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e+d|C |+|+

e+d| C qT usTT\sY n+{sT. C n s> |], qyTqT dT\Te>


e+d+> esTksTT. usTT\sY e+d+ n sT>qT, eT<Te>qT +T+~. usTT\sY e+d+
me e+dT\T (22`25%), e X (150 \\T/100 >.) +T+~. usTT\sY q
yTqT me u>+ e+d+> e], 6 ys 2 \ |> sTe > $<+> XdjT+>
sb+~+#&sTT. M{ jeq |<T\T k<sD+> >T& C y{ b*q|{, $ e\+ 5
6 ys\ ejTdT $sTT+#{ d<+> +{sTT.
CT\T eT]jTT y{ ;&+> |<T\T : qV+|twsY, |yYs eT]jTT y{ ]wt CT\qT
usTT\sY me> |jksT. y{ ]wt C |sT>T<\ me eT]jTT eT
XD e+k #ksTT. sC L& n =+<s> e \+ |sT>TsTT. s+
q yTqT me u>+ e+d+> esTksTT.
eT]jT usTT\sY |+> n_e~ |sq | eT]jTT e e+X\qT y&*.
eTq <X+ L& |<H me> |jdTHsT. y+u, sdt, +&u, Vu , nq, eH
|s usTT\sY es{ \ueTeTHsTT.

& |\\ m+|


e sE me sTe e#$>qT, <D $j> keTs eT]jTT Je keTs
*qTe+{ \D\Tq usTT\sT &|\\qT m+| #jT&+ eT+~. <s me nsTTqqT eTq
yT\T C & |\\H usTT\sY |+|+ bs+_+#*. ybs <c q&# usTT\sY bs\
d+sC & |\\H bs+_+#*. V#\ qT+& =, n$ 6 ys\ ejTdT s>H n$T yj*.
d+sC qT ds|s #jTT V#\ $es\T +~ |{ b+<T|s&$.
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4.
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7.
8.
9.
10.
11.

V#
y+fXs V#dt *$Tf&
&eT+& V#dt |y{ *$Tf&
d bsyT |y{ *$Tf&
sjT V#dt |y{ *$Tf&
Cb
dV V#dt
lyd V#dt |y{ *$Tf&
sTeT\ ;&sY |y{ *$Tf&
$.mdt.mH. V#dt |y{ *$Tf&
mdt.mdt. V#dt |y{ *$Tf&
dT>TDV#dt

|<X+
e+d| C & |\\ |sT
V<su<
y+u
V<su<
y+u
V<su<
Vu
V<su<
y+u
V<su<
eH
V<su<
y+u
$jTy&
y+u
es+>
y+u
sT
y+u
dwH |Tq|PsY
y+u
V<su<
sdt
566

>Ved : usTT\sT w&T d#yTq >*, y\TTsT |d]+# +&*. | & 1.0 #. n&T>T

H\ e\d +T+~. $jT ed >\ b+\ dMTbq w&T ]+#*. >Ved, ] |]d {
ys |sjT+ < s+&T ys\=k] < H\=k] &|\\T ds|s njTT, V#dt
@sT #dTy*. $<+> bs+ m T +{j n eT]jTT { n<q+>
w&\T ]+#Ty*. n+f m|& w& U> +T+<qe. U> +& w&qT sTy e#
&|\\ T =s Xu|s, &sT s |]s\T neT] d<+> +#*.

jeq |<T\T : & |\\T +#e\dq d Xu+> y&{ \ k&qT *| &>*.

eT~jH, dT$T~jH yTT<\>T $T d+Vs eT+<T\T 25 $T.. 10 s yd |]


#j*. b d\+ nsTT ;+> b&sT, dTq+ *| y\y jT&+ eT+~. &dH+{ <e+
w&TqT, |]s\qT Xu |s#*. sE |\\T V#dt qT+& d| nj, y{ e\dq y&, >*,
y\TTsT eT]jTT >* eT d]> +&T #&*. |\\ y& \T>C d+<T>qT m\ &sq T
>, >dt &s\Y qT> neTs*. @ &sY nsTTH \T\ y& eT]jTT + &|\ \ | +BeTjT
#&*. &sY H, Hs& | 250 |\\ neT] d]bT+~. $ n+<TuT
q|&T eT&T 100 y{ \T\T neT]q m&\ 250 & |\\ d]bT+~. yTT<{ ys+ 350
d*jTdt y#<H y*. sTy | ys+ 2.80 d*jTdt Zd 4e ys+ e# d] 250 d*jTdt
+&T #&*. #*, s >\T\T me> q|&T >dt < u>TZ\ <s &+> #jT&+ eT+~.
usTT\sT |+|+ eT+ |*\T \>\+f q+ yT, { d\qT {sTT+#*.
& |\\ ejTdT
6 ys\ es
6 ys\ |&

yT d\+
2 n+.
3 n+.

{ d\+
1 n+.
1 n+.

usTT\sY qT Cdt L& |+#& M\Tq|{, &|t *sT |< me> y&T
q~. Cdt |+q #| +~bsTTq sT|\T @s&, =+sT ], e+d+ ~>T&
eT]jTT HD ZbjT neXeTTq~.

usTT\sT bwD : eTTK+> usTT\sT |+|+ 70`75 X+ KsT yT neT+~.


|sT>T<\ L& <D jTT bw $\Te\ MT< <s|& +T+~. n+<Te\q M{ <D
>T]+ n~ X< eV+#*. usTT\sT |+|+ me u\T >&+#\+f, yT KsT ejTT
#dTy*.
usTT\sT e\dq bw |<s\+{ >T b deTLs = <D $TXe\
qeTH\T |{ e&q$. M{ sT\T b{+#e#T. < eT b++ e <s <=sT
~qTdT\qT { >T esTqT #jTe#T. esT\T yT| #j *. ~qTdT\T eTyTq HD *
+&*.
567

~qTdT\T
yTTCq\T (\T)
Cq\T/d\T (\T)
qH rdq kj |+& (\T)
qH rdq ysTXq> |+& (\T)
qH rdq b<T sT>T&T
|e |+& (\T)
#| (\T)
&*jT+ bd{ (\T)
dTq|ssTT b& (\T)
|
d\eD\ $TXeT+ (\T)
yT~jH (\T)
$$TH m, _2, &3, (>eTT\T)
$$TH _ +| (>eTT\T)
$$TH 50% (>eTT\T)
=*H s& (>eTT\T)
k/d> (&jk{) (>eTT\T)

kssY
(0`3 ys\T)
35.0 55.0 58
20.0
`
`
`
10.0 33.4
33.2 22.2
`
`
5.0
5.0

|wsY
(4e ys+ qT+&)
42.0 62.0 65.0
20.0 `
`
` 10.0 24.4
26.2 15.2
`
`
5.0
7.0

10.0
1.0
0.6
`
0.1
0.06
10
10
2
100
50

10.0 5.0
1.0 1.6
0.6 1.0
`
`
0.1 0.1
0.06 0.06
10
10
10
10
2
2
100 100
50
50

5.0
1.6
1.0
`
0.1
0.06
10
10
2
100
50

`
1.9
1.3
0.25
0.1
0.2
10
10
2
100
50

`
1.9
1.3
0.25
0.1
0.1
10
10
2
100
50

usTT\sY |+> jsT#jT&q kssT, | wsY <D\H y&*. yTT<{ 3 ys\


es kssY <D, s |wsT <D\qT y*. ks sT <D e+dT\T 22 X+, X
<D 2900 \\T +&* |wsY <D e+dT\T 20 X+, X 3000 \\T
<D +& <DqT jsT #dTy*. n|& usTT\sT |sT>T<\ d]> e+T+~. #
e+d| ~>T& ZbjT |e<eTT+T+~. usTT\sY <D 1 < 3 X+ es qH <
=eqT y& <D $j> keTsqT |+#e#T (1.6 qT+& 1.7).
yT\T C usTT\sY & |\\ bs+_+, eT+ bwD, jeq+ |]q sTe,
yT $j> $es\T +~ $<+> +{sTT.
ejTdT
sTe
yT KsT
sTe> yTe]&
6 ys\T
1800 >.
3600 >.
1.8
7 ys\T
2200 >.
4840 >.
2.0

s>\T
mdwj = : usTT\sY |\ y~ re+> edT+ ~. u] j e\ *> y~ usTT\sY
sTe d]>Z sbe&+ e\ qw+ y{\TT+~. y~ kq & |\\T sd+> +& yT d]>
568

qbe&+ sT>TT+~. eTsD+q & |\\ |>T\T _ +{sTT. j+{j{ eT+<T\T yT


eT]jTT { y& y~ kq |\\qT b&e#T. >T { bT dfsY eT+<TqT
e&+ <s y~ s+& y]+#T=qe#T.

&jddt : b{Cy e\q k y~ usTT\sY |]XeT re qc >TseT+~. usTT\sY


n~ d+K eTsD+#&+, s>+ qT+ \Tq |\ sTe d]> sbe&+ sT>TT+~. yT
&jk{ d]jTq y<T y&q|&T >, nd\ T y& be&+ e\q > y~ edT+~.
11e sEqT+& 8e ys+ |\ m|&q y~ usTT\sY |\\ ke#T. s>+ kq |\\T
eT\\ >T$T>& dTd> +{sTT. msT| es+ >\ sqT #&e#T. yT eT]jTT sT e
rdT=+{sTT. eTsD+q |\\ |e\T _ s+ * +{sTT. yT eT]jTT { &jk{
eT+<T\T >T y<T y& s> y]+#e#T.

H|jTdt s &dC (>+us s>+) : y~ _s ysdt <s \T>TT+~. usTT\sY &


|\\T 1e ys+ qT+& 2 H\\ ejTdT es y~ me> >TsesTT. y~ kq & |\\T 10
qT+& 20 X+ es #bsTT. $s#H\T, d]> \& be&+, eDT y~ \D\T.
#bsTTq # eT]jTT =& +&s\ MT< s| #s\T eT]jTT s >+~ | L& NeTT
eT]jTT s| #T\T q|&sTT. y~ kq & |\ \qT y+H ysT #jT&+ eTTK+. s>| &
|\\qT ysT#jT&+ eT]jTT j+{j{, $$TH\T *| e+ e\q =+ |XeTq+
\T>TT+~. y~ ysD 10`14 sE +&jT{ dH {\T #jTe#T.

=s s>+ (s{ s>+) : y~ ysdt eTT\ <s \T>TT+~. 4`5e sE ejTdT &
|\\ m|t`1 sY& { ysTT+#*. eT+<T y~ s< X 6 ys\ <T|] DdT+~. n+<T#
usTT\sY & |\\qT >T& <>Zs> |+q|&T, 4e ys+ s+&e sY.&. { ysTT+#*. sY.&.
y~ kq usTT\sY |\\T |\T |\T> eTsDksTT. yT&\T y\&+, |# es+\ $s#H\T,
dq> eT\Z&+ y~ \D\T, y~ kqsTT y+H m|t`1 sY.&. { ysTT+#*. dq s|
>&\ #T\T JsXjT (by+{\dt) |* u>+ q &sTT. |>T bs\T msus+, >*
>={ eT& +&+jTT+&+, Xd d+#T\T _|\> qT+&+. d nqT |< |>T\ +H
s|#T\T |+& +&+ yTT<\>Tq$ $T> \D\T. ysD s>+ kq qT y+H ysT
#j*. ys e\qT w& seL&<T. w&T #T s+&T n&T>T\ <s+ dTq+, >eH
b&sT yj *. |yX <s+ e< |H sTT +#*. *+#+<T s s>\T y]+#+<T
j+{j{, $$TqT 10 sE\T y&*.

d.sY.&. ( sds &dC) : usTT\sY q |\ y~ re+> edT+~. eTTqT+& NeTT


s+, >Ts, Xd +~ s> \D\T. usTT\sY |\\T sTe >TZsTT. eTsD+q |\\ >*
>={ eT& +& jTT+T+~. jT+| \ bs edT+~. j+{j{ eT+<T\T, jeTT{H
< fH eT+<T\T y&&+ e\q s> y+H qjT+ #jTe#T.
569

eT+<T
m) {jeTT{H (45%)
ejTdT
yTT<{ ys+
8/9 sE
3e ys+
4e ys+
5 e ys+
6e ys+
_) fH k\TT
1`3 sE\ ejTdT
8 sE\ s

d.sY.&. ysD

ysD
(1000 usTT\sY : {)

sE 5 >eTT\T (3 sE\T)
sE 5 >eTT\T (2 sE\T)
sE 25 >eTT\T (3 sE\T)
sE 20 >eTT\T (2 sE\T)
<T|] 40 >eTT\T sE (3 sE\T)
sE 55 >eTT\T (3 sE\T)
32 >eTT\T/sE (2 sE\T)
<T|] 65 >eTT\T sE (3 sE\T)
1 >eTT/sT { (3`5 sE\T)
1 >eTT/sT {

=sC : & |\\T d]> {, yT rd=q sTeqT sTT. eTTqT+&, +&qT+& sT sT

s> \D\T. +&T _ \ NeTT >&\T> jsesTT. eTsDd+K # e> +T+~.


k] y~ eTT\T w&T |y+q, n u#Y\ s>+ edH e+T+~. u#Y
y~ eq|&T =~ sE\T w&T U> |{, u+|t H\, >&\qT *. dTq+, >eH,
|HsTT, ;+> b&sY *| y\yj*. *sT m\|&T b&> +& #&*. s>+ kq |\\
VAddH, b& s j+{j{ eT+<T\T $$TH *| ys+ sE\T y&q m&\ |P]>
qjTeTeT+~.

usTT\sY |+|+ yTe\T


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

| usTT\sY & |\ 1 #<s| n&T>T d\+ {sTT+#*.


| 500 b]wH #j*.
s |+& T yj*. B e\q yT H+<T neX+ @s&TT+~.
2`3 #<s| n+>T\ eT+<+> *sT +&*. n~ m\|&T b&> e+&*.
{ =T, yT=T m\|& +& +&*.
d]> |s> |\\qT ysT#d, yT, sT ys @sT #j*.
usTT\sY |\\T kssY yT 1.5 \T q>H |wsY yT es*.
&j y~ ysD eT+<T\T yT 6 ys\ es y&*.
570

usTT\sY y&e\dq eT+<T\T


1. yTT<{ sE y& eT+<T\T
m) +{j{ eT+<T\T y< |DT\ d\VyTs y&*.
_) y{u+& s$k m | 100 |\\ 2 $T.. #=| q 5 sE\T y&*.
2. ys+ sE\ s y& eT+<T\T
1. m&3 d eT+<T\T | 100 |\\ 2 $T.. #=|q { *| y&*.
2. _`+| 5`10 $T.. | 100 |\\ y*.

$sTT+#+
usTT\sT s> |sT>TsTT. { 40 45 sE $sTT+#&+ u<jT+>
+T+~. @~ @yTq usTT\sT qT 45 sE\ +f me> m{ |]dq +#s<T. $<+>
+qsTT q <D nqT>TD+> sTe |s> sT\T qw be\d +T+~.

usTT\sY |+|+ <jT, ejT|{ (1000 usTT\sY )


m. bs+u| |T&
(sbjT\T)
1. w&T e\dq u$T 1/4 ms+ ```````````````````````````` d+ d\+
2. w&T, 1 #.n. & 150 sbjT\ #=|q ``````````````````` 1,50,000.00
3. usTT\sY & |\\T { 16,00 s. #=|q ``````````````````````` 16,000.00
4. <D 12,00 s. #=|q 3.5 \T 6 ys ``````````````` 42,000.00
5. |]s\T 15.00 s.\T & #=|q ````````````````````````````` 15,000.00
6. |y] J+ 6 ys\ es s. 70/sE ````````````````````````` 2,940.00
7. $$< KsT\T (*sT, eT+<T\T, s+T yTT<\>Tq$) & 5 s. #=|q `````5,000.00
bs+u| |T& ````````````````````````````````````````` 2,30,940.00
_. <T|] | usTT\sY u#Y |+#{jT KsT
1. usTT\sY & |\\T ````````````````````````````````````````` 16,000.00
2. &yT `````````````````````````````````````````````````` 42,000.00
3. $$< KsT\T ``````````````````````````````````````````````` 5,000.00
4. &|wjTwH w&T| 10 X+ #=|q 2 H\\ ``````````````````````` 2,500.00
5. &|wjTwH |]s\|q, 15 X+ #=|q 2 H\\ ```````````````````` 375.00
6. bs+u| 2,30,940.00| e&, 12 X+ #=|q 2 H\\ `````````````` 4,619.00
yTT+ KsT 960 usTT\sY jT KsT ````````````````````````` 70,494.00
d. <jT+
1. usTT\sY neT+ e\q s. 50 & #=|q 1.7I50I960 ``````81,600.00
2. *sT neT+ e\q qT ( qT *sT s. 800 #=|q) ``````````` 800.00
571

3. >H d+#T\T neT+ e\q 8 s. d+ #=|q ````````````````````` 448.00


yTT+ <jT+ ```````````````````````````````````````````` 82,848.00
KsT, <jT+ |{
1. yTT+ <jT+ ```````````````````````````````````````````` 82,848.00
2. yTT+ KsT ``````````````````````````````````````````````` 70,494.00
s<jT+ 1000 usTT\s| `````````````````````````````````` 12,354.00
usTT\sY &| s<jT+ ```````````````````````````````````` 12.35
| <jT+, ejT |{ jT+<T 5 X+ usTT\sY #bsTTqT u$+#&+~. 2 X+
usTT\sY &|\\T n<q+> ksT. usTT\sY yTT+ KsT <D KsT <<| 75 X+ |&
+T+~. n+<T# e <D me e+d+ #dq jT&\ & C Xwy T q < #| e#T.

FG

572

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