দায়বর্জন বিবৃতি (DISCLAIMER)

এই ওয়েবসাইটে প্রকাশিত রায় বা আদেশ আপনি google translation এর মাধ্যমে বাংলায় দেখতে পাচ্ছেন তা সুপ্রীম কোর্ট কর্তৃক বাংলায় অনূদিত নয়। জনসাধারণের বিচার-প্রক্রিয়ায় সহজ অভিগম্যতা নিশ্চিতকরণের অভিপ্রায়ে বাংলায় অনূদিত রায়-আদেশ দেখার ব্যবস্থা রাখা হয়েছে। অনূদিত রায় বা আদেশের অনুলিপি সইমোহরী/জাবেদা নকলের (certified copy) বিকল্প হিসেবে অথবা অন্য কোন উদ্দেশ্যে ব্যবহার করা যাবে না। রায় ও আদেশ বাস্তবায়নের ক্ষেত্রে মামলার নথিতে বিধৃত মূল রায় বা আদেশ প্রণিধানযোগ্য।

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®p−qa¥ Eš² BCe B−c−nl ¢hd¡e Ae¤k¡u£ ®j¡LŸj¡¢V ¢eÖf¢š qC−hz H®r−œ AeÉ ®L¡e A¡C−el LaѪaÄ fË−k¡SÉ qC−h e ¡zphÑ−no, ¢h‘ BCeS£h£ ¢e−hce L−le ®k, c¡¢uL- Bf£mL¡l£ BC−el ®L¡e ApwN¢al

¢ho−u ®L¡e fËnÀ E›¡fe L¢l−m BC−el ApwN¢a−L QÉ¡−m‘ L¢lu¡ Hhw ®pC pwH²¡−¿¹ l¦m S¡l£ qC−m ®Lhm aMeC Eš² ¢ho−u fÊ¢L a¡l f¡Ju¡l p¤−k¡N f¡C−a f¡−lez haÑj¡e HM¢au¡−l c¡¢uL-Bf£mL¡l£ f−rl −L¡e

fË¢aL¡l f¡Ju¡l ®L¡e p¤−k¡N e¡C ¢hd¡u, Bf£m¢V e¡j‘¤lpq l¦m¢V M¡¢l−Sl fË¡bÑe¡ L−lez

Eiuf−rl ¢h‘ BCeS£h£−cl Ef−l¡š² j§m hš²−hÉl f¢l−fË¢r−a          Bj¡−cl p¡j−e j§MÉ Hhw fËd¡e ¢hQ¡kÑÉ ¢hou clM¡Ù¹L¡l£-¢X¢H²d¡l L−f¡Ñ−lne B¢bÑL fТaù¡e ¢Le¡ Hhw h−Lu¡ GZ Bc¡−ul ®− rœ c¡−ulL«a

j¡jm¡ ®L¡e HM¢au¡−l h¡ ®L¡e BC−el ¢hd¡eh−m fË−k¡SÉq C−h? Hhw Bf£mL¡l£ Aœ Bf£−m Bl ®L¡e fТaL¡l f¡C−a f¡−le ¢Le¡?

¢hou¢V ¢eÖf¢šl ®r−œ fËbja Bj¡−cl−L clM¡Ù¹L¡l£ L−f¡Ñ−ln−el Q¡¢l¢œL h¡ L¡W¡−j¡Na AhØq¡e ab¡ h¡wm¡−cn q¡Ep ¢h¢ôw g¡CeÉ¡¾p L−f¡Ñ−lne B¢bÑL fË¢aÖW¡e ¢Le¡ ®pC ¢ho−u B−m¡Lf¡a L¢l−a


=12=

qC−hz HC ¢ho−u ¢pÜ¡¿¹ NËq−Zl ®r−œ AbÑGZ Bc¡ma BC−el f§h¡Ñfl Ahuh fkÑ¡−m¡Qe¡l c¡h£ l¡−Mz

AbÑGZ A¡c¡ma AdÉ¡−cn 1989 p¡−ml 13/11/1989 a¡¢l−M h¡wm¡−c−nl jq¡j¡eÉ l¡ÖVÊf¢al ®O¡¢oa 16 ew AdÉ¡−cn h−m S¡l£ quz

®kM¡−e j¤Mh−å E−õM b¡−L ®k,-

“B¢bÑL fË¢aÖW¡e LaѪL GZ Bc¡−ul SeÉ ¢h−no ¢hd¡e fËZuL e−Òf fÊZ£az

AdÉ¡−cn-

−p−qa¥ B¢bÑL fË¢aÖW¡e LaѪL fËcš GZ Bc¡−ul SeÉ ¢h−no ¢hd¡e Ll¡ pj£Q£e J fË−u¡Se£u Hhw −k−qa¥ pwpc A¢d−hn−e e¡C Hhw l¡ÖVÊf¢al ¢eLV q~q¡ p−¿¹¡oSeLi¡−h fËa£uj¡e qCu¡−R ®, kBö hÉhØq¡ NËq−Zl SeÉ fË−u¡Se£u f¢l¢Øq¢a ¢hcÉj¡e l¢qu¡−R; −p−qa¥ NZfËS¡aÇœ£ h¡wm¡−c−nl pw¢hd¡−el 93(1) Ae¤−µR−c fËcš rja¡h−m l¡ÖVÊf¢a ¢ejÀl©f AdÉ¡−cn fËZue J S¡l£ L¢l−mez”


=13=

           Eš² AdÉ¡−c−nl 2 ew d¡l¡u B¢bÑL fË¢aÖW¡e Hhw B¢bÑL fË¢aÖW¡e…¢ml e¡j E−õM b¡−Lz ®kM¡−e h¡wm¡−cn q¡Ep ¢h¢ôw g¡CeÉ¡¾p L−f¡Ñ−ln−el e¡j 2(L)(3) ew Ef-d¡l¡u d¡l¡u E−õM b¡−Lz

            Eš² AdÉ¡−c−nl 3 d¡l¡l hš²hÉ ¢ejÀl©fx

 “3z AeÉ¡eÉ BC−el fË−u¡Nz HC AdÉ¡−c−nl ¢hd¡e¡hm£, Eq¡−a ¢iæl©f ¢LR¤ e¡ b¡¢L−m, Bfaax hmhv AeÉ ®L¡e BC−el A¢a¢lš²; Hhw Eq¡l q¡¢eLl eu h¢mu¡ NZÉ qC−hz”

            Hhw 9 d¡l¡l hš²hÉ ¢ejÀl©fx

“9z ¢hQ¡l¡d£e j¡jm¡z Bfaax hmhv AeÉ ®L¡e BC−e k¡q¡ ¢LR¤C b¡L¥L e¡ ®Le, I AdÉ¡−cn fËhaÑ−el AhÉh¢qa f§−hÑ ®L¡e B¢bÑL fË¢aÖW¡−el GZ Bc¡u pwH²¡¿¹ ®L¡e j¡jm¡ ®L¡e Bc¡m−a ¢hQ¡l¡d£Z b¡¢L−m Eq¡ Eš² Bc¡m−aC ¢eÖf¢š Ll¡ qC−h Hhw HC AdÉ¡−cn Eš² j¡jmm¡l ®r−œ fË−k¡SÉ qC−h e¡z” 

             flhaÑ£−a Eš² AdÉ¡−cn¢V 1990 p¡−ml 20 S¡e¤u¡l£ AbÑ GZ

Bc¡ma BCe, 1990 e¡−j A¢i¢qa qu k¡q¡l j¤Mh−å E−õM b¡−L ®k,-


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“B¢bÑL fË¢aÖW¡e LaѪL GZ Bc¡−ul SeÉ ¢h−no ¢hd¡e fÐZueL−Òf BCez”

              −k−qa¥ B¢bÑL fË¢aÖW¡e LaѪL fËcš GZ Bc¡−ul SeÉ ¢h−no

¢hd¡e Ll¡ pj£Q£e J fË−u¡Se£u, −p−qa¥ Haà¡l¡ ¢ejÀ BCe Ll¡ qCmz

              HC BC−el 2 d¡l¡u A¡¢bÑL fË¢aÖW¡−el pw‘¡ Hhw ®L¡e ®¡ Le fË¢aÖW¡epj§q B¢bÑL fË¢aÖW¡e ¢qp¡−h NZÉ qC−h a¡q¡ p¤ØfÖV Hhw p¤¢e¢cÑÖVi¡−h ¢m¢fhÜ B−Rz ®kM¡−e 2(L)(3) ew Ef-d¡l¡u h¡wm¡−cn

q¡Ep ¢h¢ôw g¡CeÉ¡¾p L−f¡Ñ−ln−el e¡j E−õM B−Rz E−õMÉ ®k, Eš²

BC−e phÑ−j¡V 11¢V d¡l¡ p¢æ−h¢na qu Hhw B−l¡ E−õMÉ ®k, 11 d¡l¡u

AbÑGZ Bc¡ma AdÉ¡−cn 1989 l¢qa Ll¡ quz

flhaÑ£−a B¢bÑL fË¢aÖW¡e qC−a fËcš GZ Bc¡−ul −r−œ L¡kÑLl i¨¢jL¡l SeÉ 2003 p¡−ml 8 ew BCeh−m Bh¡−l¡ AbÑGZ

Bc¡ma BCe pw−n¡¢da qu Hhw a¡q¡ AbÑGZ Bc¡ma BCe, 2003

e¡−j A¢i¢qa quz k¡q¡l j¤Mh−å E−õM b¡−L ®k,-


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 “B¢bÑL fË¢aÖW¡e LaѪL fËcš GZ Bc¡−ul SeÉ fËQ¢ma BC−el A¢dLal pw−n¡de J pwqaLlZ L−Òf fËZ£a BCe;

−k−qa¥ B¢bÑL fË¢aÖW¡e LaѪL fËcš GZ Bc¡−ul SeÉ fËQ¢ma BC−el A¢dLal pw−n¡de J pwqaLlZ fË−u¡Se£u;” 

               ®pM¡−eJ BC−el 2 d¡l¡u B¢bÑL fË¢aÖW¡−el pw‘¡ Hhw

B¢bÑL fË¢aÖW¡epj§−ql e¡j E−õM b¡−L, ®kM¡−e h¡wm¡−cn q¡Ep ¢h¢ôw g¡CeÉ¡¾p L−f¡Ñ−lne ab¡ clM¡Ù¹L¡l£-¢X¢H²c¡l L−f¡Ñ−ln−el e¡j 2(L) (4) Ef-d¡l¡u E−õM B−Rz

phÑ−no 2010 p¡−ml 16 ew BCeh−m AbÑGZ Bc¡ma A¡Ce, 2003 Hl A¢dLal pw−n¡d−el Beue Ll¡ qu (E−õMÉ ®k, HC pw−n¡de£l f§−hÑ jq¡j¡eÉ l¡øÌf¢a 2007 p¡−ml 39 ew AdÉ¡−cn h−m

2003 p¡−ml AbÑ GZ Bc¡ma BCe pw−n¡de L−le k¡q¡ AbÑ GZ Bc¡ma (pw−n¡de) AdÉ¡−cn, 2007 e¡−j A¢i¢qaz), k¡q¡l j¤Mhå qCmx


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“®k−qa¥ ¢ejÀh¢ZÑa E−ŸnÉpj§q f§lZL−Òf AbÑ GZ Bc¡ma BCe, 2003 (2003 p−el 8 ew BCe) Hl

A¢dLal pw−n¡de pj£Q£e J fË−u¡Se£u;”

            ®kM¡−e J B¢bÑL fË¢aÖW¡−el pw‘¡ Hhw B¢ÑL b fË¢aÖW¡−el

e¡−jl œ²¢j−L h¡wm¡−cn q¡Ep ¢h¢ôw g¡CeÉ¡¾p L−f¡Ñ−ln−el e¡j E−õM

B−Rz

AbÑGZ Bc¡ma AdÉ¡−cn BC−el Ef−l¡š² hZÑe¡ j−a h¡wm¡−cn q¡Ep ¢h¢ôw g¡CeÉ¡¾p L−f¡Ñ−ln−el AbÑGZ Bc¡ma BC−el 2 d¡l¡ Ae¤k¡u£ ®kje B¢bÑL fË¢aÖW¡e ®aj¢e B¢bÑL fË¢aÖW¡−el H²¢j−L h¡wm¡−cn

q¡Ep ¢h¢ôw g¡CeÉ¡¾p L−f¡Ñ−ln−el e¡j Eš² BC−e p¥ØfÖVi¡ h 2(L)

d¡l¡u E−õM B−Rz H−r−œ p¤ØfÖV Hhw p¤¢e¢cÑÖVi¡−h fËau £j¡e ®k, AbÑGZ Bc¡ma BC−el ¢hd¡e Ae¤k¡u£ h¡wm¡−cn q¡Ep ¢h¢ôw g¡CeÉ¡¾p L−f¡Ñ−lne HL¢V B¢bÑL fË¢aÖW¡ez

¢X¢H²c¡l-fË¢afr L−f¡Ñ−ln−el ¢h‘ BCeS£h£ ¢e−hce L−l e®k,

®k−qa¥ ¢X¢H²c¡l L−f¡Ñ−ln−el GZ Bc¡−ul ®r−œ ¢eSü ¢h¢d-¢hd¡e h¡


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BCe B−R, ®p−qa¥ AbÑGZ Bc¡ma BCe Hl ¢h¢d-¢hd¡e clM¡Ù¹L¡l£- L−f¡Ñ−ln−el f−r fË−u¡N−k¡NÉ e−qz

h¡wm¡−cn q¡ES ¢h¢ôw g¡CeÉ¡¾p L−fÑ¡−lne AXÑ¡l 1973 Hl j§Mhå ab¡ ¢L E−Ÿ−nÉ Eš² AXÑ¡l S¡l£ Ll¡ qCm a¡q¡ Ae¤d¡h−el SeÉ AXÑ¡−ll j§Mhå ¢e−jÀ Ae¤¢mMe Ll¡ qCm;

“Whereas it is expedient to provide for the establisment of the Bangladesh house Buiding,

Finance Corporation for the purposes of providing

financial facilities for the construction, repair and

remodelling of house [at any place]1 in Bangladesh.”

Eš² j§Mh−å E−õ¢Ma h¡LÉ¢V qC−a p¤Øfø ®k, B−cn¢V S¡l£l j¤MÉ E−ŸnÉ h¡wm¡−c−nl e¡N¢lL−cl h¡s£ ¢ejÑ¡Z, ®jl¡ja, pwú¡−ll SeÉ

B¢bÑL pq−k¡¢Na¡ Ll¡ Hhw 26 J 27 Ae¤−µR−c GZ Bc¡−ul pw¢rç

¢hd¡e l¢qu¡−Rz ¢hou¢V ØfØV£Ll−Zl SeÉ 26 Hhw 27 Ae¤−µRc Ae¤¢mMe

Ll¡ qCm;


=18=

“26. (1) When a borrower or his surety7 makes default in repayment [......]1 or otherwise fails to comply with the terms of the agreement or letter of guarantee with the Corporation, the Corporation notwithstanding the prosisions of any other law may, without the intervention of any Court, sell any property pledged, mortgaged, hypothecated or assigned by the borrower or his surety, to the Corporation by way of security.

(2)        Any tansfer of property made by the    Corporation in exercise of its powers under clause (1) shall vest in the transfereee all rights in or to the property transferred as if the property had been sold to the transferee by the owner.


=19=

(3)    All sums due to the Corporation from the    borrower or his surety shall be recoverable as arrears of land revenue.

27. (1) Where by reason of the breach of any agreement by the borrower the Corporation becomes entitled to require the immediate payment of the amount due by the borrower to the Corporation, any officer of the corporation authorised generally or specially by the Board in this behalf may apply to the District Judge within the local limits of whose jurisdiction the borrowers house is situated for any one or more of the following relief, namely;

(a)     an order for the sale of any property or properties pledged, mortgaged, hypothecated or assigned to the Corporation as security for the sums due by the borrower;


=20=

(b)   for an injuction restraining the borrower or his surety freom in any manner removing, transferring or disposing of any of the Properties referred to in Sub-clause (a) ;

(c)    for an ad-interim attachment attaching the properties referred to in sub-clause (a) above and such other properties of the borrower or his surety as in the opinion of the District Judge were sufficient to cover the claim of the Corporation against the borrower including costs and interest.

(2)    An application under clause (1) shall state the nature and extent of the liability of the borrower and his surety to the Corporation, the grounds on which it is made and such other particulars as may be prescribed.


=21=

(3)   The District Judge may if he thinks fit hear the applicant and where the reliefs mentioned in sub-clauses (b) and (c) of clause (1) are prayed for in the application shall pass ad- interim orders granting such reliefs as in the opinion of the District Judge are sufficient to safegaurd the full claim of the corporation against the borrower.

(4)   At the time of passing his orders under clause (3) the District Judge shalll order notice of the application to issue to the borrower and his surety together with copies of the applications, the order passed by the District Judge under clause (3), and any evidence which may have been recorded at the time of the order under clause (3), calling upon the borrower and his surety to show cause on a date to be


=22=

specified in the notice, why the interim orders passed should not be confirmed and the reliefs sought in the application be granted.

(5)   If no cause is shown on or before the date specified in the notice under clause (4), the District Judge shall dispose of the application.

(6)   If the borrower and his surety appear and show cause, the District Judge shall grant them and the Corporation reasonable opportunity to produce their evidence relating to the reliefs claimed in the application, and after, considering such evidence and hearing the parties, the District Judge shall pass his order disposing of the application.

(7)   When passing his order under clause (5) or clause (6) the District Judge shall---


=23=

(a)   record his finding as to the amount due by the borrower to the corporation, and the interest payable thereon;

(b)   direct or refuse to direct the sale of the properties attached;

(c)   confirm, discharge or vary any ad-interim orders passed restraining the borrower and his surety or attaching their properties; and

(d)  pass any other incidental orders.

(8)       No order passed by the District Judge ordering the release of any property of the borrower or his surety from attachment shall be given effect to until after the expiry of 30 (thirty) days from the date of that order except with the written consent of the Corporation, or where an appeal has been preferred to the High


=24=

Court Division, under the orders of the High

Court Division.

(9)         An order under this Article for the attachment or sale of property shall be carried

into effect as far as may be in the manner

provided in the Code of Civil Procedure, 1908,

for the attachment or sale of property in execution of a decree as if the Corporation

were the decree-holder.

(10)      Any party aggrived by an order under

clause (5) or clause (6) may within thirty days

from the date of the order appeal to the High

Court Division, and upon such appeal the High

Court Division may after hearing the parties

pass such orders as it thinks proper.”  

B−c−nl 26 Ae¤−µRc Ae¤k¡u£ Bc¡m−al qÙ¹−rf R¡s¡ håL£ pÇf¢š ¢h¢œ²l j¡dÉ−j GZ Bc¡u Hhw Eš² GZ−L h−Lu¡ l¡Sü ¢qp¡−h


=25=

NZÉ qC−h j−jÑ E−õM B−Rz AeÉ¢c−L, Bh¡l 27 Ae¤−µRc Ae¤k¡u£ Bc¡m−al BnÐu ®eJu¡l ¢hd¡e B−R, k¢cJ a¡q¡ ¢e¢cÑø Bm c− ¡az

           BCe fËZu−el E−ŸnÉ BC−el j§Mh−å ¢eqa b¡−Lz k¢cJ j¤Mhå BC−el Awn ¢Le¡ H ¢ho−u ¢h¢iæ pj−u ¢haLÑ qCu¡−Rz A−e−Ll

j−a Cq¡ BC−el Awn eu hlw Eq¡l h¡C−ll Awnz Lord Holt Hl j−a,

j§Mhå BC−el Awn eu ¢L¿º Eq¡ BCe fÐZu−el E−Ÿ−nÉ hÉ¡MÉ¡ L−l (Mills vs. Wilkins (1703) KB 662)z Lord Halsbury Hl

j−a, pw¢rç ¢n−l¡e¡−jl eÉ¡u j¤MhåJ BC−el A¢h−µRcÉ Awn (Halsbury, Law of England (3rd Edition) Vol-36, P-370, Para-544)z Shobha Vs. State of U.P. AIR 1963 All 29,

j¡jm¡u Hm¡q¡h¡c q¡C−L¡VÑJ HLCl¦f j¿¹hÉ L−lez

  j¤Mhå BCe fÐZu−el E−Ÿn ÉhZÑe¡ L−l ¢Le¡ Cq¡l fÐ−u¡Se£ua¡ ¢L ®p ¢ho−u Bp¡j q¡C−L¡−VÑl fkÑ−hrZ mrÉe£uz AIR 1959 Asam 147, 151, Anil Kumar Vs. Deputy Commissioner −j¡LŸj¡u ¢pÜ¡¿¹ qu ®k,

“The preamble alone cannot be held to be conclusive of the intent and purpose of the


=26=

legislation. The object, purpose and intent of

the legislation have to be gathered from the

various provisions of the statute itself and not

merely from an isolated examination of the

Preamble, which may indicate the primary

object in view, but may not refer in detail to

certain other objects, which are incidental and

essential to the working out of the primary

object of the legislation.”

  BC−el ‘Operative Part’ H ®L¡e pwnu ®cM¡ ¢c−m ®p ®r−œ j¤Mh−ål p¡q¡kÉ ¢eu¡ BCe hÉ¡MÉ¡ L¢l−a qu z j¤Mhå BC−el Efœ²j¢ZL¡ ¢qp¡−h L¡S L−lz BC−el ¢n−l¡e¡j Hhw j¤Mhå BCe hÉ¡MÉ¡l −r−œ pq¡uL i¥¢jL¡ f¡me Ll¡ R¡s¡J Cq¡ BCe pi¡l E−Ÿ−nÉl fТag¡me OV¡uz AIR 1953 SC 404 Kedarnath Bajoria v.

State of West Bengle −j¡LŸj¡u i¡la£u p¤fУj ®L¡VÑ Ae¤l¦f j¿¹hÉ L−lez j¤Mh−ål …l¦aÅ Ae¤d¡he L−l AIR 1960 SC 1080, 1097


=27=

Kochuni v. state of Madras j¡jm¡u i¡la£u p¤fÊ£j ®L¡VÑ j¿¹hÉ L−lex

"The Preamble of a statute is a key to the understanding of it and it is well established that it

may legitimately be consulted to solve any ambiguity, or to fix the meaning of words which

may have more then one, or to keep the effect of

the Act within its real scope, whenever the enacting part is in any of these respects open to

doubt."

 j¤Mhå BC−el Enacting part ®L Ae¤plZ L−lz AIR 1955

Bom, 363, Commissioner of Labour Vs- Associated Cement Companies Ltd. j¡jm¡u ¢pÜ¡¿¹ qu ®k,

"The Preamble may no doubt show the object of enacting a law, but you shall not infer from it the Legislature did not mean to go further than the declared object."


=28=

j¤Mh−ål p¡−b BC−el Enacting part Hl ¢h−l¡d q−m Enacting part fСd¡eÉ f¡uz

  BCe hÉ¡MÉ¡l HL¢V fТa¢ùa e£¢a BC−e hÉhq©a i¡o¡ ®kM¡−e

f¢l×L¡l ®pM¡−e j¤Mh−ål hš²hÉ f¢lq¡l Ll−a quz ¢L¿º ®kM¡−e Eq¡ Af¢l×L¡l J àÉbÑ−h¡dL ®pM¡−e j¤Mhå …l¦aÅf§ZÑ Ae¤o‰ ¢qph ¡− L¡S L−lz 5 DLR 527,  Pasharuddin Vs- Jolekha Khatun j¡jm¡u

¢pÜ¡¿¹ qu ®k;

“−L¡e OVe¡ h¡ ®L¡e AhÙÛ¡l f¢l−fТr−a HL¢V BCe fÐZ£aC qu¡−R Eq¡l pw¢rç ¢hhlZ j¤Mh−å h¢ZÑa b¡−Lz g−m I BC−el ¢h¢iæ Aw−n ¢hhªa ¢hd¡e¡hm£ p¤ù¤i¡−h hÉ¡MÉ¡ Ll¡l ®r−œ j¤Mhå N¡CX ¢qp¡−h L¡S L¢lu¡ b¡−Lz”

BCepi¡l E−ŸnÉ Ae¤d¡he Ll¡l ®r−œ j¤Mhå BC−el hÉ¡MÉ¡u …l¦aÅf§ZÑ i§¢jL¡ l¡¢M−a prj h¢mu¡ 51 DLR, 473, 477 Parveen

and another Vs. State j¡jm¡u j¿¹hÉ Ll¡ qu; ®kM¡−e ¢pÜ¡¿¹ qu ®k;-

"The intention of the legislature is to be gathered

from the preamble and other provisions of the law

and if these provisions are clear and unambiguous,


=29=

there is no scope for putting any construction on the provisions of the Act."

        HLb¡ ü£L¡kÑ ®k, h¡wm¡−cn q¡Ep ¢h¢ôw g¡CeÉ¡¾p L−f¡Ñ−ln−el h−Lu¡ f¡Je¡ Bc¡−ul −r−œ h¢ZÑa ¢f|J Hl 26 J 27 ew Ae¤−µRc Ae¤k¡u£ hÉhØq¡ NËq−Zl ¢hd¡e B−R ¢L¿º j¤Mh−ål p−‰ ®kje 26 J 27 ew Ae¤−µRc pjeÄuq£e ®aj¢e GZ Bc¡−ul ®r−œ 26 J 27 ew Ae¤−µRc flØfl ¢h−l¡d£z a−h ¢hQ¡kÑÉ ¢hou ®k X~š² ¢hd¡−el/B−c−nl HL¢V

Ae¤−µRc B¢bÑL fË¢aÖW¡−el h−Lu¡ GZ Bc¡−ul ®r−œ f¢lfÑ §ZBCe (AÉ¡LV) e¡¢L CeAÉ¡LV−j¾V a¡q¡ ¢h−hQe¡l ¢houz ¢hou c¤C¢V f¡n¡f¡¢n l¡¢Mu¡ fkÑ¡−m¡Qe¡ pq j§mÉ¡uZ L¢l−m ®cM¡ k¡u ®k, AbÑGZ Bc¡ma BCe B¢bÑL fË¢aÖW¡e LaѪL fËcš GZ Bc¡−ul ®r−œ HL¢V ¢h−no f¢lf§ZÑ Hhw fË¡u fÜ¢aNa BCez AeÉ¢c−L, ¢X¢H²c¡l L−f¡Ñ−ln−el B−c−nl ¢hd¡−el

ab¡ ¢f|J 7, 1973 Hl 27 Ae¤−µRc f¢lf§ZÑ BCe e−q hlw a¡q¡ BC−el

f¢li¡o¡u Enactment h¢mu¡ NZÉ Ll¡ k¡uz ¢hou¢V ØfÖV£Ll−Zl SeÉ ‘Act’ Hhw ‘Enactment’ pÇf−LÑ B−m¡Qe¡u ®cM¡ k¡u ®k,-

“BCepi¡ LaѪL fËZ£a BCe hÉa£a AeÉ¡eÉ ¢h¢d ¢hd¡e ‘Enactment’ e¡−j A¢i¢qaz ‘Act’ h¡ BCe −k A−bÑ hÉhq©a


=30=

qu ‘Enactment’ I A−bÑ hÉhq©a qu e¡z ‘Act’ hm−a f¤−l¡ BCe¢V−L h¤T¡u, Afl f−r I ‘Act’ Hl d¡l¡, Ef-d¡l¡ h¡ Ae¤−µRc−L ‘Enactment’ hm¡ quz AIR 1941, All ERP-

499 Director, Public Prosecutions Vs. Lamb j¡jm¡u

¢pÜ¡¿¹ qu ®k, “An enactment may mean something

other than an Act of Parliament, but an Act means

an Act of Parliament.” Bh¡l, 2KB-(1906) 140,

Wakefield etc. Co. v. Vakefield Corporation

−j¡LŸj¡u ¢pÜ¡¿¹ qu ®k, ‘Act’ means the whole Act,

whereas section or part of a section in any Act may

be an enactment.” Bh¡l ‘Enactment’ në¢V à¡l¡ ¢L

h¤T¡u a¡q¡ h¤T¡−a ¢Nu¡ j¤qjÈc q¡¢hh¤l lqj¡e J B¢ep¤‹¡j¡e

a¡y−cl l¢Qa ‘BCe-në−L¡o’ NË−Çq hm¡ qCu¡−R, ‘Enactment’

h¡ ‘¢h¢dhÜLlZ’ h¢m−a f¡mÑ¡−j−¾Vl BCe, p¡d¡lZ k¡SLpi¡l hÉhØq¡, B−cn Abh¡ HL¢V AfËd¡e BCe, ¢Lwh¡ H…¢ml A¿¹iѧš² ®L¡e ¢h−no ¢hd¡e (®kje, ¢h−no ®L¡e d¡l¡) h¤T¡uz”


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k¢c a−LÑl M¡¢a−l Eš² Ae¤−µRc¢V−L BC−el jkÑ¡c¡ ®cJu¡ qC−mJ kMe c¤C¢V ¢h−no BCe pjS¡a£u qu ®p−r−œ ‘in pari

materia’ e£¢a Ae¤plZ L¢l−a quz

‘In Pari meteria’ HC n−ël Br¢lL AbÑ ‘pjS¡a£u

j¡jm¡u h¡ AhØq¡u’z pw¢h¢d hÉ¡MÉ¡l ®r−œ h¢ZÑa në…µR HL¢V e£¢a ¢qp¡−h ü£L«az HC e£¢a Ae¤p¡−l ®k pLm pw¢h¢d HLC hÉ¢š² h¡ hع¤ pÇf¢LÑa h¡ HLC p¡d¡lZ E−ŸnÉ pð¢ma qu, ®p−r−œ BCepi¡l E−ŸnÉ

Ae¤d¡he Ll¡l SeÉ I pw¢h¢d…−m¡−L HL−œ ¢h−hQe¡ L¢l−a quz Bl HC

e£¢a¢V fË−u¡N Ll¡ qu aMeC kMe HL¢V ¢h−no pw¢h¢d àÉÑ− bh¡dL quz

mÉ¡¢Ve ‘in pari materia’ n−ël Cw−lS£ fË¢anë “in the same

matter”. HLC ¢ho−u HL¡¢dL BCe fËQ¢ma b¡¢L−m Il¦f ph BC−el

AbÑ HL−œ EÜ¡l L¢l−a quz k¡q¡−a BCe…−m¡l j−dÉ ¢hcÉj¡e Ap‰¢a

¢Q¢q©a Ll¡ pñh quz BCe hÉ¡MÉ¡l ®r−œ HC fËhQe¢V A¢a fË−u¡Se£uz H

fËp−‰ Black’s Law Dictionary-®a E−õM Ll¡ qCu¡−R;-

“It is a canon of construction that statutes that are

in pari materia may be construed together, so that


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inconsistencies in one statute may be resolved by looking at another statute on the same subject.”

LMe HL¢V BCe ‘in pari materia’ qC−h Hhw LMe qC−h e¡ a¡q¡ hÉ¡MÉ¡ Ll¡ qu 32 DLR (AD) 138, Director of Taxation and Excise V. Mehdi Ali Khan Panni −j¡LŸj¡u, ®kM¡−e ¢pÜ¡¿¹ qu ®k,

“...unless the statute is in pari materia, no language

of a statute is to be interpreted with the help of the language of another statute or to take recourse to analogy but if the two statutes are in pari materia,

the language of one can be taken assistance of in interpreting the language of the other.”

AeÉ¢c−L, 42 DLR (AD) Muhammad Julfikar v. Abul Kalam Chowdhury and others −j¡LŸj¡u ¢pÜ¡¿¹ qu ®k,-

“...Where the provisions of the later Act could only operate indirectly as an aid to the construction of words


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in the earlier Act those provisions can only be used for

that purpose if certain conditions apply to the earlier Act

when it is considered by itself.” 

AbÑGZ Bc¡m−al BCe fÐZu−el E−ŸnÉ qC−a−R B¢bÑL fË¢aÖW¡ e pj§q qC−a ¢h−no L−l AbÑGZ Bc¡ma BC−el 2 d¡l¡ Ae¤k¡u£ p‘¡¢ua

B¢bÑL fË¢aÖWÉe Hhw ab¡u E−õ¢Ma B¢bÑL fË¢aÖW¡e pj§q qC−a h−Lu

GZ Bc¡−ul f¢lf§ZÑ Hhw fÜ¢aNa ¢hd¡−el pjeÄ−u HL¢V ¢h−no BCe

k¢cJ ¢X¢H² S¡l£l ®r−œ ®cJu¡e£ L¡kÑ¢h¢dl ¢hd¡e−L Ae¤pl−el ¢euj fË−u¡N−k¡NÉz ¢L¿º ¢X¢H²c¡l L−f¡Ñ−ln−el h−Lu¡ GZ Bc¡−ul ¢hd¡e¢V ApÇf§ZÑ, Af§ZÑ¡‰ Hhw ¢h¢dhÜ fÜ¢al Ai¡h pð¢maz AbÑGZ Bc¡ma BC−e GZ NË¡qL c¡¢uL−cl ®k pLm p¤−k¡N-p¤¢hd¡ fËc¡e Ll¡ qCu¡−Rz

a¡q¡ fËd¡eax 

1z d¡l¡ 7 j−a hým fËQ¡¢la S¡a£u ®~c¢eL J Øq¡e£u f¢œL¡u (k¢c b¡−L) pje S¡l£ pÇf¢LÑa ¢h‘¡fe BL¡−l fËL¡−nl ¢hd¡e Ll¡u

¢hh¡c£ ®j¡LŸj¡ pÇf−LÑ AhNa qu, ¢hh¡c£l A‘¡−a HL alg¡

¢XH²£ qJu¡l pñ¡he¡ e¡Cz ®j¡LŸj¡l pje S¡l£ qJu¡/e¡ qJu¡l

¢ho−u ®L¡e ¢àd¡ à¾cÄ b¡−L e¡z


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2z d¡l¡ 12(8) Hl naÑ j−a B¢bÑL fË¢aÖW¡e LaѪL GZ NËq£a¡l pÇf¢š GZ J håL ¢qp¡−h l¡M¡ qu a¡q¡ ¢em¡−j ¢hH²−ul ®r−œ ®L¡el©f A−~hda¡ fÜ¢aNa A¢euj b¡¢L−m pÇf¢š S¡j¡ea fËc¡eL¡l£ GZ NËq£a¡ B¢bÑL fË¢aÖW¡−el ¢hl¦−Ü r¢af§lZ c¡h£ Ll¡l ¢hd¡e Ll¡ quz

3z d¡l¡ 14 j−a j¡jm¡ öe¡e£ j§mah£ pÇf¢LÑa ¢hd¡e ®j¡LŸj¡l

öd¤ ¢hh¡c£l fË¢a fË−k¡SÉ e−qz Eš² ¢hd¡e ®j¡LŸj¡l h¡c £ab¡ B¢bÑL fË¢aÖW¡−el Efl fË−k¡SÉ h¡c£l fË¡bÑe¡u j§mah£l r ®−œ B¢bÑL fË¢aÖW¡e−LJ j§mah£ MlQ fËc¡e L¢l−a quz

4z d¡l¡ 21 j−a j£j¡wp¡ pi¡/d¡l¡ 22 jdÉØqa¡l j¡dÉ−j ®j¡LŸj¡

¢eØf¢šl p¤−k¡N b¡L¡u Bm¡f B−m¡Qe¡l j¡dÉ−j pqSi¡−h f¡lØf¢lL pjpÉ¡ Efm¢ì L¢lu¡ pqS pj¡d¡−e Bp¡ k¡uz Eš² AhÙÛ¡u frhª¾c c¡¢Mm£ ®L¡VÑ ¢g ®glv f¡uz

5z d¡l¡ 28 j−a S¡l£ j¡jm¡ c¡¢M−ml pjup£j¡ B−l¡f Ll¡u

c¡¢uL ¢Xœ²£c¡−ll ¢hm¢ða c¡h£l q¡a qC−a lr¡ f¡uz

6z d¡l¡ 30 j−a hým fÐQ¡¢la S¡a£u °c¢eL J ÙÛ¡e£u f¢œL¡u ®e¡¢Vn S¡l£ pÇf¢LÑa ¢h‘¡fe BL¡−l fÐL¡−nl ¢hd¡e Ll¡u c¡¢uL


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®j¡LŸj¡ pÇf−LÑ AhNa qu, c¡¢u−Ll A‘¡−a HLalg¡ ¢eÖf¢š qJu¡l pñ¡he¡ e¡Cz ®j¡LŸj¡l ®e¡¢Vn S¡l£ qJu¡/e¡ qJu¡l ¢ho−u

®L¡e ¢àd¡ b¡−L e¡z

7z d¡l¡ 44(3) j−a Bf£m c¡−u−ll pju A¿¹haÑ£L¡m£e B−c−nl ¢ho−u r¥ë qC−m av¢ho−uJ fТaL¡l fСbÑe¡ Ll¡ k¡uz

8z d¡l¡ 46 j−a j¡jm¡ c¡−ul pÇf¢LÑa ¢h−no ¢hd¡e J pjup£j¡

B−l¡f Ll¡u B¢bÑL fТaù¡e LaѪL ¢hm¢ða c¡−ul£ ®j¡LŸj¡u ¢hn¡m c¡h£l Aj¡e¢hL b¡h¡ qC−a GZ NËq£a¡ lr¡ f¡uz

9z d¡l¡ 47 j−a c¡h£ B−l¡−f p£j¡hÜa¡ Ll¡u GZ NËq£a¡ B¢bÑL fТaù¡−el fÐcš Bpm GZ A−fr¡ 200% AbÑ¡v 100+200= 300 V¡L¡l A¢dL V¡L¡ f¢l−n¡d L¢l−a qu e¡z Aa£−a ®cM¡ ¢Nu¡−R ®k 1

mr V¡L¡ GZ ®cJu¡l 15/16 hvpl fl j¡jm¡ c¡−u−l p¤c¡p−m 14/15 mr V¡L¡ c¡h£ L¢lu¡ ¢Xœ²£ m¡i L−lz h¢ZÑa ¢hd¡−el L¡l−Z haÑj¡−e a¡q¡ pñh e−qz AbÑ¡v haÑj¡−e B¢bÑL fТaù¡e GZ NËq£a¡l ¢hl¦−Ü 1 mr V¡L¡ G−Zl ¢hfl£−a 3 mr V¡L¡l A¢dL c¡h£ L¢l−a f¡¢l−h e¡z


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10z d¡l¡ 49 j−a G−Zl ¢L¢Ù¹l ¢hd¡eJ Ll¡ k¡uz g−m c¡¢u−Ll B−hc−el ®fТr−a h¡ Bc¡ma ü£u E−cÉ¡−c kb¡kb j−e L¢l−m c¡¢uL−L ¢Xœ²£L«a V¡L¡ 1 (HL) hR−l 4 (Q¡l) ¢V pj¡e ¢L¢Ù¹−a f¢l−n¡−dl SeÉ p¤−k¡N ¢c−a f¡−lz Hje¢L ¢Xœ²£c¡l pÇja b¡¢L−m ¢Xœ²£L«a V¡L¡ 3 (¢ae) hR−l 12 (h¡l) ¢V pj¡e ¢L¢Ù¹−a f¢l−n¡−dl

SeÉ Bc¡ma c¡¢uL−L p¤−k¡N ®cJu¡l ¢hd¡e Ll¡ quz

11z d¡l¡ 50 j−a Bc¡ma B¢bÑL fТaù¡−el B−l¡¢fa ®hBC£ eJ AeÉ¡u p¤c h¡ j¤e¡g¡ h¡ i¡N¡ qÊ¡p j¡g L¢l−a f¡−lz g−m B¢bÑL fТaù¡e G−Zl Efl ®h-BC¢e p¤c/j¤e¡g¡/i¡s¡ B−l¡f L¢l−m Bc¡ma a¡q¡ j¡g L¢l−a f¡−l h¢mu¡ B¢bÑL fТaù¡e G−Zl Efl ®h-BC¢e p¤c/j¤e¡g¡/i¡s¡ B−l¡f L¢l−a ¢hla b¡¢L−hz

        h¢ZÑa AhÙÛ¡u ®cM¡ k¡u ®k, L−uL¢V ®rœ hÉa£a AbÑ GZ Bc¡ma

BCe, 2003 HL¢V eÉ¡u ¢i¢šL BCez Eš² BCe GZ c¡a¡ J GZ NËq£a¡

Eiu f−rl A¢dL¡l pwlrZ L−l ¢hd¡u HC BCe−L ®c−nl Abѯe¢aL nªwMm¡ J p¤n¡pe fТaù¡l SeÉ HL¢V QjvL¡l BCe h¢m−m Aa¥É¢š² qC−h

e¡z


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         B¢bÑL fТaù¡e J GZ NË¡qL−cl ®k pLm p¤¢hd¡¢c AbÑGZ Bc¡ma A¡Ce fËc¡e Ll¡ qCu¡−R a¡q¡ ®kje Eiu f−rl j−dÉ p¡j”pÉa lr¡ pq

BC−el pja¡ ¢hl¡S L−l Hhw GZ Bc¡−ul ®r−œJ M¤h ®S¡l¡−m¡ i¨¢jL¡

b¡−L ¢L¿º L−f¡Ñ−ln−el E−õ¢Ma ¢hd¡e j−a H dl−el p¤−k¡N-p¤¢hd¡ Hhw

GZ Bc¡−ul ®r−œ p¤N¢Wa Hhw L¡kÑL¢l ¢hd¡−el Ai¡h f¢lm¢ra quz E−õMÉ ®k k¢c ®Lq h¡wm¡−cn q¡Ep ¢h¢ôw L−f¡Ñ−ln−el h¡¢q−ll ®L¡e fË¢aÖW¡−el ¢eLV qC−a NªqGZ NËqZ L−le Hhw GZ ®Mm¡f£ qe a¡q¡ qC−m Eš² fË¢aÖW¡e−L h−Lu¡ G−Zl Efl fkÑ¡ç Advaluram ®L¡YÑ~ ¢g fËc¡e pq Bpm V¡L¡l 200% (100+200=300/-) p¤−cl ¢ia−l fË¢aL¡l fË¡bÑe¡ L¢l−a quz ¢L¿¹¤ h¡wm¡−cn q¡Ep ¢h¢ôw g¡CeÉ¡¾p L−f¡Ñ−ln−el h−Lu¡ GZ Bc¡−ul ®r−œ Hhw a¡q¡ Bp−ml 200 …−el ®hn£ qC−mJ öd¤j¡œ 5 V¡L¡l ®L¡YÑ~ ¢g ¢cu¡ a¡q¡−cl fË¢aL¡l fË¡bÑe¡ L¢l−a f¡−le, k¡q¡ pw¢hd¡−el fËcš ®j±¢mL A¢dL¡−ll 27 Ae¤−µR−cl Qlj m‰e Hhw k¡q¡l f¢l−fË¢r−a ®j±¢mL A¢dL¡−ll 31 ew Ae¤−µRc−LJ BO¡a L−lz ¢hou¢V ¢h−hQe¡ Hhw Ae¤d¡h−el m−rÉ Ae¤−µRcà−ul hš²hÉ ¢e−jÀ Ae¤¢mMe Ll¡ qCmx


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"Ae¤−µRc 27z 

 pLm e¡N¢lL BC−el cª¢ÖV−a pj¡e Hhw BC−el pj¡e BnËu m¡−il A¢dL¡l£z

 Ae¤−µRc 31z

 BC−el BnËu m¡i J BCe Ae¤k¡u£ hÉhq¡l m¡i ®k ®L¡e Øqe ¡− AhØq¡ela fË−aÉL e¡N¢l−Ll Hhw p¡j¢uLi¡−h h¡wm¡−c−n AhØq¡ela Afl¡fl hÉ¢J²l A¢h−µRcÉ A¢dL¡l Hhw ¢h−noax BCe Ae¤k¡u£ hÉa£a Hje ®L¡e hÉhØq¡ NËqZ Ll¡ k¡C−h e¡ k¡q¡−a ®L¡e hÉ¢J²l S£he, ü¡d£ea¡, ®cq, p¤e¡j h¡ pÇf−cl q¡¢e

O−Vz”

            AaÉ¿¹ f¢la¡−fl ¢hou c¡¢uL-Bf£mL¡l£ fr NªqG−Zl SeÉ

7,72000/- V¡L¡ NËqZ L−le Hhw haÑj¡−e ¢X¢H²c¡l L−f−l ¡Ñn−el c¡h£

qC−a−R 29,61,550.60 V¡L¡z ¢L¿º HLC GZ AeÉ ®L¡e B¢bÑL fË¢aÖW¡−el ¢eLV qC−a NËqZ L¢l−m c¡¢uL fr−L ®k V¡L¡ f¢l−n¡d L¢l−a qCa a¡q¡ haÑj¡−e c¡h£L«a V¡L¡l ®Q−u Ljz ®kM¡−e c¡¢uL- Bf£mL¡l£−cl−L h¡wm¡−cn pw¢hd¡−el fËcš ®j±¢mL A¢dL¡l qC−a


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h¢’a Ll¡ qC−a−Rz ®kM¡−e ¢X¢H²c¡l L−f¡Ñ−ln−el GZ Bc¡−ul fÜ¢a h¡

GZ B−l¡−fl fÜ¢a NZfËS¡aÇH£ h¡wm¡−cn pw¢hd¡−el ®j±¢mL A¢dL¡l−L r¥æ L−l ®pM¡−e B−c−nl Eš² ¢h¢d¢hd¡−el L¡kL Ñ¡¢la¡ q¡l¡uz

A¢dL¿º ®k−qa¥ ¢X¢H²d¡l L−f¡Ñ−lne AbÑGZ Bc¡ma BC−el öl¦ qC−a B¢bÑL fË¢aÖW¡−el pw‘¡l BJa¡i¨š²pq BC−el ag¢p−ml/d¡l¡u ®nËZ£hÜ ®p−r−œ ¢X¢H²c¡l L−f¡Ñ−lne−L AbÑGZ Bc¡ma BC−el BJa¡u fË¢aL¡l fË¡bÑe¡ L¢l−a qC−hz      

k¢cJ Aœ ¢h¢hd Bf£m¢V−a BC−el ¢hd¡e−L QÉ¡−m” Ll¡ qu e¡C

¢L¿º fË−aÉL e¡N¢lLC eÉ¡u ¢hQ¡l (Complete Justice) f¡C−a qLc¡lz

j¡e¤o Bc¡−al à¡lÙÛ qu eÉ¡u ¢hQ¡−ll fÐaÉ¡n¡uz BC−e ¢hd¡e e¡C h¢mu¡

¢hQ¡lL a¡q¡l pÇj¤−M EfÙÛ¡¢fa ¢h−l¡d£u ¢hou¢V ®glv ¢c−a f¡−le e¡z

HLL¡−m BC−e ¢hd¡e e¡C h¢mu¡ ¢hQ¡lL Eq¡ ®glv ¢c−a f¡¢l−aez ¢L¿º

flha£ÑL¡−m Equity l Evf¢š qJu¡u Bc¡ma eÉ¡u ¢hQ¡l fТaù¡l m−rÉ equitable principles fÐ−u¡N L¢lu¡ ¢hQ¡lfСb£Ñ SeNZ−L ¢hQ¡−ll p¤gm ¢cu¡ b¡−Lez A−eL j¡jm¡u ®cM¡ k¡u h¡c£ ®k fТaL¡l Q¡¢qu¡−R Eq¡

AfÐa¥mz aMe Bc¡ma Eq¡l pqS¡a rja¡ fÐ−u¡N L¢lu¡ fСb£Ña


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fТaL¡l−L gmfÐp§a (fruiful) Ll¡l m−rÉ Eq¡l Ae¤o¢‰L pLm fТaL¡l fÐc¡e L¢lu¡ b¡−Le, Cq¡ omplete justice Hl SeÉC Bc¡ma L¢lu¡ b¡−Lez Complete justice Hl d¡lZ¡ Hhw Eq¡l f¢lhÉ¢ç B−m¡Qe¡ L¢l−a ¢Nu¡ 20 DLR 320, Arabinda Das Vs. Srinati Sura

Das and others j¡jm¡u ¢pÜ¡¿¹ qu ®k,

“The entire body of procedural law is meant for advancement of the cause of justice and not to pose

any technical difficulty in the way of the Court to

do complete justice between the litigant parties for

the administration of which alone it had been created. All technicalities are required to be avoided to secure justice as because end of law is justice.”

Ef−l¡š² B−m¡Qe¡ fkÑ¡−m¡Qe¡ J ¢pÜ¡¿¹ pj§−ql B−m¡−L fТauj¡e ®k, h¡wm¡−cn q¡ES ¢h¢ôw g¡CeÉ¡¾p L−fÑ¡−lne AbÑ GZ Bc¡ma BC−el

2 ew d¡l¡u ®kje B¢bÑL fТaù¡e ¢qp¡−h NZÉ, ®ajeC 2(L) Ef-d¡l¡l


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œ²¢j−L B¢bÑL fТaù¡e ¢qp¡−h AbÑ GZ Bc¡ma AdÉ¡−cn/BC−el S¾jmNÀ qC−aC A¿¹i¨Ñš²z AbÑ GZ Bc¡ma BC−e h¡l h¡l pw−n¡de Be¡ue Ll¡

qCu¡−R Hhw pw−n¡d−el j¤Mh−å E−õM B−R, "B¢bÑL fТaù¡e LaѪL

fÐcš GZ Bc¡−ul SeÉ fÐQ¢ma BC−el A¢dLal pw−n¡de J pwqaLlZ fÐ−k¡Se£u; ®p−qa¥ Haà¡l¡ ¢ejÀl©f BCe Ll¡ qCmx

         BCe  pi¡  LaÑѪL  AbÑ  GZ  Bc¡ma  BCe  fÐZ−ul  E−n ŸÉ−L A¢dLal pwqaLlZ ab¡ L¡kÑLl Ll¡l ¢e¢j−š h¡l h¡l pw−n¡de Ll¡

qCu¡−Rz a¡C B¢bÑL fТaù¡−el GZ Bc¡−ul ®r−œ AbÑ GZ Bc¡ma BC−el j§m E−Ÿ−nÉl fТa p−hÑ¡µQ …l¦aÅ ¢h−hQe¡u −eJu¡l c¡h£ l¡−M Hhw

BCepi¡ LaÑѪL AbÑ GZ Bc¡ma BCe fÐZ−u−el E−ŸnÉJ a¡qz ¡C k¢cJ h¡wm¡−cn  q¡ES  ¢h¢ôw  g¡CeÉ¡¾p  L−fÑ¡−ln−el  B−c−nl  ¢hd¡−e  GZ Bc¡−ul pw¢rç fÜ¢a p¢æ−h¢na B−R, ¢L¿º kMe B¢bÑL fТaù¡−el h−Lu¡ GZ Bc¡−ul SeÉ HL¢V fСu fÜ¢aNa A¢dLal pwqaLlZ J üuwpÇf§ZÑ  BCe  fÐZue  qu  Hhw  Eš²  BC−e  h¡wm¡−cn  q¡ES  ¢h¢ôw g¡CeÉ¡¾p L−fÑ¡−lne−L B¢bÑL fТaù¡e ¢qp¡−h A¿¹i¨Ñš² Ll¡ qu aMe Eš²

B−c−nl ¢h−no ¢hd¡e k¡q¡ C−a¡f§−hÑ ‘Enactment’ ¢qp¡−h ¢h−h¢Qa

a¡q¡l L¡kÑL¡¢la¡ q¡l¡u Hhw ‘Act’ Hl fСd¡eÉ fТaù¡ f¡uz ®pC ®r−œ hm¡ k¡u, h¡wm¡−cn q¡ES ¢h¢ôw g¡CeÉ¡¾p L−fÑ¡−lne B¢bÑL fТaù¡e

¢qp¡−h AbÑ GZ Bc¡ma BC−el BJa¡d£ez


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Ef−l¡š² B−m¡Qe¡-fkÑ¡−m¡Qe¡l f¢l−fË¢r−a Aœ Bf£m¢V jl ” ¤ Ll¡l ja BC−el ®S¡l¡m pjbÑe l¢qu¡−R h¢mu¡ Bj¡−cl A¢ijaz

AaHh, gm¡gm; Bf£m¢V ¢ejÀ¢m¢Ma ¢e−cÑne¡pq j”¤l Ll¡ qCm;-

1z ¢h‘ ®Sm¡ J c¡ul¡ SS, M¤me¡ Bc¡m−al ®cJu¡e£ 114/2006 ew ¢X¢H² S¡l£ ®j¡LŸj¡u fËQ¡¢la 20/07/2010 a¡¢l−Ml

B−cn lc J l¢qa Ll¡ qCmz 

2z c¡¢uL-Bf£mL¡l£-2-9ew fТafr−cl Sj¡L«a 4,48,000 /- V¡L¡ clM¡Ù¹L¡l£-¢X¢H²c¡l-1ew fË¢afr L−f¡Ñ−ln−el p¡L¤m Ñ¡l ew 02/2008 J 02/2009 Hl f¢l-¢hd¡e Ae¤k¡u£ naLl¡ 30% i¡N NZÉH²−j E−õ¢Ma V¡L¡ pjeÄuf§hÑL ®k f¡Je¡ V¡L¡ Ah¢nÖV qC−h, a¡q¡ 169¢V ¢L¢Ù¹−a f¢l−n¡−dl ¢e¢j−š f¤exag¢pm£ Ll−el ¢e−cÑn fËc¡e Ll¡

qCmz a−h h−Lu¡ GZ Bp−ml naLl¡ 200% (100+200=300/-) Hl

®hn£ qC−a f¡¢l−h e¡z

3z Aœ l¡u J B−cn fË¡¢çl 01 (HL) j¡−pl j−dÉ ¢X¢H²c¡l-1 ew fË¢afr−L f¤eÑ¡wN ¢qp¡h-¢eL¡n−¿¹ ¢L¢Ù¹l V¡L¡ ¢edÑ¡lZf§hÑL c¡¢uLfr−L AhN¢a Ll¡l f−ll j¡p qC−a ¢L¢Ù¹ fËc¡−el ¢e−cÑn fËc¡e l L¡ qCmz hÉbÑa¡u håL£ pÇf¢š ¢hH²−ul j¡dÉ−j h−Lu¡ GZ pjeÄu L¢l−a f¡¢l−hz       


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HLC L¡l−Z ®cJu¡e£ 530(HgHj)/2010 ew l¦m¢V Q§s¡¿¹ (HÉ¡hp¢mEV) Ll¡ qCmz

l¡−ul Ae¤¢m¢f AhN¢a J L¡kÑLl hÉhØq¡ NËq−Zl SeÉ ¢hQ¡¢lL Bc¡m−a ®fËl−Zl ¢e−cÑn −cJu¡ qCmz

         ¢hQ¡lf¢a ®nM ®j¡x S¡¢Ll ®q¡−pe ¢hQ¡lf¢a ®~puc ®j¡x ¢Su¡Em L¢lj

                  B¢j HLjaz

       ¢hQ¡lf¢a ®~puc ®j¡x ¢Su¡Em L¢lj