Post on 21-Feb-2018
7/24/2019 Schedule 1A for Stamp Duty
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vuql wph1&dfy[krksai j LVkEi 'kqYd-
/kkjk3nsf[k,
vuq--
fy[krksadko.kZu mfpr LVkEi 'kqYd
1- vfHkLohdfr fdl h_ .kdhjde ; kewY; easi kapl kS: i ; sl svf/kd dht ks_ .kh}kjk ; k ml dhvksj l sfdl h cgh esat kscSaddkj dh i kl &cqdl sfHkUu gS; k fdl h i Fkd dkxt dsVqdM+si jfy[kh t k; s ; k gLrk{kfjr dh t k, ] t cfd ,sl hcgh; k dkxt ysunkj dsdCt sesaNksM+fn; k x; kgks(
nks: i ;
2- iz'kkl u ca/k&i= ft l ds varxZr Hkkjrh;mRrjkf/kdkj vf/kfu; e] 1925 1925 dk 39dh /kkjk 291] 375 vkSj 376 rFkk xoZesaVl sfoaXl csad , DV 1873 1873 dk 5dh /kkjk6 dsv/khu fn; kx; kca/k&i =(
ogh 'kqYd t ks , sl h jde ds fy,ca/k&i = - 12i j yxrkgS-
3- nRrd foys[ ] vFkkr dksbZfy[kr ol h; r l sfHkUut ksnRrd&xzg.k dsvfHkys[k Lo: i gS; knRrd&xzgj.k dsfy, i zkf/kdkj i znRr djrhgS; ki znRr djusdsfy, rkRi f; Zr gS(
i kap l kS: i ;
4- 'kiFk&i= vFkkZr~fy[kr esafd; kx; k dksbZdFku
t ksrF; ksadsdFku dsfy; srkRi f; Zr gSt ksdFkudjusokysO; fDr }kjk gLrk{kfjr gSvkSj ft l dhi qf"V ml ds }kjk 'ki Fk i j ; k mu O; fDr; ksadssekeysesaft Ugsafof/k }kjk ?kks"k.kk djusdsfy,vuqKkr fd; kx; kgS] i zfrKku }kjkdhxbZgS(
nl : i ; -
N fyf[kr : i esa'ki Fk&i = ; k?kks"k.kk t cfd og %&dl suk vf/kfu; e] 1950 1950 dk 46
ukSl suk vf/kfu; e] 1957 1957 dk 62; k ok; ql sok vf/kfu; e] 1950 1950 dk45dsv/khu HkrhZgksusdsfy, 'krZds: iesa(
[kfdl h U; k; ky; es ; k fdl h U; k; ky; dsvf/kdkjh ds l e{k QkbZy fd; s t kus ; kmi ; ksx esayk, t kusds, dek= i z; kst u dsfy, (
xfdl h O; fDr dks dksbZi sa'ku ; k i q.; kFkZHkRrki zkIr djus ds fy, l eFkZcukus ds , dek=i z; kst u dsfy, dhxbZgS(
7/24/2019 Schedule 1A for Stamp Duty
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5- djkj ;kdjkj dkKkiud; fn og fofue; &i = dsfo; l sl acaf/kr g( i zR; sd 10]000 : i ; s; k ml dsHkkx
dsfy, , d : i ; k-[k, d; fn og l jdkjh i zfrHkwfr ds ; ; k
fo; l sl acaf/kr gS(vf/kdre 1000 : i ; sds v/; /khujgrsgq, i zfrHkwfr ds; FkkfLFkfr] ;
; k fo; ds l e; ml dsewY; dsi zR; sd 10]000 : i ; s; k ml dsHkkxdsfy, , d : i ; k-
nks; fn og fdl h fuxfer dai uh ; k vU;fuxfer fudk; eas ds 'ks; j fLi ]ca/k&i =] fMcsapj] fMcsaUpj&LVkd ; k bl hi zdkj foi .; i zfrHkwfe ds; ; k fo;l sl acaf/kr gS(
i zfrHkwfr ds; FkkfLFkfr] ; ; k fo;ds l e; ml ds ewY; ds i zR; sd10]000 : i ; s ; k ml ds Hkkx dsfy, , d : i ; k-
x; fn og fdl h fofuekZrk ; k fdl h dkjckjO; ogkj Kku] czkaM uke] O; ki kj fpUg VsMekdZ; k bl h i zdkj dsfdl h vU; dkjckjds Lokeh }kjk fdl h vU; O; fDr dks , sl sfofuekZrk ; k dkjckj ds Lokeh ds O; ogkjKku] czkaMuke] O; ki kj fpUg VsMekdZvkfndk mi ; ksx djrs gq, dkjckj ; k vU;f; kdyki djus dh nh xbZ vuqKk l s
l acaf/kr gS] vFkkZr~sapkbZt djkj gS(
nl gt kj : i ; -
?k; fn og , sl h Hkwfe dsLokeh ; k i V~Vsnkj l sfHkUu O; fDr }kjk ml Hkwfe i j Hkou dsfuekZ.k l sl acaf/kr gSrFkk ml esa; g vuqca/kgks fd fuekZ.k ds i 'pkr~ , sl k Hkou; FkkfLFkfr] ml vU; O; fDr rFkk Hkwfe dsLokeh ; k i V~Vsnkj }kjk l a; qDrr%; k i Fkdr%/kkfjr fd; k t k; sxk ; k ; g fd , sl sHkou dkmuds}kjk l a; qDrr%; k i Fkdr%fo; fd; k
t k; sxk ; k ; g fd bl dk , d Hkkx muds}kjk l a; qDrr% ; k i Fkdr% /kkfjr fd; kt k; sxk rFkk ml dk 'ks"k Hkkx muds }kjkl a; qDrr%; k i Fkdr%fo; fd; k t k; sxk(
l ai fRr ds ckt kj ewY; ds dqyi zfrQy dknksi zfr'kr-
; fn og fdl h LFkkoj l Ei fRr ds fo; l sl acaf/kr gS%&
, dl Ei fRr dkdCt kgLrkarj.ki = fu"i kfnrfd; s fcuk i fjnRr fd; k t krk gS ; k
i fjnRr fd; st kusdk djkj fd; k t krkgS(
ogh 'kqYd t ksl ai fRr dsckt kj ewY;ds fy, gLrkarj.k&i = - 22i j
yxrkgS-
nkst c l ai fRr dkdCt kughafn; k t krkg( djkj ; k djkj dsKki u esami of.kZr
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l ai fRr ds dqy i zfrQy dk , di zfr'kr-
p; fn og LFkkoj l ai fRr dsHkkM+k; l sl acaf/krgks(
i kap l kS: i ;
p&d; fn fdl h m/kkj ; k _ .k ds i quHkqZxrku
dks] i zfrHkwr djusl sl acaf/kr gks(
vf/kdre i pkl gt kj : i ; s ds
v/; /khu jgrsgq, m/kkj ; k _ .k dhjde dk0-5 i zfr'kr-
N ; fn ml dsfy, vU; Fkk mi ca/k u fd; k x; kgks(
, d l kS: i ; -
N
djkj ; kdjkj dkKki u &dt ksvuU; r%eky ; k okf.kT; dsfo; ds
fy, gS; k ml l sl acaf/kr gSvkSj t ksvuqPNsn
41 dsv/khu i zHkk; ZuksV ; kKki u ughagS([kt ksdsUnzh; l jdkj dksfdUgh , sl hfufonkvksa
ds: i esafd; sx; sgSt ksfdl h m/kkj dsfy, gS; kml l sl acaf/kr gS(
6- gd&foys[kdsfu{ksi ] i .; e] fxjoh ; k vkMekul s l acaf/kr djkj vFkkZr~fuEufyf[kr l s l acaf/krdjkj dk l kf{; r djusokyhdksbZfy[kr &
d , sl s gd&foys[kksa ; k fy[krksa dk fu{ksi
ft l esa fdl h Hkh l ai fRr i j foi .;i zfrHkwfr l sfHkUugd dk l k{; gkst krkgS] t gkafd , sl k fu{ksi ] m/kkj esavfxzefn; sx; s; k fn; st kusokys/ku dsvFkokorZeku ; k Hkkoh _ .k ds pqdk, t kusdsfy, i zfrHkwfr ds: i esadhxbZgS(
vf/kdre i kap yk[k : i ; s ds
v/; /khu jgrs gq, , sl s foys[k }kjki zfrHkwr jde dk0-25 i zfr'kr-
[kt axe l ai fRr dk i .; e] fxjoh; kvkMeku]t gka, sl k i .; e] fxjoh ; k vkMeku m/kkjesavfxze fn; sx; s; k fn; st kusokys/ku
dsvFkok orZeku ; k Hkkoh _ .k dspqdk,t kusds fy, i zfrHkwfr ds : i esanh xbZgS&
, d; fn , sl k m/kkj ; k _ .k] ekax i j ; k, sl s l e; i j t ks djkj dks l kf{; rdjus okyh fy[kr dh rkjh[k l s rhuekl l svf/kd gS] i zfrl ans; gS(
vf/kdre nksyk[k : i ; sdsv/; /khujgrs gq, i zfrHkwr jde dk , di zfr'kr-
nks; fn , sl k m/kkj ; k _ .k , sl s l e; i j
i zfrl ans; gSt ks , sl h fy[kr dh rkjh[kl srhu ekl l svf/kd ughgS-
bl vuqPNsn ds[k.M[kdsmi [k.M
, ddsv/khu ns; 'kqYd dkvk/kk-
Li"Vhdj.k bl vuqPNsn ds [k.M d ds
7/24/2019 Schedule 1A for Stamp Duty
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i z; kst uksadsfy, ] fdl hU; k; ky; dsfu.kZ; ]fMh ; k vkns'k esa; k fdl h i zkf/kdkjh dsvkns'k esavarfoZ"V fdl hckr dsgksrsgq, Hkhgd&foys[kksadsfu{ksi l s l acaf/kr fdl h i =]fVIi .k] Kki u ; k ys[k dks pkgs og
gd&foys[kksadsfu{ksi fd; st kusds i woZ; k, sl sfu{ksi dsl e; ; k ml dsi 'pkr fy[kkx; k gS] ; k cuk; k x; k gS] vkSj pkgs ogi zFke m/kkj ds fy, ; k ckn esafy; s x; sfdl h vfrfjDr m/kkj ; k m/kkjksa ds fy,i zfrHkwfr ds l aca/k esagks , sl k i =] fVIi .k]Kku ; k ys[k dks, sl sgd foys[kksadsfu{ksil s l acaf/kr fdl h i Fkd djkj ; k djkj ds
Kki u dsvHkko esagd&foys[kksadsfu{ksi l sl acaf/kr djkj dksl kf{; r djusokyh fy[krl e>kt k; sxkA
NwV
dfofue; &i = dsl kFk l ayXu vkMeku i =([kdf"k mRi kn ds i .; e ; k fxjoh dh dksbZ
fy[kr ; fn og vuuqi zekf.kr gks(
7- eq[rkjuke dsfu"i knu esa] U; kfl ; ksadk fu; qDrfd; k t kuk ; k t axe ; k LFkkoj l ai fRr i jfu; kst u] t gkaog , sl h fy[kr esat ksol h; r ugks] fd; kx; kgks(
, d l kS: i ; -
8- v duk ;kewY;kadu] t ksfdl h okn dsvuqeesaU; k; ky; dsvkns'k dsv/khu u fd; k t kdjvU; Fkk fd; kx; kgS(
, d l kS: i ; -
N
dvkaduk ; k ewY; kadu t ksdsoy , d i {kdkj
dh t kudkjh dsfy, fd; k x; k gSvkSj t ks; k rksdjkj ; k fof/k dsi zorZu }kjk i {kdkjksadschp fdl hHkhjhfr l svkc) dj ughagS(
[kHkkVd ds : i esaHkwfeLokeh dks nh t kusokyh jde vfHkfuf'pr djusdsi z; kst u dsfy, Ql yksadksvkaduk(
9- f'k{kqrk foys[ ] ft l dsvarxZr i zR; sd , sl k ys[k
gS] t ks fdl h , sl s f'k{kq] fyfi d ; k l sod dhl sok ; k v/; ki u l sl acaf/kr gSt ksfdl hekLVjds i kl fdl h ofRr] O; ki kj ; k fu;kst u dks
i pkl : i ;
7/24/2019 Schedule 1A for Stamp Duty
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l h[kusdsfy; sj[kkx; kg(NwV
f'k{kqrk fy[kr] ft l ds }kjk dksbZO; fDr fdl hyksd i wrZ}kjk ; k ml dsi zHkkj esaf'k{kqj[kk x; kgS(
10 daiuhdsl axe vuqPNsndt gkadai uhdsi kl va'ki wat h'ks; j dsi hVy
ughagS(, d gt kj : i ; -
[kt gkadai uh ds i kl vfHkfgr va'k 'ks; ji wat hgS] ; kva'k'ks; ji wat hc
7/24/2019 Schedule 1A for Stamp Duty
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13 iksr ca/ki vFkkZr~dksbZ fy[kr ft l ds }kjkl eqnzxkeh i ksr dk ekLVj i ksr dh i zfrHkwfr i j/ku m/kkj ysrk gS] ft l l sog i ksr dk i fj j{k.kdjusesarFkk ml dh l eqnz&; k=k dksvxzl j djusesal eFkZgksl ds(
ogh 'kqYd t ksmruh jde dsca/ki =- 12i j yxrkgS-
14 jn~n djusdh fy[kr] ; fn og vuqi zekf.kr gSvkSj ml dsfy, vU; Fkkmi ca/kughafd; kx; kgS%
NwV
ol h; r dsjn~ndj .kdhfy[kr-
, d l kS: i ; -
15 e/; i zns'k jkT; fof/kK i fj"kn ckj dkmafl y}kjk]vf/koDrk vf/kfu;e] 1961 1961 dk 25dh
/kkjk 22 ds v/khu t kjh fd; k x; k ukekadui zek.k&i =(
nkSl kSi pkl : i ;
16 uksVjh vf/kfu;e 1952 1952 dk 53dh/kkjk 5 dh mi /kkjk 1dsv/khu uksVjh ds: iesaO; ol k; djusdk i zek.k&i = ; k mDr /kkjkdhmi /kkjk 2dsv/khu , sl si zek.k&i = dsuohdj.k
dk i "Bkadu(
i kap l kS: i ;
17 , sl h i zR; sd l ai fRr dsckjsesat ksvyx ykV esauhyke dj p
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Hkkx HkkM+s dh l afonk djus okys ds fofufnZ"Vi z; kst uksadsfy, HkkM+si j fn; k t krk gS] pkgsmlfy[kr esa'kkfLr [k.Mgks; ku gks(
20 l ek'kks/ku l wph%&
d; fn og fdl h LVkd , Dl psat dsl ek'kks/kuxg dksi zLrqr l jdkjh i zfrHkwfr; ksads; ; kfo; dsl aO; ogkjksal sl acaf/kr gS(
vf/kdre ,d gt kj : i ; s dsv/; /khu jgrs gq, , sl h l wph dhi zR; sd i zfof"V dsl aca/k esai zfrHkwfr; ksads ml ewY; i j t ks ; FkkfLFkfrfeyku making-up dher ; kl afonk dher i j l axf.kr dhxbZgS]ds i zR; sd 10]000 : i ; s ; k ml dsHkkx dsfy, , d : i ; k-
[k; fn og fdl h LVkd , Dl psat dsl ek'kks/kuxg dks i zLrqr fdl h fuxfer dai uh ; kfuxfer fudk; ds'ks; j fLi ] fMcsapj LVkd; k bl h i zdkj dhvU; foi .; i zfrHkwfr; ksads; ; k fo; dsl aO; ogkjksal sl acaf/kr gS(
, sl hl wphdh i zR; sd i zfof"V dsl aca/kesai zfrHkwfr; ksads ml ewY; i j t ks; FkkfLFkfr feyku making-up dher ; k l afonk dher i j l axf.krdhxbZgS] dsi zR; sd 10]000 : i ; s; kml dsHkkx dsfy, , d : i ; k-
21 iz'keu foys[ ] vFkkZr~fdl h _ .kh }kjk fu"i kfnr
dksbZfy[kr ft l ds }kjk og vi us ysunkjksadsQk; nsds fy, vi uh l ai fRr gLrkarfjr dj rk gS; k ft l ds }kjk muds _ .kksai j i z'keu&/ku ; kykHkka'k dk l ank; ysunkjksadksi zfrHkwr fd; k t krkgS ; k ft l ds }kjk ysunkjksa }kjk ukefufnZ"Vfujh{kdksadsi ; Zos{k.kdsv/khu ; k vuqKk i =ksadsv/khu _ .kh ds dkjckj dks ml ds ysunkjksa dsQk; nsds fy; spkywj[kusds fy, mi ca/k fd; kt krkgS(
i kap : i ;
22 gLrkarj.k&i= t ks , sl s varj.k ds fy, ughagS]ft l dsys[ksekad 56 dsv/khu i zHkkj yxrk gS; kNwV nhxbZgS(
ml l ai fRr dst ksfd gLrkarj.k&i =dh fo"k; &oLrqgS] ckt kj ewY; dkvkB i zfr'kr-i jUrq&
d t gka dksbZ fy[kr dai uhvf/kfu; e] 1956 1956 dk1dh /kkjk 394 ds v/khu
mPp U; k; ky; ds vkns'kksa dsv/khu ; k caSddkjh fofu; euvfkfu; e] 1949 1949 dk
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10dh /kkjk 44&d dsv/khuHkkjrh; fj t oZcSad dsvkns'kksadsv/khu dai fu; ksadsl ekesyu ; ki quxZBu l s l acaf/kr gks ogkai zHkk; Z'kqYd] ml varfj r LFkkoj
l ai fRr t ks fd e/; i zns'k jkT;ds Hkhrj fLFkr gS] ds ckt kjewY; ds 7 i zfr'kr ds cjkcjjde ; k , sl svarj.k dsfofue;esa; k vU; Fkk t kjh ; k voafVr'ks; jksadsckt kj ewY; rFkk , sl svarj.k ds fy, l anRr i zfrQydh jde ds ; ksx ds 0-7
i zfr'kr] bl esal st ksHkhvf/kdgks] l svf/kd ughagksxk(
[kt gkadksbZfy[kr fdl h _ .k dsl euqns'ku l s l acaf/kr gks] ogkaykxw'kqYd dh nj l euqnsf'kr_ .k dh jde dk 0-5 i zfr'krgksxh(
xt gka fdl h LFkkoj l ai fRr dk
fo; djusdsfy, djkj fdl hgLrkarj.k&i = ds fy; s vi sf{krewY; kuql kj 'kqYd l s LVkfEi rfd; k x; k gks] rFkk , sl s djkjds vuql j.k esadksbZfo; &i =i j 'kqYd U; wure 100 : i ; sds v/; /khu jgrs gq, i woZesal anRr 'kqYd dksde djdsblvuqPNsn ds v/khu ns; 'kqYd
gksxk(?kt gkafdl h vfHkdrkZdks LFkkoj
l ai fRr dk fo; djusdsfy,i zkf/kdr djus dk eq[rkjukekfdl h gLrkarj .k&i = ds fy; svi sf{kr ewY;kuql kj 'kqYd l sLVkfEi r fd; k x; k gksrFkk , sl seq[rkj ukes ds vuql j.k esa]
eq[rkjukesdsfu"i knd rFkk mlO; fDr] ft l ds i {k esa bl sfu"i kfnr fd; k x; k gS] dse/;
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dksbZfo; &i = fu"i kfnr fd; kt krk gS] ogka, sl sfo; &i = i j'kqYd U; wure 100 : i ; s dsv/; /khu jgrsgq, ] i woZesal anRr'kqYd dks de djds bl
vuqPNsn dsv/khu ns; 'kqYd ns;gksxk(
t gkadksbZca/kd foys[k vuqPNsn38 ds v/khu fdl h ca/kd dsfy, vi sf{kr ewY; kuql kj 'kqYdl s LVkfEi r gS] rFkk ca/kdl ai fRr ds fo: ) QkbZy fd; sx; s fdl h okn ds vuql j.k esa
dksbZU; k; ky; hu fMh fu"i kfnrdh t krhgS] ogka, sl h fMh i jns; 'kqYd] U; wure 100 : i ; sds v/; /khu jgrs gq, ] vuqPNsn38 dsv/khu , sl sca/kd foys[ki j i woZesal anRr 'kqYd dksdedjdsbl vuqPNsn dsv/khu ns;'kqYd gksxk-
pt gkafdl h fy[kr ds}kjk] dksbO; fDr vi uh l ai fRr esavi uhi Ruh ; k i q=h ; k i q=o/kq dkuke i Fkdr% ; k l a; qDrrl gLokeh ds : i esa l fEefyrdjrk gS] ogkaykxw'kqYd dhnjl ai fRr ds ckt kj ewY; ds , di zfr'kr gksxh-
NwVi zfrfyI; kf/kdkj vf/kfu; e] 1957 1957 dk14dsv/khu i zfrfyfI; kf/kdkj dk l euqns'ku-
Nt gkafdl h fy[kr ds}kjk dksb
l ai fRr fdl h L=h varfjrh ; kvarfjfr; ksads i {k esagLrkarfjrdh t krh gS] ogka ; Fkk fLFkfrL=h varfjrh ; k varfjfr; ksa dsi {k esavarfjr rFkk fy[kr esaLi "Vr%of.kZr l ai fRr ds 'ks; ji j ykxw 'kqYd dh nj blvuqPNsn ds v/khu l ans; LVkEi
'kqYd dhnj l snksi zfr'kr degksxh-
7/24/2019 Schedule 1A for Stamp Duty
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23 izfr ;k m) j. ] ft l dh ckcr Hkkjrh; l k{;
vf/kfu; e] 1872 1872 dk 1dh /kkjk 76ds v/khu fdl h yksd vf/kdkjh ; k ml ds vkns'kl s; g i zekf.kr fd; k x; k gSfd og l gh i zfr
; k m) j.k gSvkSj t ksU; k; ky; Qhl l sl acaf/krrRl e; i zoRr fof/kdsv/khu i zHkk; ZughagS(
nl : i ; -
N
d fdl h , sl s dkxt &i =ksa dh i zfrfyfift l dsl aca/k esayksd vf/kdkjh l sfof/k}kjk vfHkO; Dr : i l s ; g vi s{kk dhxbZgSfd og fdl h yksd dk; kZy; esa; kyksd i z; kst u dsfufeRr vfHkys[kds
fy, ml scuk; s; kns([kt Ueksa] ci frLeksa] ukedj.kksa] l ei Z.kksa]
fookgksa] fookg&foPNsnksa] eR; qvksa; k nQul sl acaf/kr fdl h jft LVj dh ; k ml esadsfdl hm) j.kdhi zfrfyfi (
24 fdl h fy[kr dk] t ksfd 'kqYd l si zHkk; ZgSvkSjft l ds l aca/k esamfpr 'kqYd ns fn; k x; k gS]
i zfrys[k ; knwl jhi zfr( NwVd"kdksa dks fn; s x; s fdl h i V~Vs dk i zfrys[kt cfd , sl k i V~Vk 'kqYd l sNwV i zkIr gks(
, d l kS: i ; -
25 l hek 'kqYd ca/k&i= ;k vkcdkjhca/k&i vFkkZrrRl e; i zoRr fdl hfof/k dhmi ca/kksadsvuql j.kesa ; k l hek ; k vkcdkjh foHkkx ds fdl hvf/kdkjh dsfunsZ'kksadsvuql j.k esa; k l hek ; k
vkcdkjh ds fdl h 'kqYd ds l aca/k esa; k muesadi V ; k vi oapu dks jksdus ds fy, ; k mul sl acaf/kr fdl h vU; ekeys ; k ml l s l acaf/krfdl hckr dsl aca/k esafn; sx; sca/k&i =(
, d l kS: i ; -
26 eky dhckcr i fjnku vkns' ] vFkkZr~dksbZ, sl hfy[kr] t ks ml esa ukfer fdl h O; fDr dks ; kml ds l euqnsf'kfr; ksa ; k fy[kr ds /kkjd dks]
fdl h Mkd ; k i Rru i j ; k , sl sfdl h HkkaMkxkjesa] t gkaeky dk HkkVd ; k HkkM+si j ; k ?kkV i jHkaMkj.k l axghr ; k fu{ksi fd; k t krk gS] fdl h
nks: i ;
7/24/2019 Schedule 1A for Stamp Duty
11/24
eky ds i fjnku dsfy; sgdnkj cukrk gS] vkSj, sl hfy[kr ml esadhl ai fRr dsfo; ; k varj.ki j , sl seky dsLokeh }kjk ; k ml dh vksj l sfu"i kfnr dhxbZgks] t c fd , sl seky dk ewY;l kS: i ; sl svf/kd gks(
27 fookg&foPNsn dhfy[kr] vFkkZr~dksbZ, sl h fy[krft l ds}kjk dksbZO; fDr vi usfookg dk fo?kVudjrkgS(
nksl kS: i ;
28 fo'ks"kfookg vf/kfue;] 1954 1954 dk 43; k rRl e; i zoRr fdl h vU; fof/k esavarfoZ"Vfookg i zek.k&i = dhjft LVj esai zfof"V(
i kap : i ;
29 l ai fRr dsfofue; dhfy[kr( ogh 'kqYd t ks vf/kdre ewY; dhl ai fRr ds ckt kj ewY; dsgLrkarj.k&i = - 22i j t ks fdfofue; dhfo"k; &oLrqgS] i j yxrkgS-
30 vfrfjDr Hkkj dhfy[kr] vFkkZr~dksbZ,sl hfy[kr
t ksca/kd l ai fRr i j Hkkj vf/kjksfi r djrhgS%&
dt cfd ewy ca/kd vuqPNsn 38 ds[k.MdesafufnZ"V fd; sx; so.kZuksaesal sfdl h, d o.kZu dkgS] vFkkZr~dCt sl fgr
ogh 'kqYd t ks , sl h fy[kr }kjki zfrHkwr fd; sx; svkSj Hkkj dh jdeds cjkcj ckt kj ewY; dsgLrkarj.k&i = - 22i j yxrkgS-
[kt cfd , sl k ca/kd vuqPNsn 38 ds[k.M[kesafufnZ"V fd; sx; sfooj.kksaesal sfdl h, d o.kZu dkgS] vFkkZr~dCt sjfgr&
, d ; fn vfrfj r Hkkj dh fy[kr ds
fu"i knu ds l e; ] l ai fRr dk dCt k, sl h fy[kr dsv/khu nsfn; k x; k gS; k fn; st kusdsfy, djkj fd; k x; kgS(
ogh 'kqYd t ks Hkkj dh ft l ds
varxZr ewy ca/kd vkSj i gys fd; kx; k dksbZ vfrfjDr Hkkj gSdqyjde ds ckt kj ewY; ds cjkcji zfrQy ds gLrkarj.k&i = - 22i j yxrkgS] ft l esal sog 'kqYd t ks, sl s ewy ca/kd vkSj vfrfjDr Hkkji j l anRr fd; k x; k gs] de djfn; k t k; sxk-
nks; fn dCt kbl i zdkj ughafn; kx; kg( ogh 'kqYd t ks , sl h fy[kr }kjki zfrHkwr fd; sx; svfrfjDr Hkkj dhjde dsca/k i = - 12i j yxrk
7/24/2019 Schedule 1A for Stamp Duty
12/24
31 nku dh fy[kr] t ks O; oLFkki u 52; kol h; r ; kvarj.k- 56ughagS(
ogh'kqYd t ksml l ai fRr dst ksnkudhfo"k; &oLrqgS] dsckt kj ewY; dsgLrkarj.k&i = -22i j yxrkgS-
32 {kfriwfrZca/k&i= ogh 'kqYd t ks mruh jde dsi zfrHkwfr&i = -51i j yxrkgS-
33 iV~] ft l dsvarxZr voj&i V~Vk ; k mi &i V~VkrFkki V~Vs ; k mi &i V~Vs i j nsus ; k fdl h i V~Vs dkuohdj.kdjusdsfy; sdksbZdjkj gS%&dt gkafd , sl s i V~Vs}kjk HkkVd fu; r fd; k
x; k gSvkSj dksbZi zhfe; e ughafn; k x; k gS
; k i fjnRr ughafd; kx; kgS%&, dt gkafd i V~Vk , d o"kZl sde vof/k
dsfy, rkRi f; Zr gS(ogh 'kqYd t ks , sl s ca/k&i = 12i j , sl s i V~Vs ds v/khu ns; ; ki fjns; i wjhjde dsfy, yxrkgS-
nks t gka fd i V~Vk , sl h vof/k ds fy,rkRi f; Zr gS] t ks , d o"kZl sde ughagS] fdUrqi kap o"kZl svf/kd ughagS(
ogh 'kqYd t ks vkjf{kr fd; s x; svkSl r okf"kZd HkkVd dh jde dsca/k&i = -12i j yxrkgS-
rhut gka fd i V~Vk , sl h vof/k ds fy,
rkRi f; Zr gS] t ksi kap o"kZl svf/kd gS]fdUrqnl o"kZl svf/kd ughagS(
ogh 'kqYd t ks vkjf{kr fd; s x; s
vkSl r okf"kZd HkkVd dh jde ; kewY; ds Ms
7/24/2019 Schedule 1A for Stamp Duty
13/24
fy; s ; k vfxze fn; s x; s /ku ds fy; s ; kfn; s t kusokys vfxze ds fy; s eat wj fd; kx; k gSvkSj t gkafd dksbZHkkVd fu; r ughagS(
i zhfe; e ; k vfxze dh jde ; kewY; ] t ks i V~Vs esami of.kZr gS] dscj kcj ckt kj ewY; okysgLrkarj.k&i = -22i j yxrkgS% t gkai V~Vk , sl hvof/kdsfy; s
rkRi f; Zr gS] t ksrhl o"kZl svf/kdgS ; k 'kk'ofrd gks ; k fuf'prdkykof/k dsfy; srkRi f; Zr ughafd; kx; k gks] ogka, sl si V~Vsi j ogh'kqYdi zHkk; Zgksxk t ks i V~Vs i j nh xbl ai fRr ds ckt kj ewY; dsgLrkarj.k&i = -22i j yxrkgSA
xt gkafd i V~Vk fdl h fu; r fd; sx; sHkkVd
ds vfrfjDr fdl h t qekZus ; k i zhfe; e ; kvfxze /ku dsfy; s; k fn; st kusokysvfxzedsfy; seat wj fd; kx; kgS(
ogh 'kqYd t ks , sl s t qekZus ; k
i zhfe; e ; k vfxze dh jde ; kewY; ] t ks i V~Vs esami of.kZr gS] dscj kcj ckt kj ewY; okysgLrkarj.k&i = -22i j yxrk gS]vkSj t ksml 'kqYd dsvfrfjDr gksxkt ks ml n'kk esa] ft l esa fd dksbt qekZuk] ; k i zhfe; e ; k vfxze ughafn; k x; k gS; k i fjnRr ughafd; k
x; kgS] , sl si V~Vsi j ns; gksrk(t gkai V~Vk , sl hvof/kdsfy; srkRi f; Zr gS] t ksrhl o"kZl svf/kdgS ; k 'kk'ofrd gks ; k fuf'prdkykof/k ds fy; s rkRi f; Zr ughagks]rks , sl s i V~Vs i j ogh 'kqYd i zHkk;gksxk t ksi V~Vsi j nh xbZl ai fRr dsckt kj ewY; okys gLrkarj.k&i = -22i j yxrkgS(
i jUrq; g Hkhfddt c dksbZi V~Vk djusdsdjkj
dh fy[kr fdl h i V~Vs dsfy, vi sf{kr ewY; kuql kjLVkEi l s LVkfEi r gS] vkSj, sl s djkj ds vuql j.k esai V~Vk rRi 'pkr fu"i kfnrfd; k x; k gS] rc , sl si V~Vs
i j 'kqYd ,d l kS: i ; s l svf/kd ughagksxk(
[kt gkafdl h i V~Vsds l aca/k esa
7/24/2019 Schedule 1A for Stamp Duty
14/24
fdl h fl foy U; k; ky; dhdksbZfMh ; k vafre vkns'kfdl h i V~Vsds fy; svi sf{krewY; kuql kj 'kqYd l s LVkafi rgS vkSj i V~Vs dh fy[kr
rRi 'pkr~fu"i kfnr dh xbgS] rksogkaU; wure , d l k: i ; sdsv/; /khu jgrsgq,, sl si V~Vk foys[k i j i woZesal anRr 'kqYd dks de djdsbl vuqPNsn dsv/khu 'kqYdns; gksxk(
x i V~Vsdsfdl hdjkj esat gka
fuekZ.k] i zoZru vkSj varj.kch0vks0Vh0 Ldhe dsv/khu l M+d] i qy vkfn dsfuekZ.k esai V~Vsnkj }kjk [kpdh xbZjde ds cnys esai Fkdj l axzg dk vf/kdkjfn; k x; k gS] t gka , sl kdjkj i V~Vsnkj }kjk djkj ds
v/khu l aHkkO; [kpZ fd; st kus okyh jde ds nksi zfr'kr dh nj l s i zHkk;gksxkA
Li"Vhdj.k t cfd i V~Vsnkj fdl h vkorhZi zHkkjt sl s fd l jdkjh jkt Lo] Hkw&Lokeh dsmi djksadk va'k 'ks; j; k uxji kfyd njksa; k djksaesaLokeh dk va'k 'ks; jt ksfdi V~VkdrkZ l s fof/k }kjk ol wyh; gks] ds
pqdkusdk ft Eek ysrk gks] rksog jde]ft l ds fd] i V~Vsnkj }kjk pqdk; s t kus dkbl i zdkj djkj fd; k x; k gks] HkkVd dkHkkx l e>ht k; sxhA
NwV
[ksfrgj dh n'kk eas rFkk [ksrh djus dsi z; kst uksadsfy, i V~Vk ft l dsvarxZr [kk|; k i s; dsmRi knu dsfy, o{kksadk i V~Vk
gS] t ksdksbZt qekZuk ; k i zhfe; e fn; sfcuk; k i fjnRr fd; sfcuk fu"i kfnr fd; k x; kgS] vkSj t cfd dksbZ fuf'pr vof/k
7/24/2019 Schedule 1A for Stamp Duty
15/24
vfHkO; Dr dh xbZ vkSj , sl h vof/k , do"kZl svf/kd ughagS] ; k t cfd vkjf{krfd; k x; k vkSl r okf"kZd HkkVd , d l kS: i ; sl svf/kd ughagS-
34 'ks; jksa dk vkoaVu&i ] t ks fdl h dai uh ; ki zLFkkfi r daiuhesa; k fdl h dai uh ; k i zLFkkfi rdai uh}kjk fy; st kusokysfdl hm/kkj dh ckcr~gS(
nks: i ;
35 izR;kHkwfr&i= nksl kSi pkl : i ;36 vuqKfIr i =] vFkkZr~_ .kh rFkk ml dsysunkjksads
chp bl ckr dk dksbZdjkj fd ysunkj fofufnZ"V
l e; ds fy, vi usnkoksadks fuyafcr dj nsaxsvkSj _ .kh dks Lo; a vi us foosdkuql kj dkjckjpykusnsaxs(
i kap l kS: i ;
37 daiuhl axe&Kkiud; fn ml ds l kFk dai uh vf/kfu;e] 1956
1956 dk 1dh /kkjk 26 ds v/khul axe&vuqPNsn l ayXu gks(
i kap l kS: i ;
[k; fn ml dsl kFkmi ; qZDr l ayXu u gk(
NwV
fdl h l axe dk Kki u t ks ykHk ds fy, ughacuk; k x; k gS vkSj dai uh vf/kfu; e] 19561956 dk 1dh/kkjk 25 dsv/khu jft LVhdrgS-
dai uhdh 'ks; j i wat hdsvuql kj ogh'kqYd t ks vuqPNsn 10 ds v/khul axe&vuqPNsn i j i zHkk; ZgS-
38 ca/kd foys[ ] t ksgd foys[kksads fu{ksi ] i .; e; k fxjoh ; k vkMeku -6i ksr ca/k&i = -13 Ql y dk ca/kd -39 t gkt h ekyca/k&i = -50; k i zfrHkwfr ca/k&i = -51l sl acaf/kr djkj ughagS%&dt cfd , sl s foys[k esal ekfo"V l ai fRr ; k
l ai fRr ds fdl h Hkkx dk dCt k ca/kddrkZ}kjk nsfn; k x; k gS] ; k fn; st kusdsfy,
djkj fd; kx; kgS(
gh 'kqYd t ks , sl s foys[k }kjki zfrHkwr jde dscjkcj ckt kj ewY;dsgLrkarj.k&i = - 22i j yxrk
gS-[kt cfd ; Fkki woksZDr dCt kughafn; kx; kgS;k
fn; st kusdsfy, djkj ughafd; kx; kgS(ogh 'kqYd t ks , sl s foys[k }kjki zfrHkwr jde ds ca/k&i = - 12
7/24/2019 Schedule 1A for Stamp Duty
16/24
i j yxrkLi"Vhdj.k , sl sca/kd dsckjsesa] t ksca/kdnkj
}kjk ca/kfdr l ai fRr ; k ml dsHkkx dsHkkVddk l axzg.k djusdsfy, eq[rkjukek nsrk gS]; g l e>k t k; sfd og ml vuqPNsn dsvFkZ
dsvarxZr dCt knsnsrkgS-x t cfd dksbZ l kai kf'oZd ; k l gk; d ; k
vfrfjDr ; k i zfrLFkkfi r i zfrHkwfr gS] ; kmi jksDr of.kZr i z; kst u dsfy, vkSj vk'okl uds : i esagS] t gka fd ewy ; k i zkFkfedi zfrHkwfr l E; d : i l sLVkfEi r gS(
NwV
os fy[krsa] t ksHkwfe fodkl m/kkj vf/kfu; e]
1883 1883 dk 19; k d"kd m/kkjvf/kfu; e] 1884 1884 dk 12dsv/khum/kkj ysus okys O; fDr; ksa }kjk ; k mudsi zfrHkwvksa}kjk , sl svfxzeksadspqdkusdsfy,i zfrHkwfr ds: i esafu"i kfnr dhxbZgS-
, d l kS: i ; -
39 Ql y dkca/kd] ft l dsvarxZr dksbZ,sl hfy[krgS] t ksQl y ds fdl h ca/kd i j fn; sx; sm/kkj
dsi zfrnk; dh i zfrHkwr djusdsfy, fdl hdjkjdksl kf{; r dj rhgS] pkgsca/kd dsl e; Ql yvfLrRo esagks; ku gks(
nks: i ;
40 uksVjh l aca/kh dk;Z] vFkkZr~dksbZ , sl h fy[kr]i "Bkadu] fVIi .k] vuqi zek.ku] i zek.k&i = ; ki zfof"V] t ks i zl k{; -46ugha gS vkSj t ksi fCyd uksVjh }kjk vi us i nh; drZO; ksa dsfu"i knu esa; k fdl h vU; O; fDr }kjk i fCyd
uksVjh ds : i esa fof/k i woZd dk; Zdjrs gq,fu"i kfnr dhxbZgS(
nl : i ; -
41 fVIi .k ;kKkiu & t ksnyky ; k vfHkdrkZ}kjkvi us ekfyd dks] , sl s ekfyd ds ys[ksfuEufyf[kr ds ; ; k fo; dh i zKki uk nsrsgq, Hkst kx; kgS%&
d, sl s fdl h eky dk] t ks , d l kS: i ; s l s
vf/kd ewY; dkgS(
nks: i ;
[k, sl s fdl h 'ks; j] fLi ] LVkd] ca/k&i =]fMcsapj] fMcsapj&LVkd ; k fdl hi zdkj dsvU;
; FkkfLFkfr] muds ; ; k fo; dsl e; i zfrHkwfr ds ewY; ds i zR; sd
7/24/2019 Schedule 1A for Stamp Duty
17/24
foi .; i zfrHkwfr dk] t ks , d l kS: i ; s l svf/kd ewY; dk gS] t ks l jdkjh i zfrHkwfr ugks(
nl gt kj ; k ml ds Hkkx ds fy; s, d : i ; k-
x, sl sfdl hl jdkjhi zfrHkwfr d (
NwV
fVIi .k ; k Kki u t ks nyky ; k vfHkdrkZ}kjkvi usekfyd dks] , sl sekfyd dsys[ks; k fdl hl jdkjh i zfrHkwfr ; k fdl h 'ks; j fLi ] LVkd]ca/k&i =] fMcsapj] fMcsapj&LVkd ; k bl h i zdkj dsvU; foi .; i zfrHkwfr ; k fdl hfuxfer dai uhds; k vU; fuxfer fudk; ds; ; k fo; dhi zKki uk nsrs gq, ] t ks vi sf{kr gSmul s l acaf/kri zfof"V] vuqPNsn 20 ds[k.M drFkk [kesaof.kZr l ek'kks/ku l wphesacuk; h t kdj Hkst h xbZgks-
; FkkfLFkfr] muds ; ; k fo; dsl e; i zfrHkwfr ds ewY; ds i zR; sd
nl gt kj ; k ml ds Hkkx ds fy; svf/kdre ,d gt kj : i ; s dsv/; /khu] , d : i ; k-
42 i ksr dsekLVj }kjkvki fRr dk fVIi .k( nl : i ;
43 foHkktu dhfy[kr ogh 'kqYd t ks, sl h l ai fRr ds i Fkdfd; sx; sva'k ; k va'kksadsewY; dhjde dsca/k&i = -12i j yxrkgS(fVIi .k l ai fRr foHkkt u fd; st kus
ds i 'pkr~cp jgs l cl s cMsva'k dks; k ; fn nks; k vf/kdl eku ewY; dsva'k gSt ksvU;va'kksaesal s fdl h Hkh va'k l sNksVsughagSrks, sl sl eku va'kksaesal s , d va'k dks,sl k va'kl e>k t k; sxk ft l l svU; va'ki Fkd dj fn; sx; sgS(
i jUrqdt cfd foHkkt u dh dksbZ, sl h
fy[kr fu"i kfnr dh xbZ gft l esa l ai fRr dks i Fkd~&i Fkd
foHkDr djus dk djkj gSvkSj, sl s djkj ds vuql j .k esa
7/24/2019 Schedule 1A for Stamp Duty
18/24
foHkkt u dj fn; k x; k gS] rc, sl k foHkkt u i zHkkohdjusokyhfy[kr i j i zHkk; Z'kqYd esa l si zFke fy[kr dh ckcr pqdk,x; s'kqYd dhjde de dj nh
t k; sxh] fdUrqog , d l kS: i ; sl sde ughagksxk(
[k t gka dsoy df"k Hkwfe dsfoHkkt u l s l acaf/kr fy[kr gS]ogka'kqYd ds i z; kst u ds fy,ckt kj ewY; okf"kZd Hkw&jkt Lo dsl kS xquk l s l axf.kr fd; k
t k; sxk(xt g fd fdl h jkt Lo i zkf/kdkjh
; k fl foy U; k; ky; }kjkfoHkkt u dk i kfjr vafrevkns'k] ; k foHkkt u djus dkfunsZ'k nsrsgq, e/; LFk }kjk fn; kx; k i apkV] foHkkt u dh fdl hfy[kr ds fy, vi sf{kr LVkEi
l sLVkfEi r fd; k x; k gS] vkSj, sl svkns'k ; k i apkV dsvuql j.kesafoHkkt u dh fy[kr rRi 'pkrfu"i kfnr dh xbZgS] ogka, sl hfy[kr i j 'kqYd , d l kS: i ; sl svf/kd ughagksxk-
44 Hkkxhnkjhd- Hkkxhnkjhdhfy[kr &
dt gkaHkkxhnkjh esadksbZvfHknk; ds 'ks; jugha gS ; k t gka , sl s vfHknk; ds 'ks; j: i ; si pkl gt kj l svf/kd ughagS(
, d gt kj : i ; -
[kt gka, sl s vfHknk; ds 'ks; j : i ; s i pklgt kj l svf/kd gS(
vf/kdre i kap gt kj : i ; s dsv/; /khu jgrsgq, vfHknRr 'ks; jksadknksi zfr'kr-
[ Hkkxhnkjh dk fo?kVu ; k Hkkxhnkjh dhl sokfuofRr&
dt gka Hkkxhnkjh dk fo?kVu gksus i j ; kfdl hHkkxhnkj dsl sokfuofRr gksusi j dksbZLFkkoj l ai fRr , sl s Hkkxhnkj t ks fd ml
ogh 'kqYd t ks, sl l ai fRr dsckt kjewY; dsokysgLrkarj.k&i = -22i j yxrkgS-
7/24/2019 Schedule 1A for Stamp Duty
19/24
l ai fRr dksvi usvfHknk; ds 'ks; j ds : iesayk; k Fkk] l sfHkUu fdl h Hkkxhnkj }kjkvi us'ks; j ds: i esayht krhgS(
[kfdl hvU; ekeyse( nksl kSi pkl : i ;
45 eq[rkjukek] [/kkjk 2 21}kjk ; Fkk&i fjHkkf"kr]
t ksi jks{khughagS%&
dt cfd og , d ; k vf/kd O; fDr; ksadks] ,dgh l aO; ogkj esadk; Zdjusdsfy, i zkf/kdrdjrk gSft l esa, d gh l aO; ogkj l sl acaf/kr, d ; k vf/kd nLrkost ksa dk jft LVhdj .kmi kIr djusdsfy; s; k , sl s, d ; k vf/kd
nLrkost ksadk fu"i knu Lohdr djusds fy; sfu"i kfnr fd; kx; keq[rkjukek Hkhl fEefyrgS(
i pkl : i ;
[kt cfd og , d O; fDr dks , d l s vf/kdl aO; ogkjksa esa ; k l k/kkj.kr%dk; Zdjus dsfy; s ; k nl l s vuf/kd O; fDr; ksa dksl a; qDrr%; k i Fkdr%, d l svf/kd l aO; ogkjksaesa; k l k/kkj.kr%dk; Zdjusdsfy, i zkf/kdr
djrkgS(
, d l kS: i ; -
xt cfd og i zfrQy dsfy, fn; kx; k gSrFvfHkdrkZdksfdl h LFkkoj l ai fRr dk fo;djusdsfy, i zkf/kdr djrkgS(
ogh 'kqYd t ksl ai fRr dsckt kj ewY;ds gLrkarj.k&i = -22i j yxrkgS-
?kt cfd og i zfrQy dsfcukfn; k x; k gSvkSjvfHkdrkZdkse/; i zns'k esafLFkr fdl hLFkkojl ai fRr dhfo; ] nku fofue; vFkokLFkk; h
: i l svU; l akar djusds fy; s i zkf/kdrdjrkgS%&
, dnwl jsfu"i knu dhrkjh[k l s, d o"kZl svuf/kd dhdkykof/kdsfy; s(
, d l kS: i ; -
nksbl dsfu"i knu dh rkjh[k l s, d o"kZl svf/kd dh dkykof/k dsfy; s; k t cfdog vi zfrl agj.kh; gks] ; k t cfd ogfdl h fuf'pr vof/k ds fy; s rkRi f; Zru gks(
ogh 'kqYd t ksl ai fRr dsckt kj ewY;ds gLrkarj.k&i = -22i j yxrkgS-
vU; fdl hekeyse(Li"Vhdj.k 1 , d l s vf/kd O; fDr; ksa dh
7/24/2019 Schedule 1A for Stamp Duty
20/24
ckcr~ml n'kk esa] ft l esafd os, d ghQedsgS] bl vuqPNsn dsi z; kst uksadsfy; s; gl e>kt k; sxk fd os, d ghO; fDr gS(
Li"Vhdj.k 2 %&jft LVhdj .k i n ds varxZr , sl hi zR; sd f; kvkrhgS] t ksjft LVhdj.kvf/kfu;e]
1908 1908 dk 16dsv/khu jft LVhdj.kl svuq"kafxd gS(
46 fofue;&i= ;kopu&i fo"k; d] i zl k{; ] vFkkZruksVjh i fCyd ; k ml gSfl ; r esafof/k&i woZd djusokysfdl h vU; O; fDr }kjk fyf[kr : i esadhxbZ, sl h ?kks"k.kk] t ks fofue; &i = ; k opu&i =dksvuknj djusdkvuqi zek.ku djrhgS(
nl : i ; -
47 iksr dsekLVj }kjkvkfiRr vFkkZr~i ksr dh; k kds fooj.kksadk , sl k ?kks"k.kk&i =] t ksgkfu; ksadkl ek; kst u djus; kvkSl rksadki fjdyu djusdhnf"V l sml ds}kjk fy[kk x; k gSvkSj i ksr dksHkkM+sdh l afonk i j ysusokyksa ;k i j sf"kfr ; kasa}kjki ksr i j eky u yknus; k i ksr l seky u mrkjusdsfy; sml }kjkmudsfo: ) fyf[kr : i esadh
xbZ?kks"k.kk t c fd , sl k ?kks"k.kk&i = uksVjhi fCyd; k ml gSfl ; r esa fof/ki woZd dk; Zdjus okysfdl h vU; O; fDr }kjk vuqi zekf.kr ; k i zekf.krfd; kx; kgS(
nl : i ; -
48 ca/kfdr l ai fRr dk i zfrgLrkarj. ( nksl kS: i ;
49 fueZqfDr vFkkZr~dksbZfy[kr] t ks , sl h fueqZfDrugha gS ft l ds fy; s /kkjk 23&d }kjk mi ca/k
fd; k x; k gSft l ds }kjk dksbZO; fDr fdl hvU; O; fDr i j nkos dk ; k fdl h fofufnZ"Vl Ei fRr i j nkosdkR; kx dj nsrkgS(
ogh 'kqYd t ks l ai fRr ds ml 'ks; ji j ft l i j fd nkosdk R; kx fd; k
x; k gS] dsi zfrQy ; k ckt kj ewY;t ks Hkh mPprj gks] ds ca/k&i = -12i j yxrkgS-
50 tgktheky ca/k&i vFkkZr~dksbZfy[kr t ksmlm/kkj dsfy; si zfrHkwfr nsrh gSt ksfdl h i ksr dsQyd i j yknsx; s; k yknst kusokysLFkksjk i jfy; k x; k gS vkSj ft l dh vnk; xh LFkksjk ds
xarO; i Rru i j i gqapusi j l ekfi r gS(
ogh'kqYd t ksi zfrHkwr fd; sx; sm/kkjdh jde ds ca/k&i = - 12i jyxrkgS-
51 izfrHkwfr ca/k&i= ;k ca/kd foys[ ] t gka , sl k nksl kSi pkl : i ;
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i zfrHkwfr ca/k&i = ; k ca/kd foys[k fdUghi nh; drZO; ksads l E; d~fu"i knu ds fy, i zfrHkwfr ds : i esafu"i kfnr fd; k x; k gS; k t ksml dsvk/kkj i j i zkIr/kujkf'k ; k vU; l ai fRr dk ys[kk&t ks[kk nsusdsfy,fu"i kfnr fd; k x; kgSfdl hl afonkdk l E; d~i kyu
l qfuf'pr djusdsfy; s; k fdl h U; k; ky; ; k yksdvf/kdkjhdsfdl hvkns'kdsvuql j .kesat ksU; k; ky;Qhl vf/kfu; e] 1870 1870 dk 7}kjk vU; Fkkmi caf/kr u gksi zfrHkwfr }kjk fu"i kfnr fd; kx; kgS(
NwVas
ca/k&i = ; k vU; fy[kr t c fd og fu"i kfnrfd; k t k; s%&
dfdl hO; fDr }kjk bl ckr dh i zR; kHkwfrnsus ds i z; kst ukFkZ fd fdl h [kSjkrh
vkS"k/kky; ; k vLi rky ; k yksdmi ; ksfxrk d fdl hvU; mn~ns'; dsfy; sfn; sx; si zkbZosV panksal sO; qRi Uu LFkkuh;vk; i zfrekl fofufnZ"V jkf'k l sde ughagksxh(
[k, sl sO; fDr; ksa}kjk ft UgksausHkwfe fodklm/kkj vf/kfu; e] 1883 1883 dk 19; k d"kd m/kkj vf/kfu; e] 1884
1884 dk 12ds v/khu vfxze /kufy; s gS] ; k muds i zfrHkwvksa }kjk , sl svfxze /ku ds pqdk fn; s t kus ds fy; si zfrHkwfr ds: i esa(
xl jdkj ds vf/kdkfj; ksa }kjk ; k mudsi zfrHkwfrvksa}kjk fdl h i n dsdrZO; ksadsl E; d~fu"i knu dks ; k mudsvi us i nds vk/kkj i j i zkIr /kujkf'k ; k vU;
l ai fRr dk l E; d~: i l sys[kk nsusdksl qfuf'pr djusdsfy; s(
52 O;oLFkki dO; oLFkki u dh fy[kr ft l ds varxZr
egj foys[kgS
ogh 'kqYd t ksO; oLFkkfi r l ai fRr dsckt kj ewY; dhjkf'k dsca/k&i = l a-12i j yxrkgS]
i jUrq t gka fd O; oLFkki u dsfy; sdjkj O; oLFkki u dh fy[kr ds
fy; s vi sf{kr LVkEi l s LVkfEi r gvkSj , sl s djkj ds vuql j.k esa
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NwV
fookg ds vol j i j eqql yekuksadschpfu"i kfnr fd; k x; k egj foys[k pkgs, sl k foys[k fookg ds i woZ; k fookg dsi 'pkr~fu"i kfnr fd; kx; kgks(
O; oLFkki u l aca/kh fy[kr rRi 'pkrfu"i kfnr dhxbZgS] ogka, sl hfy[kri j 'kqYd , d l kS: i ; s l s vf/kdughagksxk-
[kO; oLFkki u dk i zfrl agj. , d l kS: i ; -
53 'ks; j okj okgd ds fy; s dEi uh vf/kfu; e]1956 1956 dk1dsv/khu fuxZfer(
NwV
'ks; j okjaV] t cfd og fdl h dEi uh }kjk dai uhvf/kfu;e] 1956 1956 dk 1dh/kkjk 114ds vuql j.k esa fuxZfer fd; k x; k gS] LVkEijkt Lo dyDVj dksml 'kqYd dsfy; si z'keu&/kuds: i esafuEufyf[kr dh vnk; xh dj nh t kusi j i zHkkohgksxk&
okjaV esafofufnZ"V 'ks; jksadh vfHkfgrjde ds cjkcj ckt kj ewY; ds
gLrkarj.k&i = -22i j l ans; 'kqYddkMs
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'kqYd dsfy; sfMcsapj nk; hgks; ku gk( i Sl[kca/k&i =] ca/kd&foys[k ; k chek i kfyl h
}kjk i zfrHkwr fdl hfgr dk(vf/kdre ,d l kS: i ; sdsv/; /khujgrsgq, ] ogh'kqYd t ksfgr dh, sl hjde ; k ewY; ds ca/k&i = -12i j yxrkgS-
xegki z'kkl d vf/kfu; e] 1963 1963dk45dsv/khu fdl hl ai fRr dk(
, d l kS: i ; -
/k,d U; kl h l snwl jsU; kl h dks ; k , dU; kl h l s fgrkf/kdkjh dks fdl hU; kl &l i afRr dk i zfrQy dsfcuk(
nksl kS: i ;
N
i "Bkadu }kjkvarj.k%&dfofue; &i =] pSd ; kopu&i = dk(
[kogu&i =] i fjnku vkns'k] eky dsfy; sokjaV ; k eky i j gd dh vU;okf.kfT; d nLrkost dk(
xchek i kfyl hdk(?kdsUnzh; l jdkj dhi zfrHkwfr ; ksadk(
57 iV~Vsdkvarj. ] l euqns'ku }kjk u fd mi i V~Vs}kjk(
NwV
'kqYd l sNwV i zkIr fdl hi V~Vsdkvarj.k(
ogh 'kqYd t ks ml l ai fRr ds t ksvarj.k dh fo"k; &oLrqgS] dsckt kj
ewY; dsgLrkarj.k&i = - 22i jyxrkgS-Li"Vhdj.k %& fdl h [kuu i V~Vs ds
l ekuqns'ku dhn'kk esackt kj esaewY; l ekuqnsf'kr i V~Vs dhdkykof/k dk /; ku j[krs gq,vuqPNsn 33 d ds v/khul axf.kr dh xbZjde ; k ewY;dscjkcj gksxk-
58 U;kld & dh?kks"k.kk&
fdl h l ai fRr dh ; k ml dsckjsesat c fdol h; r l sfHkUu fyf[kr : i esadh xbZgks&
dt gkal ai fRr dkO; ; u gk( ogh 'kqYd t ksO; oLFkkfi r l ai fRr ds
ckt kj ewY; dsca/k&i = -12i jyxrkgS-
[kfdl hvU; ekeyse( i kap l kS: i ;
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[k& dki zfrl agj.k &fdl hl ai fRr dk ; k ml dsckjsesat cfd ogol h; r l s fHkUu fdl h fy[kr ds : i esafd; kx; kgks(
nksl kSi pkl : i ; s-
59 eky dsfy;sokja vFkkZr~, sl hdksbZfy[kr] t ksml esa ukfer fdl h O; fDr ds ; k ml dsl euqnsf'kfr; ksads; k ml ds/kkjd dsml eky esadh l ai fRr dsgd dk l k{; gSt ks fdl h MkdHk.Mkxkj ; k ckV esaml i j i M+sgS] t cfd , sl hfy[kr , sl sO; fDr }kjk ; k ml dhvksj l sft l dhvfHkj{kk esa, sl k eky gS] gLrk{kfjr ; k i zekf.krdhxbZgS(
nks: i ;