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j§mÉ pw−k¡Se Ll J pÇf§lL n¤ó BCe, 2012 Hl d¡l¡
32 Hl Efd¡l¡ (5) Hhw j§mÉ pw−k¡Se Ll J pÇf§lL öó ¢h¢dj¡m¡, 2016 Hl ¢h¢d 21 Hl ¢hd¡ej−a pLm ¢eh¢åa Hhw a¡¢mL¡i¥š² hÉ¢š² LaѪL ¢edÑ¡¢la fÜ¢a−a EfLlZ-Evf¡c pqN (j§pL-4.3) ®O¡oZ¡ fÐc¡−el h¡dÉh¡dLa¡ b¡L¡ p−šÆJ Bfe¡l fТaù¡e LaѪL S¤m¡C /19 q−a ®p−ÃVðl/19 Ll−ju¡−c EfLlZ- Evf¡c pqN (j§pL-4.3) ®O¡oZ¡ hÉ¢a−l−L 74,43,151.00 (Q¤u¡šl mr ®aa¡¢õn q¡S¡l HLna HL¡æ) V¡L¡ ®lu¡a NËqZ L−lez fТaù¡−el Eš²l©f L¡kÑœ²j BCe¡e¤N e¡ qJu¡u j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe, 2012 Hl d¡l¡ 73 (1)
Ae¤k¡u£ Na 04/11/2019 ¢MËx a¡¢l−M Bfe¡l fТaù¡−el öe¡¢e NËqZ Ll¡ quz öe¡¢e−a fТaù¡−el f−r Se¡h Hj¢hHj m¤vg¥m q¡c£ (Hg¢pH HmHmHj), Se¡h Ae¤L¨m Q¾cÐ ¢hnÄ¡p, (fТa¢e¢d) J j¢el¦‹¡j¡e (jÉ¡−eS¡l, VÉ¡−„ne) Hhw hªqv Llc¡a¡ CE¢eV,
j§pL Hl A¢a¢lš² L¢jne¡l Se¡h ®j¡q¡Çjc n¢g E¢Ÿe J Ef-
L¢jne¡l J Se¡h ®j¡x n¡¢Lm M¾cL¡l Ef¢ÙÛa ¢R−mez fТaù¡e fТa¢e¢dNZ a¡−cl 02/11/2020 ¢MË. a¡¢l−Ml f−œl j¡dÉ−j c¡¢MmL«a ¢m¢Ma Sh¡−hl f¤el¡hª¢š L−lez hªqv Llc¡a¡ CE¢eV, LjÑLaÑ¡NZ S¡e¡e ®k, j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe, 2012 Hl d¡l¡ 32 Hl Efd¡l¡ (5) Hhw j§mÉ pw−k¡Se Ll J pÇf§lL öó ¢h¢dj¡m¡, 2016 Hl ¢h¢d 21 Hl BJa¡u fZÉ h¡
®ph¡ plhl¡−ql ®r−œ EfLlZ-Evf¡c pqc (Input-Output
Coefficient) ®O¡oe¡ glj 4.3 c¡¢Mm h¡dÉa¡j§mLz HLC
BC−el d¡l¡ 46(1) Ae¤p¡−l “EfLlZ-Evf¡c pqN H ®O¡oe¡
®eC Hje EfLlZ h¡ f−ZÉl ¢hfl£−a f¢l−n¡¢da EfLlZ Ll ®lu¡a−k¡NÉ euz”AaHh, EfLlZ-Evf¡c pqN ®O¡oZ¡
hÉ¢a−l−L hСL hÉ¡wL LaѪfr S¤m¡C/2019, BNØV/2019 J ®p−ÃVðl/2019 Ll−ju¡−c ®lu¡a NËqZ Ll¡u a¡ h¡¢am−k¡NÉz a¡l¡ BlJ S¡e¡e ®k, HLC L¡l−Z pjS¡a£u AeÉ¡eÉ fТaù¡e
(®kje Cpm¡j£ hÉ¡wL ¢m¢j−VX, f§h¡m£ hÉ¡wL ¢m¢j−VX, ¢fТju¡l hÉ¡wL) Hl ®lu¡a h¡¢a−ml m−rÉ Ll ¢edÑ¡lZ£ ®e¡¢Vn S¡l£ Ll¡
q−m I pLm fТaù¡e ¢edÑ¡¢la L−ll pjf¢lj¡Z j§pL ®VÊS¡¢l Q¡m¡e J c¡¢Mmf−œ fÐcnÑ−el j¡dÉ−j Sj¡ ¢e¢ÕQa L−l−Rez p¤al¡w EfLlZ Evf¡c pqN (Input Output Coefficient)
®O¡oZ¡ hÉ¢a−l−L hСL hÉ¡wL ¢m¢j−VX LaѪL 74,43,151,.00 (Q¤u¡šl mr ®aa¡¢õn q¡S¡l HLna HL¡æ V¡L¡l ®lu¡a NËqZ BCe h¢qiѤa qJu¡u a¡ h¡¢am−k¡NÉz H fkÑ¡−u fТaù¡e fТa¢e¢dNZ−L ¢h¢d-h¢qÑi¥ai¡−h Nªq£a ®lu¡−al ¢hfl£−a f¡Je¡ j§pL Sj¡ fÐc¡−el p¤−k¡N NËq−el fl¡jnÑ fÐc¡e Ll¡ quz fТaù¡−el fТa¢e¢d Se¡h H ¢h Hj m¤vg¥m q¡c£ S¡e¡e ®k, ®k−qa¥ hÉ¡w¢Lw ®pƒ−ll AeÉ¡eÉ fТaù¡e C−a¡j−dÉ EfLlZ- Evf¡c pqN Nªq£a ®lu¡−al c¡¢hL«a f¡Je¡ f¢l−n¡d L−l−R,
a¡C ¢a¢e fТaù¡e LaѪfr−L ¢hou¢V Positively ¢h−hQe¡l
SeÉ hm−he Hhw 10/11/2020 ¢MËx a¡¢l−Ml j−dÉ a¡−cl LaѪf−rl ¢pÜ¡¿¹ ¢hi¡N£u LjÑLaÑ¡−L S¡e¡−he j−jÑ h−mez ¢L¿º fТaù¡e q−a AcÉh¢d ®L¡e ¢pÜ¡¿¹ f¡Ju¡ k¡u¢ez H f¢l−fТr−a, fТaù¡−el hš²hÉ J pw¢nÔø e¢b fkÑ¡−m¡Qe¡ Ll¡ q−m¡z fkÑ¡−m¡Qe¡u ®cM¡ k¡u, j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe,
2012 Hl d¡l¡ 46 Hl Efd¡l¡ (1) (X) Ae¤k¡u£ ®lu¡a NËq−Zl
®r−œ EfLlZ-Evf¡c pqN ®O¡oe¡ c¡¢Mm−L h¡dÉa¡j§mL Ll¡ q−u−Rz HR¡s¡J j§mÉ pw−k¡Se Ll J pÇf§lL öó ¢h¢dj¡m¡, 2016 Hl ¢h¢d 21 Hl Ad£−e fÐZ£a EfLlZ-Evf¡c pqN
(j§pL 4.3) glj H fZÉ/®ph¡l Eiu ¢hd plhl¡−ql Lb¡ hm¡
q−u−Rz p¤al¡w H−r−œ fZÉ h¡ ®ph¡ ¢e¢hÑ−n−o EfLlZ-Evf¡c pqN c¡¢Mm Ll¡ h¡dÉa¡j§mLz ¢hcÉj¡e BC−e ®ph¡l ®r−œ ¢iæl©f ®L¡e ¢hd¡e e¡ b¡L¡u H¢V p¤Øfø ®k, fZÉ/®ph¡ Eiu dl−el Evf¡ce h¡ plhl¡−ql ®r−œC EfLlZ-Evf¡c pqN
c¡¢Mm Ll−a q−hz C−a¡j−dÉ A−eL fТaù¡e BC−el fТa nÐÜ¡n£m q−u HLC ¢ho−u pªø f¡Je¡ l¡Sü plL¡l£ ®L¡o¡N¡−l f¢l−n¡d L−l−Rez h¢ZÑa¡hÙÛ¡u, Bfe¡l fТaù¡e LaѪL S¤m¡C/19 q−a ®p−ÃVðl/19 Ll−ju¡−c EfLlZ-Evf¡c pqN (j§pL-4.3) ®O¡oZ¡ hÉ¢a−l−L 74,43,151,.00 (Q¤u¡šl mr ®aa¡¢õn q¡S¡l HLna HL¡æ) V¡L¡ ®lu¡a NËqZ BCepÇja e¡ qJu¡u Nªq£a ®lu¡−al pjf¢lj¡e l¡Sü Bc¡u−k¡NÉ qJu¡u fТaù¡e LaªÑL S¤m¡C/19 q−a ®p−ÃVðl/19 Ll−ju¡−c EfLlZ-Evf¡c pq ®O¡oe¡ hÉ¢a−l−L c¡¢Mmf−œ (glj j§pL-9.1) BCe J ¢h¢d- h¢qiѤai¡−h Nªq£a ®lu¡−al ¢hfl£−a j§pL h¡hc 74,43,151,.00 (Q¤u¡šl mr ®aa¡¢õn q¡S¡l HLna HL¡æ)
V¡L¡ Ll ¢edÑ¡lZ L−l B−cn fÐc¡e L−lez Eš² B−cn à¡l¡ pwr¥ì q−u B¢fmL¡l£ fr Aœ VÊ¡Ch¤Ée¡−m HC B¢fm¢V Beue L−lez
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J 2 ew ¢hQ¡kÑ ¢hou HL−œ B−m¡Qe¡u ®eu¡ q−m¡z öe¡e£L¡−m Eiuf−rl fТa¢e¢dl hš²hÉ ®n¡e¡ quz e¢b−a c¡¢MmL«a Eiu f−rl L¡NSfœ J L¢jne¡l LaѪL fÐcš a¢LÑa B−cn fkÑ¡−m¡Qe¡ Ll¡ quz
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hm¡ qu¢ez ¢h¢d h¢qiѤa EfLlZ-Evf¡c pqN (j§pL-4.3) ®O¡oe¡l hÉbÑa¡l c¡u Bf£mL¡l£ fТaù¡−el Jfl Q¡¢f−u ¢c−u BCe¡e¤Ni¡−N Nªq£a ®lu¡a h¡¢am Ll¡ q−u−Rz j§mÉ pw−k¡Se Ll J pÇf§lL öó ¢h¢dj¡m¡, 2016 Hl ¢h¢d 21 Ae¤k¡u£, ¢eh¢åa h¡ a¡¢mL¡i¥š² hÉ¢š²−L fZÉ Evf¡ce h¡ plhl¡−ql f§−hÑ
glj j§pL-4.3 H ¢hi¡N£u LjÑLaÑ¡l ¢eLV HL¢V EfLlZ-
Evf¡c pqN c¡¢Mm Ll−a ¢e−cÑne¡ fÐc¡e Ll¡ q−u−R, ®ph¡ fÐc¡eL¡l£l ®L¡e E−õM H−r−œ ®eCz B−m¡QÉ ¢h−l¡d£u pw¢nÔø ®ju¡−c j§pL glj-4.3 H f−ZÉl p¡−b ®ph¡l ¢hou E−õM b¡L−mJ H−r−œ, ®ph¡ hm−a h¤T¡−e¡ q−u−R ®p pLm fZÉ ®k…−m¡ j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe, 2012, j§mÉ pw−k¡Se Ll J pÇf§lL öó ¢h¢dj¡m¡, 2016, HpBlJ Hhw
p¡d¡lZ B−c−n ®ph¡ h−m BMÉ¡¢ua h¡ pw‘¡¢ua Ll¡ q−u−R, ®kje, ¢pj L¡XÑ plhl¡qL¡l£ (®ph¡l ®L¡X S012.20),
Bph¡hfœ (®ph¡l ®L¡X S024.00), °a¢l ®f¡n¡L ¢hfee
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E−õM b¡L¡u j¡W fkÑ¡−u iÉ¡V A¢gp ®b−L ®ph¡ plhl¡qL¡l£ fТaù¡epj§q−L EfLlZ-Evf¡c pqN (j§pL-4.3) c¡¢Mm Ll−a
hm¡ quz Hacpwœ²¡¿¹ AØføa¡ Hhw AfhÉ¡MÉ¡ S¡a£u l¡Sü ®h¡−XÑl eS−l Bp−m S¡a£u l¡Sü ®h¡XÑ HpBlJ ew 177- BCe/2020/100-j§pL, a¡¢lM 14 ®j, 2020 ¢MËx Hl j¡dÉ−j
j§pL 4.3 q−a ®ph¡ në¢V h¡c ¢c−u ea¥e j§pL-4.3 glj S¡¢l
L−lz j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe, 2012, Hl d¡l¡
107 (2) (P) ®a EfLlZ-Evf¡c pqN pw¢nÔø ®lLXÑfœ Hhw ¢qp¡h pwlrZ pwœ²¡¿¹ ®k ¢hd¡e ¢hdªa B−R ®pM¡−e öd¤j¡œ f−ZÉl ¢hou¢V E−õM B−Rz ®ph¡l ®r−œ j§pL 4.3 fÐ−k¡SÉ q−m
a¡ HM¡−eJ E−õM b¡L−a¡z ®L¾cУu ¢ehåe NËqZ J Ll f¢l−n¡d ¢h¢dj¡m¡, 2019, pw¢nÔø HpBlJ ew-263/BCe/2019/79-
j§pL, a¡¢lM; 18 BNØV, 2019 ¢MË: Hl ¢h¢d 4 (2) ®a Ll f¢l−n¡d fÜ¢a pwœ²¡¿¹ ®k ¢hd¡e ¢hdªa B−R ®pM¡−eJ fZÉ plhl¡−ql f§−hÑ EfLlZ-Evf¡c pqN (j§pL-4,3) ®O¡oZ¡l ¢hou¢V E−õM B−Rz ®k−qa¥ ®L¾cУu ¢ehå−el ¢hd¡e ®ph¡l ®r−œJ fÐ−k¡SÉ, Eš² ¢h¢dj¡m¡u glj j§pL 4.3 Hl fÐ−k¡SÉa¡l
®r−œ f−ZÉl ¢hou E−õM Ll¡l AbÑ q−m¡ a¡ ®ph¡l ®r−œ fÐ−k¡SÉ euz Principal legislation gl−jl j¡dÉ−j ¢edÑ¡lZ
Ll¡ qu e¡; ¢h¢d h¡ B−c−nl j¡dÉ−j ¢edÑ¡lZ Ll¡ quz ¢h¢d Hhw
glj HL euz ¢h¢d Hhw gl−jl j−dÉ ®L¡e °hfl£aÉ ®cM¡ ®N−m
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Supersede Ll−a f¡−l e¡z haÑj¡e BC−el ¢h¢dl ®k ¢hd¡e
a¡−a Legislative intention q−m¡ ®ph¡l ®r−œ EfLlZ-
Evf¡c pqN ®O¡oZ¡ c¡¢Mm Ll−a q−h e¡z fÐp‰a E−õM Ll¡
fÐ−u¡Se ®k, H ¢hou¢Vl Ef−l S¡a£u l¡Sü ®h¡XÑ hÉ¡MÉ¡fœ ew 08/j§pL/2020, 14 A−ƒ¡hl 2020 ¢MËx S¡¢ll j¡dÉ−j ¢hou¢V
Øfø¡ue L−l−Rz Hm¢VCE j§pL LaѪfr a¡−cl ®hBCe£ A¢i−k¡N fТaù¡l ®hf−l¡u¡ fÐu¡−p öd¤j¡œ ‘fZÉ
plhl¡q’−r−œl ¢hd¡e AaÉ¿¹ ®üµR¡Q¡¢la¡l p¡−b Bj¡−cl ®ph¡ fÐc¡eL¡l£ fТaù¡−el Jfl fÐ−u¡N L−l HL¢V d§jËS¡m pª¢øl
f¡yua¡l¡ L−l−Re, k¡ BC−el cª¢ø−a AQm J h¡¢am−k¡NÉz
−ph¡ fÐc¡eL¡l£l ®ph¡ fÐc¡−el fÜ¢a fZÉ Evf¡ceL¡l£l LjÑ fÜ¢al Q¡C−a pÇf§ZÑ Bm¡c¡ fÐL«¢al qJu¡u j§pL BCe, 1991
Hl ¢h¢d-¢hd¡e c£OÑL¡m hmhv b¡L¡ p−šÆJ ®ph¡ fÐc¡eL¡l£ fТaù¡epj§q−L j§mÉ ®O¡oZ¡l BJa¡l h¡¢q−l l¡M¡ q−u¢Rmz ¢hcÉj¡e AhÙÛ¡u Hm¢VCE-j§pL LaѪf−rl ®hBCe£ c¡¢h e¡LQf§hÑL fТaù¡−el fТa qul¡e£j§mL BQlZ ®b−L ¢ehªš qJu¡l SeÉ iÉ¡V LaѪf−rl fТa B−cn fÐc¡−e Bjl¡ j¡ee£u Bc¡m−al ¢eLV eÉ¡u¢hQ¡−ll fСb£Ñz j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe, 2012- Hl 73 (1) d¡l¡u ¢hdªa ¢hd¡e mwOe
L−l Ll ¢edÑ¡lZ Ll¡ q−u−R ¢hd¡u a¢LÑa Ll ¢edÑ¡lZ£ ®e¡¢Vn¢V h¡¢am−k¡NÉz f§hÑha£Ñ Ae¤−µR−c h¢ZÑaLegal Grounds Hl
B−m¡−L Impugned B−cn¢V h¡¢am L−l Bf£mL¡l£ fТaù¡e−L œ²jhdÑj¡e r¢al q¡a ®b−L lr¡ Ll¡l SeÉ p¢heu Ae¤−l¡d Ll¢Rz Ll ¢edÑ¡lZ£ ®e¡¢V−n Ae¤−µRc ew 4-H E−õ¢Ma c¡h£ f¢l−n¡d pwœ²¡¿¹ ¢ho−u fÐcš hš²hÉ kb¡kb euz Bjl¡ BC−el fТa AaÉ¢dL nÐÜ¡n£m z j§pL BCe, 2012-Hl d¡l¡ 122 (2) Hl ¢hd¡e Ae¤k¡u£ ¢e−cÑ¢na pjeÄu−k¡NÉ j§pL V¡L¡ 74,43,151/- Hl 20 na¡wn AbÑ V¡L¡ 14,88,631/- ®VÊS¡l£ Q¡m¡e ew T-9694 a¡¢lM 27.02.2022 ¢MËx-Hl j¡dÉ−j plL¡l£ ®L¡o¡N¡−l Sj¡ ®cJu¡ q−u−Rz H Bf£m B−hce R¡s¡J Bj¡−cl B−l¡ hš²hÉ B−R k¡ öe¡e£l pju Bf£m¡a LaѪf−rl pj£−f ®fn Ll¡ q−hz Ha¢ho−u Bf£mL¡l£ ¢e−S Abh¡ j−e¡e£a ®L¡e ®L±öm£ Abh¡ Ae¤−j¡¢ca ®L¡e hÉ¢š²l j¡dÉ−j hÉ¢š²Na öe¡e£ fÐc¡−el p¤−k¡N ®cJu¡l SeÉ p¢heu Ae¤−l¡d Ll¢Rz
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Afl¢c−L, ®lpfe−X¾Vfr Ef¢ÙÛa q−u Hl©f E−õM L−le ®k, B−hceL¡l£ f¤el¡u a¡l BCe h¢qiѧa k¤¢š²l j¡dÉ−j a¡l A¯hd
Nªq£a ®lu¡a−L °hda¡ fÐc¡−el ®Qø¡ L−l−Re k¡l ®L¡e BCe£ ¢i¢š ®eCz HR¡s¡J H Ae¤−µRc pj§−ql Sh¡h Ae¤−µRc 09 H h¢ZÑa q−u−R ¢hd¡u H ¢ho−u ®lpfe−X¾V cç−ll Bl ®L¡e hš²hÉ −eCz j§mÉ pw−k¡NSe Ll J pÇf§lL öó BCe, 2012
Hl d¡l¡ 107 (2) (P) Hhw ®L¾cУu ¢ehåe NËqZ J Ll f¢l−n¡d ¢h¢dj¡m¡, 2019, pw¢nÔø HpBlJ ew 263/BCe/2019/79-
j§pL, a¡¢lM-18 BNØV 2019 Hl f−ZÉl ¢hou¢V E−õM b¡L−mJ ®Lhmj¡œ HC L¡l−Z j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe 2012 Hl d¡l¡ 32 (5) Hl fÐ−u¡N l¢qa qu¢ez L¡lZ j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe 2012 Hl d¡l¡ 32 (5)
Ae¤k¡u£ pLm ¢eh¢åa J a¡¢mL¡i¥š² hÉ¢š²l SeÉC EfLlZ- Evf¡c pqN ®O¡oe¡ fÐc¡−el h¡dÉh¡dLa¡ pª¢ø q−u−Rz B¢fmL¡l£ f¤el¡u j§pL 4.3 ®L ¢h¢d h¢qiѤa ¢qp¡−h ¢Q¢q²a L−l−Re k¡ p¢WL e−uz B−m¡QÉ ®r−œ ¢h¢d J gl−jl j−dÉ ®L¡−e¡ °hfl£aÉ ®cM¡ k¡u¢ez ®h¡−XÑl hÉ¡MÉ¡fœ 08/j§pL/2020,
14 A−ƒ¡hl 2020 S¡l£l j¡dÉ−j j§ma, HpBlJ ew 177- BCe/2020/100, a¡¢lM 14 ®j 2020 ¢MËx Hl j¡dÉ−j j§pL 4.3 q−a ®ph¡ në¢V h¡c ®cJu¡l ¢hou¢V Øfø Ll¡ q−u−Rz a−h Hl AbÑ HC eu ®k, HC Hp,Bl,J Hhw hÉ¡MÉ¡lfœ S¡l£l j¡dÉ−j Hl i¨a¡−fr L¡kÑL¡l£−a pª¢ø q−u−R Hhw B¢fmL¡l£ fТaù¡e EfLlZ-Evf¡c pqN (j§pL-4.3) c¡¢Mm e¡ Ll¡l L¡l−Z Eš² ®lu¡a NËqZ °hd q−u−Rz p¤al¡w B−hceL¡l£l H hš²hÉ BCe¡e¤N eu Hhw h¡¢am−k¡NÉz B¢fmL¡l£ LaѪL ¢hdªa
H Ae¤−µRcpj§−ql ¢iæ ®L¡−e¡ ®j¢lV ®eC hlw Ef¢lEš² Ae¤−µRcpj§−ql f¤el¡hª¢šz Eš² Ae¤−µRcpj§−ql Sh¡h C−a¡j−dÉC
fÐcš qJu¡u ®lpfe−X¾V LaѪL Bl ®L¡e j¿¹hÉ ®eCz B¢fmL¡l£ f¤el¡u a¢LÑa B−cn lcl¢q−al c¡h£ L−l−Rez a¡l
H c¡h£l ®L¡e BCeNa ¢i¢š e¡C k¡ f§−hÑC E−õM Ll¡ q−u−Rz Hje¢L ®lpfe−X¾V LaѪL B−cn S¡l£L¡−m ®L¡e ¢h¢d¢hd¡e m´Oe Ll¡ q−u−R ¢Le¡ h¡ H−a eÉ¡u ¢hQ¡−ll f¢lf¢¿Û ®L¡e Ef¡c¡e B−R ¢Le¡ a¡ E−õM Ll−a f¡−l¢ez H−a pÇf§ZÑ c¡h£ ®k p¢WL J BCe¡e¤N a¡ fÐj¡¢Za q−u−Rz ®lpfe−X¾V LaѪL j§mÉ pw−k¡Se Ll J pÇf§lL BCe, 2012 Hl d¡l¡ 73 (2) Ae¤p¡−l
B−m¡QÉ Ll ¢edÑ¡le£ B−cn fÐc¡e L−l−Rez BCe Ae¤p¡−l fТaù¡e−L BaÈfr pjbÑ−el p¤−k¡N ®cu¡ q−u−Rz p¡¢hÑL ¢hou fkÑ¡−m¡Qe¡u fÐa£uj¡e ®k, B¢fmL¡l£ a¡l hš²hÉ J hÉ¡MÉ¡u ®lfe−X¾V Hl ¢h¢dpÇja B−cn S¡l£L¡−m eÉ¡u ¢hQ¡−ll f¢lf¢¿Û ®L¡e BCe h¡ ¢h¢dl E−õM Ll−a f¡−le¢e h¡ fТa¢ùaJ
qu¢ez p¤al¡w kb¡kb l¡Sü BqlZ J eÉ¡u ¢hQ¡l fТaù¡l ü¡−bÑ
B¢fm B−hce¢V M¡¢lS Ll¡l SeÉ B−hce S¡e¡−e¡ q−m¡z
fkÑ¡−m¡Qe¡ J ¢pÜ¡¿¹
Eiu f−rl c¡¢MmL«a L¡NSfœ, öe¡e£L¡−m fÐcš hš²hÉ ¢h−hQe¡u ¢e−u Hhw e¢b−a l¢ra pw¢nÔø L¡NSfœ fkÑ¡−m¡Qe¡u ®cM¡ k¡u ®k, j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe, 2012 Hl d¡l¡ 32 Hl Efd¡l¡ (5) Hhw j§mÉ pw−k¡Se
Ll J pÇf§lL öó ¢h¢dj¡m¡, 2016 Hl ¢h¢d 21 Hl ¢hd¡ej−a
pLm ¢eh¢åa Hhw a¡¢mL¡i¥š² hÉ¢š² LaѪL ¢edÑ¡¢la fÜ¢a−a EfLlZ-Evf¡c pqN (j§pL-4.3) ®O¡oZ¡ fÐc¡−el h¡dÉh¡dLa¡ b¡L¡ p−šÆJ Bfe¡l fТaù¡e LaѪL S¤m¡C/19 q−a ®p−ÃVðl/19 Ll−ju¡−c EfLlZ-Evf¡c pqN (j§pL-4.3) ®O¡oe¡ hÉ¢a−l−L 74,43,151.00 (Q¤u¡šl mr ®aa¡¢õn q¡S¡l HLna HL¡æ)
V¡L¡ ®lu¡a NËqZ L−lez fТaù¡−el Eš²l©f L¡kÑœ²j BCe¡e¤N e¡ qJu¡u j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe, 2012 Hl d¡l¡
73 (1) Ae¤k¡u£ Na 04/11/2019 ¢MËx a¡¢l−M Bfe¡l
fТaù¡−el öe¡¢e NËqZ Ll¡ quz öe¡¢e−a fТaù¡−el f−r Se¡h Hj¢hHj m¤vg¥m q¡c£ (Hg¢pH HmHmHj), Se¡h Ae¤L¨m Q¾cÐ ¢hnÄ¡p, (fТa¢e¢d) J j¢el¦‹¡j¡e (jÉ¡−eS¡l, VÉ¡−„ne) Hhw
hªqv Llc¡a¡ CE¢eV, j§pL Hl A¢a¢lš² L¢jne¡l Se¡h ®j¡q¡Çjc n¢g E¢Ÿe J Ef-L¢jne¡l J Se¡h ®j¡x n¡¢Lm M¾cL¡l Ef¢ÙÛa ¢R−mez fТaù¡e fТa¢e¢dNZ a¡−cl 02/11/2020 ¢MË. a¡¢l−Ml f−œl j¡dÉ−j c¡¢MmL«a ¢m¢Ma Sh¡−hl f¤el¡hª¢š L−lez hªqv Llc¡a¡ CE¢eV, LjÑLaÑ¡NZ S¡e¡e ®k, j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe, 2012 Hl
d¡l¡ 32 Hl Efd¡l¡ (5) Hhw j§mÉ pw−k¡Se Ll J pÇf§lL öó
¢h¢dj¡m¡, 2016 Hl ¢h¢d 21 Hl BJa¡u fZÉ h¡ ®ph¡ plhl¡−ql ®r−œ EflLlZ-Evf¡c pqN (Input-Output
Coefficent) ®O¡oe¡ glj 4.3 c¡¢Mm h¡dÉa¡j§mLz HLC BC−el d¡l¡ 46 (1) Ae¤p¡−l “EfLlZ-Evf¡c pqN H ®O¡oZ¡
®eC Hje EfLlZ h¡ f−ZÉl ¢hfl£−a f¢l−n¡¢da EfLlZ Ll ®lu¡a−k¡NÉ euz” AaHh, EfLlZ-Evf¡c pqN ®O¡oZ¡
hÉ¢a−l−L hСL hÉ¡wL LaѪfr S¤m¡C/2019, BNØV/2019 J ®p−ÃVðl/2019 Ll−ju¡−c ®lu¡a NËqZ Ll¡u a¡ h¡¢am−k¡NÉz a¡l¡ BlJ S¡e¡e ®k, HLC L¡l−Z pjS¡a£u AeÉ¡eÉ fТaù¡e
(®kje Cpm¡j£ hÉ¡wL ¢m¢j−VX, f§h¡m£ hÉ¡wL ¢m¢j−VX, ¢fТju¡l hÉ¡wL) Hl ®lu¡a h¡¢a−ml m−rÉ Ll ¢edÑ¡lZ£ ®e¡¢Vn S¡l£ Ll¡
q−m I pLm fТaù¡e ¢edÑ¡¢la L−ll pjf¢lj¡e j§pL ®VÊS¡¢l Q¡m¡e J c¡¢Mmf−œ fÐcnÑ−el j¡dÉ−j Sj¡ ¢e¢ÕQa L−l−Rez p¤al¡w EfLlZ Evf¡c pqN (Input Output Coefficient)
®O¡oe¡ hÉ¢a−l−L hСL hÉ¡wL ¢m¢j−VX LaѪL 74,43,151.00 (Q¤u¡šl mr ®aa¡¢õn q¡S¡l HLna HL¡æ V¡L¡l ®lu¡a NËqZ BCe h¢qiѤa qJu¡u a¡ h¡¢am−k¡NÉz H fkÑ¡−u fТaù¡e fТa¢e¢dNZ−L ¢h¢d-h¢qiѧai¡−h Nªq£a ®lu¡−al ¢hfl£−a f¡Je¡ j§pL Sj¡ fÐc¡−el p¤−k¡N NËq−Zl fl¡jnÑ fÐc¡e Ll¡ quz fТaù¡−el fТa¢e¢d Se¡h H ¢h Hj m¤vg¥m q¡c£ S¡e¡e ®k, ®k−qa¥ hÉ¡w¢Lw ®pƒ−ll AeÉ¡eÉ fТaù¡e C−a¡j−dÉ EfLlZ- Evf¡c pqN Nªq£a ®lu¡−al c¡¢hL«a f¡Je¡ f¢l−n¡d L−l−R,
a¡C ¢a¢e fТaù¡e LaѪfr−L ¢hou¢V Positively ¢h−hQe¡l
SeÉ hm−he Hhw 10/11/2020 ¢MËx a¡¢l−Ml j−dÉ a¡−cl LaѪf−rl ¢pÜ¡¿¹ ¢hi¡N£u LjÑLaÑ¡−L S¡e¡−he j−jÑ h−mez ¢L¿º fТaù¡e q−a AcÉh¢d ®L¡e ¢pÜ¡¿¹ f¡Ju¡ k¡u¢ez H f¢l−fТr−a, fТaù¡−el hš²hÉ J pw¢nÔø e¢b fkÑ¡−m¡Qe¡ Ll¡ q−m¡z fkÑ¡−m¡Qe¡u ®cM¡ k¡u, j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe,
2012 Hl d¡l¡ 46 Hl Efd¡l¡ (1) (X) Ae¤k¡u£ ®lu¡a NËq−el
®r−œ EfLlZ-Evf¡c pqN ®O¡oe¡ c¡¢Mm−L h¡dÉa¡j§mL Ll¡ q−u−Rz HR¡s¡J j§mÉ pw−k¡Se Ll J pÇf§lL öó ¢h¢dj¡m¡, 2016 Hl ¢h¢d 21 Hl Ad£−e fÐZ£a EfLlZ-Evf¡c pqN
(j§pL 4.3) glj H fZÉ/®ph¡l Eiu ¢hd plhl¡−ql Lb¡ hm¡
q−u−Rz p¤al¡w H−r−œ fZÉ h¡ ®ph¡ ¢e¢hÑ−n−o EfLlZ-Evf¡c pqN c¡¢Mm Ll¡ h¡dÉa¡j§mLz ¢hcÉj¡e BC−e ®ph¡l ®r−œ ¢iæl©f ®L¡e ¢hd¡e e¡ b¡L¡u H¢V p¤Øfø ®k, fZÉ/®ph¡ Eiu dl−el Evf¡ce h¡ plhl¡−ql ®r−œC EfLlZ-Evf¡c pqN
c¡¢Mm Ll−a q−hz C−a¡j−dÉ A−eL fТaù¡e BC−el fТa nÐÜ¡n£m q−u HLC ¢ho−u pªø f¡Je¡ l¡Sü plL¡l£ ®L¡o¡N¡−l f¢l−n¡d L−l−Rez h¢ZÑa¡hÙÛ¡u, Bfe¡l fТaù¡e La«ÑL S¤m¡C/19
q−a ®p−ÃVðl/19 Ll−ju¡−c EfLlZ-Evf¡c pqN (j§pL-4.3) ®O¡oe¡ hÉ¢a−l−L 74,43,151.00 (Q¤u¡šl mr ®aa¡¢õn q¡S¡l HLna HL¡æ) V¡L¡ ®lu¡a NËqZ BCepÇja e¡ qJu¡u Nªq£a ®lu¡−al pjf¢lj¡Z l¡Sü Bc¡u−k¡NÉ qJu¡u fТaù¡e LaѪL S¤m¡C/19 q−a ®p−ÃVðl/19 Ll−ju¡−c EfLlZ-Evf¡c pq ®O¡oe¡ hÉ¢a−l−L c¡¢Mmf−œ (glj j§pL-9.1) BCe J ¢h¢d h¢qiѤai¡−h Nªq£a ®lu¡−al ¢hfl£−a j§pL h¡hc 74,43,151.00 (Q¤u¡šl mr ®aa¡¢õn q¡S¡l HLna HL¡æ)
V¡L¡ Ll ¢edÑ¡lZ L−l B−cn fÐc¡e L−lez k¡l g−m B−m¡QÉ Bf£−ml Eáhz
VÊ¡Ch¤Ée¡m e¢b fkÑ¡−m¡Qe¡u ®cM−a f¡u ®k, B¢fmL¡l£ fТaù¡e LaѪL S¤m¡C, 2019 fkÑ¿¹ 03 (¢ae) j¡−p ®j¡V 74,43,151/-V¡L¡ ®lu¡a NËqZ Ll¡ qu k¡ j§mÉ pw−k¡Se Ll J
pÇf§lL öó BCe, 2012 (Aaxfl j§pL BCe, 2012 h−m
E−õ¢Ma) ®j¡a¡−hL kb¡kb qu¢ez AbÑ¡v j§pL BCe 2012 Ae¤k¡u£ B¢fmL¡l£ fТaù¡e−L ®lu¡a NËq−Zl ®r−œ AhnÉC
EfLlZ-Evf¡c pqN (Input-Output Coefficient) c¡¢Mm
Ll−a q−hz j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe, 2012 Hl
d¡l¡ 32 (5) ¢ejÀl©fx “¢eh¢åa h¡ a¡¢mL¡i¥š² hÉ¢š² LaѪL pw¢nÔø LjÑLaÑ¡l ¢eLV ¢edÑ¡¢la fÜ¢a−a EfLlZ-Evf¡c pqN (Input-Output Coefficient) c¡¢Mm Ll−a q−h”zHLC
p¡−b j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe, 2012 Hl d¡l¡
46 (X) ¢ejÀl©fx “EfLlZ-Evf¡c pq (Input-Output Coefficient)H ®O¡¢oa ®eC Hje EfLlZ h¡ f−ZÉl ¢hfl£−a f¢l−n¡¢da EfLlZ Ll”AbÑ¡v EfLlZ-Evf¡c pqN (Input-
Output Coefficient) H ®O¡¢oa ®eC Hje EfLlZ h¡ f−ZÉl ¢hfl£−a f¢l−n¡¢da EfLlZ Ll ®lu¡a NËqZ Ll¡ k¡−h e¡z fЉNa, B¢fmL¡l£ fТaù¡e HL¢V ¢eh¢åa fТaù¡e ¢L¿º EfLlZ-Evf¡c pqN (Input-Output Coefficient) ®O¡oe¡
hÉ¢aa B−m¡QÉ ¢ae j¡−p ®j¡V 74,43,151/- V¡L¡ ®lu¡a NËqZ L−l−Re ¢hd¡u ®lpfe−X¾V cçl LaѪL ®k±¢š²L J BCe¡e¤Ni¡−h Eš² Nªq£a ®lu¡a h¡¢amf§hÑL Ll ¢edÑ¡lZ£ ®e¡¢Vn S¡l£ L−lez
VÊ¡Ch¤Ée¡m e¢b fkÑ¡−m¡Qe¡u B−l¡ ®cM−a f¡u ®k, j§pL BC−el d¡l¡ J ¢h¢d ®j¡a¡−hL fТaù¡e LaѪL c¡¢Mmfœ c¡¢Mm
Ll¡ q−u−R h−V a−h fСb¢jL fl£r¡ hm−a j§pL BCe J ¢h¢d−a ®L¡e Term −eCz j§pL hÉhÙÛ¡ HL¢V ü-¢edÑ¡lZ£ (Self- assessment) Ll hÉhÙÛ¡z AbÑ¡v hÉ¢š² LaѪL ¢e−S tax assessment h¡ Ll ¢el©fZ Ll−he (j§pL BC−el d¡l¡ 2 (27) Hhw k−b¡fk¤š² j§pL LjÑLaÑ¡ LaѪL Eš² ¢el©f£a Ll k¡Q¡C h¡R¡C L−l L−ll p¢WL f¢lj¡Z ¢eZÑu k¡−L Ll ¢edÑ¡lZ (tax determination) hm¡ qu (j§pL BC−el d¡l¡ 2 (28)z
AaHh, H Ae¤−µRc ‘fСb¢jL fl£r¡u ph¢LR¤ p¢WL −f−u
pw¢nÔø LjÑLaÑ¡ a¡ NËqZ L−l−Re’ j−jÑ ®k j¿¹hÉ L−l−Re a¡
p¢WL euz hlw k¡Q¡C h¡Q¡C L−l B¢fmL¡l£ LaѪL c¡¢MmL«a c¡¢Mmf−œl j¡dÉ−j Nªq£a ®lu¡a kb¡kb f¡Ju¡ k¡u¢e k−b¡fk¤š²
LjÑLaÑ¡ LaѪL A¯hdi¡−h Nªq£a 74,43,151/- V¡L¡l ®lu¡a Bc¡−ul SeÉ Ll ¢edÑ¡lZ Ll¡ qu Hhw j§pL BCe d¡l¡ 73(2)
®j¡a¡−hL Ll ¢edÑ¡lZ£ e¡¢Vn S¡l£ Ll¡ qu k¡ kb¡kb J p¢WL
h−m B¢fm¡a VÊ¡Ch¤Ée¡m j−e L−lez
hªqv Llc¡a¡ CE¢eV (j§pL) Y¡L¡ LaѪL S¡¢lL«a a¢LÑa c¡¢he¡j¡ B−cn kb¡kb p¢WL ¢hd¡u a¡−a qÙ¹−rf Ll¡l k¤¢š²pwNa −L¡e L¡lZ ®cM¡ k¡u e¡z ®p L¡l−e B−m¡QÉ B¢fm¢V M¡¢lS−k¡NÉz Hja¡hÙÛ¡u, B−m¡QÉ B¢f−ml ¢hQ¡kÑ ¢houàu B¢fmL¡l£l fТaL¨−m ¢eÖf¢š Ll¡ q−m¡z
AaHh
B−cn qu ®k,
H B¢fm¢V Eiuf−rl Ef¢ÙÛ¢a−a öe¡e£l j¡dÉ−j e¡j”¤l Ll¡ q−m¡z L¢jne¡l, hªqv Llc¡a¡ CE¢eV (j§pL), Y¡L¡ LaѪL 19/12/2021 a¡¢l−M fÐcš e¢b ew- 08.01.0000.006.01.026.19/2948 j§−m S¡l£L«a Ll ¢edÑ¡lZ£ B−cn Haà¡l¡ hq¡m l¡M¡ qmz H B−c−nl Ae¤¢m¢f pw¢nÔø pL−ml fТa S¡¢l Ll¡ −q¡Lz
Bj¡−cl Lb¡ja ¢m¢Ma J pw−n¡¢daz
ü¡rlx AØfø ü¡rlx AØfø
−j¡x −p¡−qm Bq−jc X. ®j¡x j¢aEl lqj¡e
pcpÉ (−Sm¡ J c¡ul¡ SS) pcpÉ (L¢jne¡l)
l¡¢nu¡e-B−j¢lL¡e AbÑe£¢a¢hc fÐ−gpl Ju¡p¢p¢m (Professor Wassily W.Leontief) 1973 p¡−m Economic Sciences H −e¡−hm f¤lú¡l fСç qez AbÑe£¢a−aa¡l j§m Ahc¡e…−m¡l j−dÉ AeÉaj q−m¡ (1) Input-Output Model (Leontief developed the input-output model, a mathematical framework used to analyzw the relatioinships between different sectors of an economy. This model demonstrates how the output of one industry serves as an input to another, thus helping to understand the interdependencies between industries. It is widely used in economics to examine the impact of changes in one sector on the broader economy.)(ChatGPT Hl pq¡ua¡u fСç), (2) Leontief Paradox Hhw (3) Work on Economic Planningz
Professor Wassily W.Leontief Hl Ef¢lE¢õ¢Ma Input- Output-Coeffiecient) j−Xm¢V ¢nÒf-L¡lM¡e¡pj§−ql j−dÉ f¡lØf¢lL
¢eiÑln£ma¡l ¢ho−u ¢hÙ¹¡¢la Hhw p¢WLi¡−h h¤T−a pq¡ua¡ L−l ¢hd¡u pjNË ¢hnÄ haÑj¡−e H¢V hými¡−h pL−m hÉhq¡l Ll−Rz
j§mÉ pw−k¡Se Ll J pÇf§lL öó BCe, 2012 (2012 p− l 47 ew BCe) Hl d¡l¡ 32 Hhw 46 ¢e−jÀ A¢hLm Ae¤¢mMe q−m¡x
Qa¥bÑ AdÉ¡u
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…l¦aÅf§ZÑ ¢hd¡u S¡a£u l¡Sü ®h¡XÑ LaѪ j§pL glj 4.3 ¢e−jÀ A¢hLm Ae¤¢mMe q−m¡x
NZfÐS¡a¿»£ h¡wm¡−cn plL¡l
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EfLlZ-Evf¡c pqN (Input-Output Coefficient) ®O¡oZ¡ j§pL-4.3 (¢h¢d 21 âøhÉ) fТaù¡−el e¡j: ¢WL¡e¡: ¢he: c¡¢M−ml a¡¢lM: −O¡¢oa pqN Ae¤k¡u£ fZÉ/®ph¡l fÐbj plhl¡−ql a¡¢lM: | |||||||||||
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¢hhlZ | AfQupq f¢lj¡e | œ²u j§m | AfQ−ul Éf¢lj¡Z | naLl¡ q¡l | j§mÉ pw−k¡S− el M¡a | j§m | É | ||||
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
fТaù¡e LaѪf−rl c¡¢uaÅfСç hÉ¢š²l e¡jx
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1z ®k−L¡e fZÉ h¡ ®ph¡ fÐbj plhl¡−ql f§hÑha£Ñ 15 ¢c−el j−dÉ Aem¡C−e j§pL L¢ÇfEV¡l ¢p−ØV−j h¡ pw¢nÔø ¢hi¡N£u LjÑLaÑ¡l cç−l EfLlZ-Evf¡c pqN ®O¡oZ¡ c¡¢Mm L¢l−a qC−hz
2z fZÉ j§mÉ h¡ ®j¡V EfLlZ/L¡yQ¡j¡−ml j§mÉ 7.5% Hl ®hn£ f¢lhaÑe qC−m ea¥e ®O¡oZ¡ c¡¢Mm L¢l−a qC−hz
3z EfLlZ œ²−ul üf−r fСj¡¢ZL c¢mm ¢qp¡−h ¢hm Ah H¢¾VÌ h¡ Q¡m¡ef−œl L¢f pwk¤š² L¢l−a qC−hz
hÉ¡MÉ¡fœ fÐc¡e L−l BCe J ¢h¢d f¢lhaÑe, f¢lj¡SÑe, pw−n¡de Ll¡ k¡u e¡z BCe J ¢h¢dl f¢lf¢¿Ûi¡−h fÐe£a Hhw fÐQ¡¢la hÉMÉ¡fœ kaM¡¢e Ap¡j”pÉ aaM¡¢e h¡¢am z BCe J ¢h¢dl h¡C−l ®k−u hÉ¡MÉ¡fœ fÐc¡e Ll¡ q−m ®p¢V ¢c−u ®L¡e BCeNa A¢dL¡l pª¢ø qu e¡z
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