; rpa ,UgG ghUlfsep.gp 715

(1) ,Ug; Gg; nghUl; fs; vd; gJ ahJ?

(2) fsQ; rpa nghWg; ghsh; vd; why; ahh; ?

(3) fsQ; rpa cj; jpNahfj; jh; vd; why; ahh; ?

(4) fsQ; rpa nghWg; ghshpd; flikfs; ahit?

(5) fsQ; rpa cj; jpNahfj; jhpd; flikfs; ahit?

(6) fsQ; rpaj; jpy; Ngzg; gLk; gjpNtLfs; ahJ?

(7) mtw; wpd; FwpaPl;L ,yf; fk; ahJ?

(8) mtw; wpd; gad; ahJ?

Basics on Final Arrangement

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