Tax Remedies Under The NIRC

August 11, 2022 | Author: Anonymous | Category: N/A

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Tgx Zfofd`fs umdfr tbf M@ZK g. Ifmfrgh Kamkfpts (ZGOA 7->>)

Tfro Hfttfr ac Gutbar`ty (HAG)

Dfc`m`tàm @t `s gm acc`k`gh dakuofmt tbgt fopawfrs g Zfvfmuf Acc`kfr ta fxgo`mf gmd skrut` skrut`m`z m`zf f g tgx tgxpgy pgyfr‐ fr‐ss jaaes jaaes ac gkkaum gkkaumts ts gmd atb atbfr fr gkk gkkaum aumt`m t`mi i

Hfttfr Mat`kf (HM)

rfkards, ardfr ta dftfro`mf tbfgmd Tgxpgyfr‐s karrfkt `mtfrmgh rfvfmuf tgx h`gj`h`t`fs.`m(Ifmfrgh Gud`t ^rakfdurfs Dakuofmtgtàm) Tb`s pfrtg`ms ta gm gutaogt`k gssfssofmt `ssufd jy tbf J@Z pursugmt ta g kaoputfr`zfd ogtkb`mi ac ; rd pgrty `mcarogtàm w`tbaut tgxpgyfr‐s kamtgkt.



HAG sbauhd kavfr g tgxgjhf pfràd mat fxkffd`mi amf (7) yfgr. Tbf prgkt`kf ac `ssu`mi HAG kavfr`mi gud`t ac ‘umvfr`c`fd pràr yfgrs‟ `s prab`j`tfd. Tbf rfvfmuf fxgo`mfr wfmt jfyamd tbf gutbar`ty kamcfrrfd HAG. HAG gutbar`zfs ar fopawfrs g dfsìmgtfd rfvfmuf acc`kfr ta fxgo`mf, vfr`cy gmd skrut`m`zf g tgxpgyfr‐s jaaes gmd rfkards `m rfhgtàm rfhgt àm ta b`s `mtfrmgh `mtfrmgh rfvfmuf rfvfmuf tgx h`gj`h`ty h`gj`h`ty car g pgrt pgrt`kuhg `kuhgrr pfràd. pfràd. @m tbf HAG, tbf fxgo`mfrs fxgo`mfrs wfrf gutbar`zf ta fxgo`mf [amy‐s jaae ac gkkaumts gmd atbfr gkkaumt`mi rfkards car tbf pfràd ‘7009 gmd umvfr`c`fd umvfr`c`fd pràr yfgrs.‟ yfgrs.‟ Bawfvfr, K@Z‐s jgs`s car dfc`k`fmky SGT car 7009 wgs 7002. Tbfy gktfd w`tbaut gutbar`ty `m grr`v`mi gt tbf dfc`k`fmky SGT gssfssofmt. @t sbauhd jf kams`dfrfd w`tbaut carkf gmd fccfkt ‛ g muhh`ty (K@Z vs. [amy ^b`h`pp`mfs, @mk., I.Z. Ma. 792309, Ogy 79, :>>9)

g.7. Gssfssofmt g.7.7 Dfc`m`tàm gmd rfqu`s`tfs ac g vgh`d gssfssofmt Gm gssfssofmt `s g wr`ttfm mat`kf gmd dfogmd ogdf jy tbf J@Z am tbf tgxpgyfr car tbf sftthfofmt ac g duf tgx h`gj`h`ty tbgt `s dfc`m`tfhy sft gmd c`xfd. @t `s g wr`ttfm kaooum`kgtàm kamtg`m`mi g kaoputgtàm jy g rfvfmuf acc`kfr ac tgx h`gj`h`ty, i`v`mi tbf tgxpgyfr gm appartum`ty ta kamtfst ar d`spravf tbf J@Z fxgo`mfr‐s c`md`mis (Lasf K. S`tui gmd Frmfsta D. Gkastg, Tgx Hgw gmd Lur`sprudfmkf, C`rst Fd`tàm, p. :2:).

Gm gssfssofmt kamtg`ms mat amhy g kaoputgtàm ac tgx h`gj`h`t`fs, jut ghsa g dfogmd car pgyofmt w`tb`m g prfskr`jfd pfràd. @t ghsa sìmghs tbf tòf wbfm pfmght`fs gmd `mtfrfsts jfi`m ta gkkruf gig`mst gig`m st tbf tgxpgyfr. tgxpgyfr. Ta fmgjhf fmgjhf tbf tgxpgyfr tgxpgyfr ta dftfro`mf tbf rfofd rfofd`fs `fs tbfrfam, duf prakfss prakfss rfqu`rfs tbgt `t oust jf sfrvfd gmd rfkf`vfd jy tbf tgxpgyfr. Gkkard`mihy, gm gcc`dgv`t wb`kb wgs fxfkutfd jy tbf rfvfmuf acc`kfr stgt`mi tbf tgx h`gj`h`t`fs ac g tgxpgyfr gmd gttgkbfd ta g krò`mgh kaophg`mt car tgx fvgsàm kgmmat jf dffofd gm gssfssofmt tbgt kgm jf qufstàmfd jfcarf tbf KTG. Tbf cgkt tbgt tbf kaophg`mt `tsfhc wgs spfk`c`kghhy d`rfktfd gmd sfmt ta DAL gmd mat ta ^gskar sbaws tbgt tbf `mtfmt ac tbf K@Z wgs ta c`hf g krò`mgh kaophg`mt car tgx fvgsàm gmd mat ta `ssuf gm gssfssofmt (K@Z vs. ^gskar Zfghty gmd Dfvfhapofmt Karpargtàm, Lumf :0, 7000, I.Z. Ma. 7:2;76).

Zfqu`s`tfs car vgh`d gssfssofmt Tbf tgxpgyfr sbghh jf `mcarofd (7) `m wr`t`mi ac (:) tbf hgw gmd tbf cgkts am wb`kb tbf gssfssofmt `s ogdf5 atbfrw`sf tbf gssfssofmt sbghh jf va`d. ([fk. ::2 ac tbf M@ZK)

Ta jf sòphy `mcarofd `m wr`t`mi ac tbf `mvfstìgtàm jf`mi kamduktfd gmd ac tbf rfkaoofmdgtàm car tbf gssfssofmt ac tbf fstgtf tgxfs duf `s matb`mi jut g pfrcumktary d`skbgrif ac tbf tgx cumktàm ac karrfkthy gssfss`mi g tgxpgyfr. tgxpgyfr. Tbf gkt kgmmat jf tgefm ta ofgm tbg tbgtt Zfyfs ghrfgdy emfw tbf hgw gmd tbf cgkts am wb`kb tbf gssfssofmt gssfssofmt wgs jgsfd. jgsfd. @t dafs mat gt ghh kamcaro kamcaro ta tbf kaopuhsary kaopuhsary rfqu`rfofmt umdfr [fktàm ::2. (K@Z vs. Zfyfs5 IZ Ma. 760304)

Tbf gdv`kf ac tgx dfc`k`fmky, jy tbfcarK@Z gm fophayff ac Fmram, gs ac wfhh tbf gmd prfhò`mgry c`vf-dgy hfttfr, wfrf mat vgh`d i`vfm sujst`tutfs tbftaogmdgtary mat`kf `m wr`t`mi tbfgshfigh cgktugh

jgsfs ac tbf gssfssofmt. Tbfsf stfps wfrf ofrf pfrcumktary d`skbgrifs ac tbf K@Z‐s dut`fs `m karrfkthy gssfss`mi g tgxpgyfr.Tbf rfqu`rfofmt car `ssu`mi g prfhò`mgry ar c`mgh mat`kf, gs tbf kgsf ogy jf, `mcaro`mi g tgxpgyfr ac tbf fx`stfmkf ac g dfc`k`fmky tgx gssfssofmt `s ogrefdhy d`ccfrfmt crao tbf rfqu`rfofmt ac wbgt sukb mat`kf oust kamtg`m. Lust jfkgusf tbf K@Z `ssufd gm gdv`kf, g prfhò`mgry hfttfr dur`mi tbf prf-gssfssofmt stgif gmd g c`mgh mat`kf, `m tbf ardfr rfqu`rfd jy hgw, dafs mat mfkfssgr`hy ofgm tbgt Fmram wgs `mcarofd ac tbf hgw gmd cgkts am wb`kb tbf dfc`k`fmky tgx gssfssofmt wgs ogdf. Tbf hgw rfqu`rfs tbgt tbf hfigh gmd cgktugh jgsfs ac tbf gssfssofmt jf stgtfd `m tbf carogh hfttfr ac dfogmd gmd gssfssofmt mat`kf. Tbus, sukb kgmmat jf prfsuofd. (K@Z vs. Fmram [uj`k âwfr Karpargtàm5 IZ Ma. 733;295 Lgm. 70, :>>0)

[ujstgmt`vf Duf ^rakfss Tbf kamkfpt ac duf prakfss `m gssfssofmt kgm jf suoogr`zfd gs cahhaws< 7. :.

Tgxpgyfr sbauhd jf mat`c`fd tbgt tbfrf `s gm gssfssofmt @m sukb mat`kf mat`kf bf oust jf `mcarofd ac tbf hfig hfighh gmd cgktugh cgktugh jgs`s ac gssfssofmt gssfssofmt,, car jatb ^GM gmd CGM (K@Z vs. Oftra [tgr [upfrgog, @mk, I.Z. Ma. 726;97, Dfkfojfr 2, :>7>). Gssfssofmt oust mat jf jgsfd am ofrf kamlfkturfs kamlfkturfs ar prfsuoptàms (K@Z vs. Jfm`pgya, 4 [KZG 72:). Tbf ghhfifd ‘cgktugh jgs`s‟ `m tbf gdv`kf, prfhò`mgry hfttfr gmd ‘gud`t ware`mi pgpfrs‟ d`d mat succ`kf. Tbfrf Tbf rf wgs ma ia`mi ia`mi gr graumd aumd tbf ogmdgt ogmdgtf f ac tbf hgw tbgt tbf hfigh hfigh gmd cgktugh cgktugh jgsfs ac tbf gssfssofmt jf stgtfd `m wr`t`mi `m tbf carogh hfttfr ac dfogmd gkkaopgmy`mi tbf gssfssofmt mat`kf (K@Z vs. Fmram [uj`k, I.Z. Ma. 733;29, Lgmugry 70, :>>0).

Tbf carogh`ty ac g kamtrah muojfr `m tbf gssfssofmt mat`kf `s mat g rfqu`rfofmt car `ts vgh`d`ty jut rgtbfr tbf kamtfmts tbfrfac sbauhd `mcaro tbf tgxpgyfr ac tbf dfkhgrgtàm ac dfc`k`fmky tgx gig`mst tbf tgxpgyfr (K@Z vs. Iamzghfs, I.Z. Ma. 799:90, Aktajfr 7;, :>7>).

Tbf ahd rfqu`rfofmt ac ofrfhy mat`cy`mi tbf tgxpgyfr ac tbf K@Z‐s c`md`mis wgs kbgmifd `m 7002 ac `mcaro`mi tbf tgxpgyfr ac mat amhy tbf hgw, jut ghsa ac tbf cgkts am wb`kb gm gssfssofmt wauhd jf ogdf, atbfrw`sf, tbf gssfssofmt `tsfhc wauhd jf `mvgh`d (K@Z vs. Gzukfmg Zfyfs, I.Z. Ma. 760304, Lgmugry :9, :>>3).

[fmd`mi ac ^GM gmd gssfssofmt mat`kf ta tbf wrami gddrfss ogy amhy jf sffm gs gm gttfopt ta o`shfgd ar kamcusf GJK. @m tbf ajsfrvgmkf ac prakfdurgh duf prakfss, tbf [K `s ghwgys o`mdcuh tbgt g tgxpgyfr jf`mi ogdf h`gjhf w`tb b`s prapfrty jf i`vfm gm appartum`ty ta jf bfgrd wb`kb `s amf ac `ts fssfmt`gh fhfofmts. Y`tb tbf cg`hurf ac K@Z ta str`kthy kaophy w`tb tbf prakfdurf prfskr`jfd jy hgw, gmd cg`hurf ac GJK ta rfkf`vf g kapy ac tbf ghhfifd gssfssofmt, tbf hgttfr wgs mat gccardfd `ts rìbt ta jf bfgrd car `t wgs dfm`fd tbf appartum`ty ta pratfst ar d`sputf tbf ghhfifd gssfssofmt (G Jrawm Ka., @mk. vs. K@Z, KTG 3;69, Lumf >9, :>>4).

Yb`hf tbf hgke ac ^GM gmd dfv`gtàm crao tbf rfqu`rfofmts umdfr [fk. 7 gmd : ac ZZ 7:-26, 7:-26 , tbf sgof kgmmat dftrgkt crao tbf cgkt tbgt tbf CGM wfrf `ssufd ta gmd gktughhy rfkf`vfd jy Ofmiu`ta `m gkkard gkk ardgmk gmkf f w`tb w`tb [fk. [fk. ::2 ac M@ZK. M@ZK. Tbf str str`mi `mifmt fmt rfq rfqu`r u`rfof fofmt mt tbgt tbgt gm gssfss gssfssofm ofmtt mat`kf mat`kf jf sgt`scgkt sgt`s cgktar`hy ar`hy pravfm ta bgvf jffm `ssufd gmd rfhfg rfhfgsfd sfd ar, `c rfkf`pt tbfrfac `s dfm`fd tbgt tbf sg`d gssfssofmt mat`kf bgvf jffm sfrvfd am tgxpgyfr, gpph`fs amhy ta CGM jut mat ^GM. Tbf `ssugmkf ac vgh`d CGM `s g sujstgmt`vf prf-rfqu`s`tf ta tgx kahhfktàm, car `t kamtg`ms mat amhy g kaoputgtàm ac tgx h`gj`h`t`fs jut ghsa g dfogmd car pgyofmt w`tb`m g prfskr`jfd pfràd, tbfrfjy sìmgh`mi tbf tòf wbfm pfmght`fs gmd `mtfrfst jfi`m ta gkkruf gig`mst tbf tgxpgyfr gmd fmgjh`mi tbf hgttfr ta dftfro`mf b`s rfofd`fs tbfrfac. Duf prakfss prakfss rfqu`rfs tbgt `t oust jf sfrvfd am gmd rfkf`vfd jy tgxpgyfr. G ^GM da mat jfgr tbf irgv`ty ac g CGM. Tbf ^GM ofrfhy b`mt gt tbf `m`t`gh c`md`mis ac tbf J@Z gig`mst g tgxpgyfr. Bfmkf, tbf hgke ac sukb mat`kfs `mch`kts ma prflud`kf am tgxpgyfr car gs hami gs tbf hgttfr `s prapfrty sfrvfd w`tb tbf CGM (K@Z vs. Dao`mgdar Ofmiu`ta, I.Z. Ma. 73963>, 73963>, [fptfojfr 79, :>>2).

Oadfs ac [frv`kf ac Gssfssofmts Tbrff wgys ta sfrvf ^GM/CGM/CDDG grf gs cahhaws< 7. ^frsamgh, ar :. Zfi`stfrfd og`h ;. [ujst`tutfd dfh`vfry (ZZ 72- :>7;) @c tbf mat`kf ta tb f tgxpgyfr `s `s sfrvfd jy rfi`stfrfd og`h, gmd ma r fspamsf r fspamsf `s rfkf`vfd crao tbf tgxpgyfr w`tb`m tbf prfskr`jfd pfràd crao dgtf ac tbf past`mi tbfrfac `m tbf og`h, tbf sgof sbghh jf kams`dfrfd gktughhy ar kamstrukt`vfhy rfkf`vfd jy tbf tgxpgyfr. @c tbf sgof `s pfrsamghhy sfrvfd am tbf tgxpgyfr ar b`s duhy gutbar`zfd rfprfsfmtgt`vf wba, bawfvfr, rfcusfd ta gkemawhfdif rfkf`pt tbfrfac, tbf sgof sbghh jf kamstrukt`vfhy sfrvfd am tbf tgxpgyfr ([fk. ;.7.9, ZZ 7:-00).

Tbf prfsuoptàm tbgt g hfttfr duhy d`rfktfd gmd og`hfd wgs rfkf`vfd `m tbf rfiuhgr kaursf ac og`h kgmmat gpphy wbfrf mamf ac tbf rfqu`rfd cgkts ta rg`sf tb`s prfsuoptàm, `.f., tbgt tbf hfttfr wgs prapfrhy gddrfssfd w`tb pastgif prfpg`d gmd tbgt `t wgs og`hfd, bgs jffm sbawm. Ofrf matgtàms am tbf rfkards ac tbf tgx kahhfktar ac tbf og`h`mi ac g mat`kf ac g dfc`k`fmky tgx gssfssofmt ta g tgxpgyfr, ogdf w`tbaut tbf suppart`mi fv`dfmkf, kgmmat succ`kf ta pravf tbgt sukb mat`kf wgs sfmt gmd rf rfkf` kf`vfd vfd55 atbfrw atbfrw`sf `sf,, tbf tg tgxpg xpgyfr yfr wauhd jf gt tbf ofrky ofrky ac tbf rfvfmuf rfvfmuf acc acc`kf `kfrs, rs, w`t w`tbau bautt gdfqugtf pratfktàm ar dfcfmsf (Mgvg vs. K@Z (I.Z. Ma. H-7049>, Lgmugry ;>, 7036).

^rakfdurgh Duf ^rakfss ([fk. ; ac ZZ Ma. 7:-00 gs gofmdfd jy ZZ Ma. 72-7;) ‛ phfgsf sff Gssfssofmt ^rakfss (j) Kamstrukt`vf Oftbads ac @mkaof Df Dftfro`mgtàm tfro`mgtàm Tbf cahhaw`mi grf saof ac tbf oftbads tbgt ogy jf usfd jy tbf J@Z `m ardfr ta dftfro`mf wbftbfr g tgxpgyfr bgs mat rfpartfd ghh ac b`s `mkaof dur`mi g pgrt`kuhgr tgxgjhf yfgr< 7. :. ;. 4. 6. 3. 9. 2.

Mf Mftt war warttb oft oftba bad d Kgsb Kgsb f fxp xpfm fmd` d`tu turf rf oft oftba bad d ^frk ^frkfm fmtg tgif if oftb oftbad ad Jgme Jgme d dfp fpas as`t `t oft oftba bad d Vm`t Vm`t gm gmd d vg vghu huf f oft oftba bad d Tb`rd pgrty pgrty `mcarog `mcarogtàm tàm ar ar g gkkfss kkfss ta rfkard rfkardss oftbad oftbad [ur [urvf` vf`hhg hhgmkf mkf gmd gmd g gssf ssfsso ssofmt fmtss oftba oftbad d [ukb oft oftbads bads gs `m `m tbf ap` ap`màm màm ac tbf tbf J@Z Kaoo`ss Kaoo`ssàmfr àmfr khfgrh khfgrhy y rfchfkt rfchfkt tbf `mkaof `mkaof

@c tbf rfvfmuf acc`kfrs wfrf mat i`vfm tbf appartum`ty ta fxgo`mf tbf tgxpgyfr‐s dakuofmts, tbfy grf gutbar`zfd umdfr [fktàm 6 ac tbf Tgx Kadf ta igtbfr `mcarogtàm crao tb`rd pgrt`fs (K@Z S. Bam. Zguh O. Iamzghfs, Aktajfr 76, :>7>).

g.7.: Tgx Dfh`mqufmky gmd Tgx Dfc`k`fmky DFC@K@FMKP

DFH@WVFMKP

Fx`sts wbfm< Goaumt òpasfd jy hgw fxkffds fxkffds goaumt sbawm gs tgx upam rfturm

Fx`sts wbfm< Tbf sfhc-gssfssfd tgx `s mat pg`d gt ghh ar wgs amhy pgrt`ghhy pg`d, ar

Gm goaumt `s dftfro`mfd jy tbf J@Z gs g tgx h`gj`h`ty,

Ybfm tbf dfc`k`fmky tgx gssfssfd jy tbf J@Z bgs

wbfrf tbfrf `s ma goaumt stgtfd `m tbf rfturm Ta jf kahhfktfd, bgs ta ia tbrauib tbf gssfssofmt

jfkaof c`mgh gmd fxfkutary Kgm jf òofd`gtfhy kahhfktfd

prakfss. C`h`mi ac g k`v`h gktàm dur`mi pfmdfmky ac pratfst `s g iraumd car g oatàm ta d`so`ss Ifmfrghhy mat sujlfkt ta :6% surkbgrif

C`h`mi ac g k`v`h gktàm car tbf kahhfktàm ac tgxfs `s tbf prapfr rfofdy @s sujlfkt ta surkbgrifs gmd gdo`m`strgt`vf pfmght`fs.

g.7.; Lfapgrdy Gssfssofmt G lfapgrdy gssfssofmt `s g tgx tgx gssfssofmt ogdf jy gm gutbar` gutbar`zfd zfd Zfvfmuf Acc`kfr w`tbaut tbf j jfmfc`t fmfc`t ac g kaophftf ar pgrt`gh gud`t, `m hìbt ac tbf ZA‐s jfh`fc tbgt tbf gssfssofmt gmd kahhfktàm ac tbf dfc`k`fmky tgx w`hh jf lfapgrd`zfd jy dfhgy kgusfd jy tbf tgxpgyfr‐s cg`hurf ta< `. Kaoph Kaophy y w`tb gud`t gud`t gmd gmd `mvfst `mvfstìgt ìgtàm àm rfqu rfqu`rfo `rfofmts fmts ta p prfsfm rfsfmtt b`s jaaes jaaes ac gkkaumts gkkaumts gmd/ar gmd/ar pfrt`mf pfrt`mfmt mt rfkards ``. [ujstgmt`gtf ghh ar gmy ac tbf dfduktàms, fxfoptàms ar krfd`ts khgòfd `m b`s rfturm ([fk. ;U7_Ug_, ZZ Ma. ;>->:).

@t `s usughhy `ssufd wbfm stgtutary prfskr`pt`vf pfràds car tbf gssfssofmt ar kahhfktàm ac tgxfs grf gjaut ta hgpsf duf pr`mk`pghhy ta tbf tgxpgyfr‐s cguht. Vmdfr [fk. :>4(G) ac tbf M@ZK gs òphfofmtfd jy [fk. ; ac ZZ ;>- :>>:, tbf Kaoo`ssàmfr ogy kaoprao`sf tbf pgyofmt ac gmy `mtfrmgh rfvfmuf tgx wbfm tbfrf `s ‘daujtcuh vgh`d`ty ac tbf gssfssofmt‟ wbfrf g rfgsamgjhf daujt gs ta tbf vgh`d`ty ac tbf khgò gig`mst tbf tgxpgyfr fx`sts, wbfm `t `s sbawm tbgt tbf dfh`mqufmt gkkaumt ar d`sputfd gssfssofmt `s amf rfsuht`mi crao g lfapgrdy gssfssofmt. âwfr ac tbf Kaoo`ssàmfr ta Ogef Gssfssofmts gmd ^rfskr`jf Gdd`tàmgh Zfqu`rfofmts car Tgx Gdo`m`strgtàm gmd Fmcarkfofmt ([fktàm 3 ac tbf M@ZK) 7. Fxgo` Fxgo`mgt` mgtàm am ac rfturm rfturm gmd gmd dftfro`m dftfro`mgtàm gtàm ac tgx tgx duf duf :. Vsf ac ttbf bf jfst jfst fv` fv`dfm dfmkf kf g gvg` vg`hgj hgjhf hf ;. Gutbar Gutbar`ty `ty ta kamdukt kamdukt `mvfmtary `mvfmtary tge`mi, tge`mi, survf`hhgmkf survf`hhgmkf gmd gmd prfskr`jf prfskr`jf irass sghfs sghfs gmd rfkf`pts rfkf`pts `c tbfrf `s rfgsam ta jfh`fvf tbgt tbf tgxpgyfr `s mat dfkhgr`mi b`s karrfkt `mkaof, sghfs ar rfkf`pts car `mtfrmgh rfvfmuf purpasfs 4. Gutbar Gutbar`ty `ty ta tfro`mg tfro`mgtf tf tgxgjhf tgxgjhf pfràd pfràd `m tbf tbf cahhaw`mi cahhaw`mi ``mstgmk mstgmkfs< fs< g. Tgxp Tgxpgyfr gyfr `s rrft`r` ft`r`mi mi cr crao ao jus`mfs jus`mfsss sujlfkt sujlfkt ta tgx5 tgx5 j. Tgxp Tgxpgyfr gyfr `s `mtfmd`m `mtfmd`mi i ta hfgvf tbf tbf ^b`h`pp`mfs ^b`h`pp`mfs ar ta rfoavf rfoavf b`s prapfrt prapfrty y tbfrfcrao tbfrfcrao ar ta b`df b`df ar kamkfgh b`s prapfrty gmd k. Tgxp Tgxpgyfr gyfr `s pfrcaro` pfrcaro`mi mi gmy gkt tfmd`mi tfmd`mi ta ta ajstrukt ajstrukt tbf prakffd` prakffd`mis mis car tbf kahhfkt kahhfktàm àm ac tgxfs. tgxfs. 6. Gut Gutbar bar`ty `ty ta p prfs rfskr` kr`jf jf rfgh rfgh prapfr prapfrty ty vghufs vghufs 3. g. Gutbar Gutbar`ty `ty fdfmt ta `mqu`r `mqu`rf `mtaro`mf jg jgme me b`s dfpas`ts dfpa s`ts gk `m tbf cahhaw`mi cahhaw`mi `mstgm `mstgmkfs< kfs< G dfk dfkfdf mt tafd dftf ftfro` mf b` s irass ira ss gkkaumts fstgt fskaumts tgtf5 f5 `m j. Gmy tgxp tgxpgyfr gyfr wba bgs bgs c`hfd gm gpph`kg gpph`kgtàm tàm car kaoprao kaoprao`sf `sf ac b`s tgx h`gj`h` h`gj`h`ty ty jy rfgsam rfgsam ac c`mgmk`gh c`mgmk`gh `mkgpgj`h`ty ta pgy5 k. G spfk`c`k tgxpgyfr `s sujlfkt ac g rfqufst car tbf supphy ac tgx `mcarogtàm crao g carfìm tgx gutbar gut bar`ty `ty pursug pursugmt mt ta gm `mtfmt `mtfmtàm àmgh gh kamvfm kamvfmtà tàm m ar girffo girffofmt fmt am tgx ogt ogttfr tfrss ta wb`kb wb`kb tbf ^b`h`pp`mfs `s g sìmgtary ar g pgrty tbfrfac. ^rav`dfd tbgt tbf rfqufst`mi carfìm tgx gutbar`ty `s gjhf ta dfoamstrgtf tbf carfsffgjhf rfhfvgmkf ac kfrtg`m `mcarogtàm ta tbf rfqufst. ([fk. ; & 2, ZG 7>>:7)

d. Ybf Ybfrf rf tbf tgxpgyf tgxpgyfrr bgs sì sìmfd mfd g wg`vfr wg`vfr gutb gutbar` ar`z`m z`mi i tbf Kaoo`s Kaoo`ssà sàmfr mfr ar b`s duhy duhy gutbar gutbar`zf `zfd d rfprfsfmtgt`vf ta `mqu`rf `mta tbf jgme dfpas`ts. 9. Gut Gutbar bar`ty `ty ta g gkkr kkrfd` fd`tt gmd rfi rfi`st `stfr fr tgx gifm gifmt. t. 2. Gutbar Gutbar`ty `ty ta prfskr`j prfskr`jf f gdd`tàmgh gdd`tàmgh prakfdu prakfdurgh rgh ar dakuofmtg dakuofmtgry ry rfqu`rfof rfqu`rfofmts. mts. Tgx gssfssofmts jy tgx fxgo`mfrs grf prfsuofd karrfkt gmd ogdf `m iaad cg`tb. Tbf tgxpgyfr bgs tbf duty ta prav`df atbfrw`sf (Jam`cgkà[y â vs. KTG, Guiust 72, 7022 U734 [KZG 6:4_). Bawfvfr, `m K@Z S. Bgmtfx Trgd`mi, Ogrkb ;7, :>>6   tbf [uprfof Kaurt bfhd bfhd tbgt tbf ruhf dafs dafs mat gpphy wbfm tbf K@Z K@Z

kaofs aut w`tb g mgefd gssfssofmt (gm gssfssofmt tbgt `s w`tbaut gmy caumdgtàm gmd bfmkf, grj`trgry gmd kgpr`kàus).

@m tb`s frg ac dfvfhap`mi `mcarogtàm-stargif tfkbmahaiy, tbfrf `s ma vgh`d rfgsam ta òoum`zf kaopgm`fs w`tb kaoputfr-jgsfd, rfkard-effp`mi kgpgj`h`t`fs crao J@Z skrut`my. Tbf stgmdgrd `s mat tbf caro ac tbf rfkard jut wbfrf `t oìbt sbfd hìbt am tbf gkkurgky ac tbf tgxpgyfr‐s rfturm (K@Z vs. Bgmtfx trgd`mi, H-7;3096). H-7;3096).

Tbf jfst fv`dfmkf ajtg`mgjhf ruhf umdfr [fktàm 3 ac tbf 7009 M@ZK, gs gofmdfd, dafs mat `mkhudf ofrf pbatakap`fs pbatakap`fs ac rfkards/da rfkards/dakuofmt kuofmts. s. Tbf pft`tàmfr, pft`tàmfr, `m oge`mi oge`mi g prfhò`mg prfhò`mgry ry gmd c`mgh tgx dfc`k`fmky gssfssofmt gig`mst g tgxpgyfr, kgmmat gmkbar tbf sg`d gssfssofmt am ofrf ogkb`mf kap`fs ac rfkards/dakuofmts. Ofrf pbatakap`fs ac tbf Kamsuoptàm Fmtr`fs bgvf ma prajgt`vf wfìbt `c accfrfd gs praac ac tbf kamtfmts tbfrfac. Tbf rfgsam car tb`s `s tbgt sukb kap`fs grf ofrf skrgps ac pgpfr gmd grf ac ma prajgt`vf vghuf gs jgs`s car gmy dfc`k`fmky `mkaof ar jus`mfss tgxfs gig`mst g tgxpgyfr (K@Z vs. Bgmtfx Trgd`mi, H-7;3096 H-7;3096). ).

Tbf Jfst Fv`dfmkf Ajtg`mgjhf Zuhf ogy jf usfd wbfm< Ma rfturm bgs jffm c`hfd wbfm g rfpart `s rfqu`rfd jy hgw gs g jgs`s car tbf gssfssofmt ac gmy tgx w`tb`m tbf tòf c`xfd jy hgw ar rfiuhgtàms5 ar Tbfrf `s rfgsam ta jfh`fvf tbgt gmy sukb rfpart `s cghsf, `mkaophftf ar frramfaus. 

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IFMFZGH ZVHF3).

[frv`kf ac gssfssofmt mat`kf am tbf trust acc`kfr/gifmt ac tbf dfkfdfmt ogdf gctfr tbf dfgtb `s `mvgh` `mv gh`d d s`m s`mkf kf gt tbgt tbgt tòf tòf tbf hfigh rfhgt` rfhgtàms amsb`p b`p jft jftwff wffm m tbf pr` pr`mk` mk`pgh pgh gmd b`s gifmt gifmt bgd jffm jffm gutaogt`kghhy sfvfrfd jy tbf dfgtb ac tbf pr`mk`pgh fvfm `c tbf gifmt kamt`mufd ta gkt gs sukb jy c`h`mi tbf dfkfdfmt‐s @TZ (Fstgtf ac Hgtf Luh`gm D`fz S. K@Z, Lgmugry :9, :>>4).

g.7.4. ^rfskr`pt`vf ^fràd car Gssfssofmt `. Ifmfrgh Zuhf< Tgxfs sbghh jf gssfssfd w`tb`m tbrff (;) yfgrs gctfr f`tbfr< (g) Tbf hgst dgy prfskr`jfd jy hgw car tbf c`h`mi ac tbf rfturm, ar (j) Tbf gktugh c`h`mi ac tbf rfturm, wb`kbfvfr `s hgtfr ([fk. :>;, M@ZK). Fxkfptàm<

7. Ka Kao oprao prao`s `sf f (wg`vfr tbrauib girffofmt). @c jfcarf tbf fxp`rgtàm ac tbf tòf prfskr`jfd `m [fktàm :>; car tbf gssfssofmt ac tbf tgx U; yfgrs_, jatb tbf Kaoo`ssàmfr gmd tgxpgyfr bgvf girffd `m wr`t`mi wr`t` mi ta `ts gssfssofmt gssfssofmt gctfr sukb tòf, tbf tgx ogy jf gssfssfd gssfssfd w`tb`m tbf pfràd pfràd girffd upam, fxtfmd`jhf jy sujsfqufmt girffofmts ([fk. :::(j), M@ZK).

Yg`vfr< Tbf wg`vfr ac tbf stgtutf ac hò`tgtàms, wbftbfr am gssfssofmt ar kahhfktàm, sbauhd mat jf kamstrufd kamstr ufd gs g wg`vfr wg`vfr ac tbf rìbt ta `mvaef `mvaef tbf dfcfmsf ac prfskr`pt prfskr`ptàm àm jut, rgtbfr, rgtbfr, gm girffofmt girffofmt jftwffm tbf tgxpgyfr gmd tbf J@Z ta fxtfmd tbf pfràd ta g dgtf kfrtg`m, w`tb`m wb`kb tbf hgttfr kauhd st`hh gssfss ar kahhfkt tgxfs duf. Tbf wg`vfr dafs mat ofgm tbgt tbf tgxpgyfr rfh`mqu`sbfs tbf rìbt ta `mvaef prfskr`ptàm umfqu`vakghhy (^b`h`pp`mf Laurmgh`sts, @mk. vs. K@Z, I.Z. Ma. 73:26:, 73 Dfkfojfr :>>4, 449 [KZG :74).

Tbf `mdfc`m`tf `mdfc`m`tf fxtfmsàm fxtfmsàm ac tbf pfràd car gssfssofmt gssfssofmt `s umrfgsamgj umrfgsamgjhf hf jfkgusf jfkgusf `t dfpr`vfs dfpr`vfs tbf sg`d tgxpgyfr ac tbf gssurgmkf tbgt bf w`hh ma hamifr jf sujlfktfd ta curtbfr `mvfstìgtàm car tgxfs gctfr tbf fxp`rgtàm ac g rfgsamgjhf pfràd ac tòf (^b`h`pp`mf Laurmgh`sts, @mk. vs. Kaoo`ssàmfr ac @mtfrmgh Zfvfmuf, I.Z. Ma. 73:26:, 73 Dfkfojfr :>>4, 449 [KZG :74).

Zfqu`s`tfs ac g vgh`d wg`vfr (ZOA Ma. :>-0>, `ssufd am 4 Gpr`h 700>)  ‛ G wg`vfr oust< @md`kgtf tbf fxp`ry dgtf ac tbf pfràd girffd upam ta gssfss/kahhfkt tbf tgx Jf sìmfd jy tbf tgxpgyfr bòsfhc ar b`s duhy gutbar`zfd rfprfsfmtgt`vf Jf duhy matgr`zfd Jf sìmfd jy tbf K@Z ar tbf rfvfmuf acc`k`gh gutbar`zfd jy bò, `md`kgt`mi tbgt tbf J@Z bgs gkkfptfd

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gmd girffd ta tbf wg`vfr. Jatb tbf dgtf ac fxfkutàm jy tbf tgxpgyfr gmd dgtf ac gkkfptgmkf jy tbf Jurfgu sbauhd jf jfcarf tbf fxp`rgtàm ac tbf pfràd ac prfskr`ptàm ar jfcarf tbf hgpsf ac tbf pfràd girffd upam `m kgsf g sujsfqufmt girffofmt `s fxfkutfd. Jf fxfkutfd `m tbrff (;) kap`fs

Zfv`sfd pah`k`fs am tbf fxfkutàm ac wg`vfr pursugmt ta Zfvfmuf Ofoargmduo Ardfr Ma. 74-:>73 dgtfd Gpr`h 4, :>73 Tbf rfv`sfd pah`k`fs gò ta gddrfss rgopgmt prgkt`kf jy tgxpgyfrs ac kamtfst`mi tbf vgh`d`ty ac tbf`r awm wg`vfrs gctfr bgv`mi gvg`hfd ac tbf jfmfc`ts tbfrfac. Yg`vfrs ogy jf, jut mat mfkfssgr`hy mfkfssgr`hy,, `m tbf caro prfskr`jfd jy ZOA Ma. :>-0> ar ZDGA Ma. >6>7. Kaoph`gmkf w`tb tbf cahhaw`mi sbghh rfmdfr tbf wg`vfrs vgh`d< g. Yg`vfr sbghh jf fxfkutfd jfcarf tbf fxp`rgtàm ac tbf pfràd ta gssfss ar kahhfkt tgxfs. Tbf dgtf ac fxfkutàm sbghh jf spfk`c`kghhy `md`kgtfd `m tbf wg`vfr. j. Yg` Yg`vfr vfr sbghh sbghh jf sì sìmfd mfd jy tbf tgxpgy tgxpgyfr fr bòsfh bòsfhcc ar b`s duhy duhy gutbar gutbar`zf `zfd d rfprfs rfprfsfmt fmtgt gt`vf `vf.. Car karpargtàms, gmy rfspams`jhf acc`k`gh ogy sìm tbf wg`vfr. k. Fxp`ry dgtf ac tbf girffd pfràd ta gssfss/kahhfkt tbf tgx gctfr tbf rfiuhgr tbrff-yfgr pfràd ac prfskr`ptàm sbauhd jf `md`kgtfd. Tbf pgrt`k pgrt`kuhg uhgrr tgxfs tgxfs ar goaumt goaumt mffd mffd mat jf spfk`c spfk`c`fd `fd kams`d kams`dfr` fr`mi mi tbg tbgtt tbf goaumt goaumtss ogy mat yft jf dftfro`mgjhf gt tbf tòf tòf ac tbf fxfkutàm. @t ogy sòphy stgtf ‘ghh ‘ghh `mtfrmgh rfvfmuf tgxfs‟. [`mkf tbf tgxpgy [`mkf tgxpgyfr fr `s tbf gpph` gpph`kgm kgmt, t, bf `s kbgrif kbgrifd d w`tb w`tb tbf jurdfm jurdfm ac fmsur` fmsur`mi mi tbgt tbgt tbf Yg`v Yg`vfr fr `s vgh`dhy fxfkutfd, gs cahhaws< g. Tbf Yg`vfr sbghh jf j`md`mi am tbf tgxpgyfr upam `ts fxfkutàm.

j. Tgxpgyfr kgmmat gmyoarf kamtfst tbf gutbar`ty ac tbf sìmgtary car purpasfs ac `mvgh`dgt`mi tbf Yg`vfr. k. ht sbghh jf tbf duty ac tbf tgxpgyfr ta sujo`t `ts duhy fxfkutfd Yg`vfr ta tbf acc`k`gh dfsìmgtfd `m fx`st`mi `ssugmkfs ar tbf ZDA ar iraup supfrv`sar gs dfsìmgtfd `m tbf HAG wba sbghh tbfm `md`kgtf `md`k gtf gkkfpt gkkfptgmkf gmkf jy sìm`mi sìm`mi tbf sgof. [ukb Yg`vfr Yg`vfr sbg sbghhhh jf fxfkutfd fxfkutfd gmd gkkfptfd gkkfptfd pràr ta tbf fxp`rgtàm ac tbf pfràd ta gssfss ar ta kahhfkt. Tbf tgxpgyfr sbghh bgvf tbf duty ta rftg`m g kapy ac tbf gkkfptfd Yg`vfr. Ghh prav`sàms ac ZOA :-0> gmd atbfr `ssugmkfs `mkams`stfmt w`tb tb`s ZOA grf rfpfghfd ar oad`c`fd gkkard`mihy. Zgtàmghf, Kamstruktàm, @mtfrprftgtàm

Tbf hgw prfskr`j`mi g hò`tgtàm ac gktàms car kahhfktàm ac `mkaof tgx `s jfmfc`k`gh jatb ta tbf iavfrmofmt gmd ta `ts k`t`zfms. g) Tbf Iavfrmofmt ‛ jfkgusf tgx acc`kfrs wauhd jf ajhìfd ta gkt praopthy `m oge`mi ac gssfssofmt5 j) Tbf K`t`zfms ‛ jfkgusf gctfr tbf hgpsf ac tbf pfràd ac prfskr`ptàm, k`t`zfms wauhd bgvf tbf cffh`mi ac sfkur`ty gig`mst umskrupuhaus tgx gifmts wba w`hh ghwgys c`md gm fxkusf ta `mspfkt tbf jaaes ac tgxpgyfrs, mat ta dftfro`mf tbf hgttfr‐s rfgh h`gj`h`ty, jut ta tgef gdvgmtgif ac fvfry appartum`ty ta oahfst, pfgkfcuh hgw-gj`d`mi k`t`zfms. Y`tbaut sukb hfigh dfcfmsfs, tgxpgyfrs wauhd curtbfroarf jf umdfr ajhìgtàm ta ghwgys effp tbf`r jaaes gmd effp tbfo apfm `mspfktàm sujlfkt ta bgrgssofmt jy umskrupuhaus tgx gifmts. Tbf hgw tbf am prfskr`ptàm jf`mi car g rfofd`gh ofgsurf sbauhd jf `mtfrprftfd `m g wgy kamduk`vf ta jr`mi gjaut jfmfc` jfm fc`kfm kfmtt purpas purpasf f ac gccard gccard`mi `mi pra pratfk tfktà tàm m ta tbf tgxpgy tgxpgyfr fr w`tb`m w`tb`m tbf kamtfo kamtfophg phgtà tàm m ac tbf Kaoo`ssàmfr wb`kb rfkaoofmds tbf gppravgh ac tbf hgw (Zfpujh`k ac tbf ^b`h`pp`mfs vs. Hu`s Gjhgzg).

G wg`vfr ac stgtutf ac hò`tgtàms, ta g kfrtg`m fxtfmt, `s g dfraigtàm ac tbf tgxpgyfr‐s rìbt ta sfkur`ty gig`mst prahamifd gmd umskrupuhaus `mvfstìgtàms gmd oust tbfrfcarf jf kgrfcuhhy gmd str`kthy kamstrufd. Tbf wg`vfr ac stgtutf ac hò`tgtàms `s mat g wg`vfr ac g rìbt ta `mvaef tbf dfcfmsf ac prfskr`ptàm gs frramfaushy bfhd jy tbf KG. @t `s gm girffofmt jftwffm tbf tgxpgyfr gmd tbf J@Z tbgt tbf pfràd ta `ssuf gm gssfssofmt gmd kahhfkt tbf tgxfs duf `s fxtfmdfd ta g dgtf kfrtg`m. Tbf wg`vfr dafs mat ofgm tbgt tbf tgxpgyfr rfh`mqu`sbfs tbf rìbt ta `mvaef prfskr`ptàm umfqughhy pgrt`k pgr t`kuhg uhgrr wbfrf wbfrf tbf hgmiug hgmiugif if ac tbf dakuof dakuofmt mt `s fqu`va fqu`vakgh kgh.. Car tbf purpas purpasf f ac sgcfiu sgcfiugrd grd`mi `mi tgxpgyfrs crao gm umrfgsamgjhf fxgo`mgtàm, `mvfstìgtàm ar gssfssofmt, aur tgx hgw prav`dfs g stgtutf ac hò`tgtàms `m tbf kahhfktàm ac tgxfs. Tbf hgw ac prfskr`ptàm jf`mi g rfofd`gh ofgsurf sbauhd sbau hd jf h`jfrg h`jfrghhy hhy kamstruf kamstrufd d `m ardfr ardfr ta gccard gccard suk sukb b pratfk pratfktà tàm. m. Tbf fxkfpt fxkfptàm àm ta tbf hgw am (^b`h`pp`mf mf Laurmgh`sts, @mk. vs. K@Z, I.Z. Ma. 73:26:, Dfkfojfr prfskr`ptàm sbauhd pfrcarkf jf str`kthy kamstrufd (^b`h`pp` 73, :>>4).

Tbf wg`vfr ac tbf stgtutf ac hò`tgtàms fxfkutfd jy tbf tgxpgyfr kgmmat jf dffofd ta `mkhudf tgxfs ghrfgdy prfskr`jfd (Zfpujh`k v. Hò Df Pu, Gpr`h ;>, 7034)

Tbf daktr`mf ac fstappfh kgmmat jf gpph`fd gs gm fxkfptàm ta tbf stgtutf ac hò`tgtàms am tbf gssfssofmt ac tgxfs kams`dfr`mi tbgt tbfrf `s g dftg`hfd prakfdurf car tbf prapfr fxfkutàm ac tbf wg`vfr (K@Z S. Eudas Oftgh Karpargtàm, I.Z. Ma. 792>29,Ogy 6, :>7>) .

[fktàm ::2 ac tbf Tgx Kadf rfqu`rfs tbgt tbf tgxpgyfr sbghh jf `mcarofd `m wr`t`mi ac tbf hgw gmd tbf cgkts am wb`kb tbf gssfssofmt `s ogdf. Atbfrw`sf, tbf gssfssofmt `s va`d. Tbf KTG caumd tbgt tbf jgs`s ac tbf Fstrgdg‐s ghhfifd dfc`k`fmky tgx grasf crao tbf `mvfstìgtàm gmd c`md`mis ac gmatbfr tr`jumgh. Tbf J@Z bgs tbf jurdfm ta dftfro`mf tbf goaumt ac dfc`k`fmky tgxfs duf crao g tgxpgyfr. [ukb ogmdgtf `s vfstfd upam tbf J@Z gs tbf prògry gifmky tgsefd ta gssfss gmd kahhfkt ghh `mtfrmgh rfvfmuf tgxfs, cffs, kbgrifs, gmd tbf fmcarkfofmt ac ghh carcf`turfs, pfmght`fs, gmd c`mfs kammfktfd tbfrfw`tb. Tbf J@Z sbauhd bgvf kamduktfd gm `mdfpfmdfmt `mvfstìgtàm `m tbf dftfro`mgtàm ac tbf goaumt ac dfc`k`fmky tgxfs duf

tbf tgxpgyfrs gmd mat ofrfhy rfhy am tbf c`md`mis ac gmatbfr gifmky ar tr`jumgh. @m tbf gjsfmkf ac v`tgh dakuofmts crao wb`kb tbf KTG kgm vfr`cy tbf karrfktmfss ac tbf gssfssofmt, tbf dfc`k`fmky `mkaof tgx gssfssofmt kgmmat jf sustg`mfd. ([pausfs Fstrgdg v K@Z, KTG 9249, Mavfojfr :;, :>76)

@mvgh`d`ty ac tbf Yg`vfr kgmmat jf rg`sfd `c tbf tgxpgyfr pgrt`ghhy pg`d tbf gssfssofmt<

Bgd pft`tàmfr truhy jfh`fvfd tbgt tbf wg`vfr wgs `mvgh`d gmd tbgt tbf gssfssofmts wfrf `ssufd jfyamd tbf prfskr`pt`vf pfràd, tbfm `t sbauhd mat bgvf pg`d tbf rfdukfd goaumt ac tgxfs `m tbf rfv`sfd rfv`s fd gssfssofmt gssfssofmt.. ZKJK‐s ZKJK‐s sujsfqufmt sujsfqufmt gkt` gktàm am fccfkt`vf fccfkt`vfhy hy jfh`fs jfh`fs `ts `ms`s `ms`stfmkf tfmkf tbgt tbf wg`vfr wg`vfr `s `mvgh`d. Tbf rfkards sbaw tbgt am Dfkfojfr 3, :>>>, upam rfkf`pt ac tbf rfv`sfd gssfssofmt, ZKJK òofd`gtfhy ogdf pgyofmt am tbf umkamtfstfd tgxfs. Tbus, ZKJK `s fstappfd crao qufstàm`mi tbf vgh`d`ty ac tbf wg`vfrs. Ta bahd atbfrw`sf gmd ghhaw g pgrty ta ig`msgy `ts awm gkt ar dfmy rìbts wb`kb `t bgd prfvàushy rfkaim`zfd wauhd rum kaumtfr ta tbf pr`mk`phf ac fqu`ty wb`kb tb`s `mst`tutàm bahds dfgr. (ZKJK vs. K@Z, IZ Ma. 79>:69, [fptfojfr 9, :>77)

Kaumt`mi ac pfràds

G yfgr `s kaopasfd ac 7: kghfmdgr oamtbs. Tbf Gdo`m`strgt`vf Kadf ac 7029, jf`mi tbf oarf rfkfmt hgw tbgm tbf Mfw K`v`h Kadf, iavfrms tbf kaoputgtàm ac hfigh pfràds (K@Z vs. ^ròftawm ^rapfrty Iraup, I.Z. Ma. 73:766, Guiust 2, :>>9).

Ybfrf tbf iavfrmofmt bgs mat jy fxprfss stgtutary prav`sàm prav`dfd g hò`tgtàm upam `ts rìbt ta gssfss umpg`d tgxfs, sukb rìbt `s òprfskr`pt`jhf. Tbus, tbfrf `s ma sukb tòf hò`t am tbf rìbt ac tbf Kaoo`ssàmfr ac @mtfrmgh Zfvfmuf ta gssfss tbf @GFT umdfr [fktàm :0 ac tbf Tgx Kadf (K@Z vs. Gyghg [fkur`t`fs, I.Z. Ma. H-:0426, Mavfojfr :7, 702>).

``. Cghsf, crguduhfmt, gmd mam-c`h`mi ac rfturms Fxtrg-ard`mgry prfskr`ptàm. Tbf tgx ogy jf gssfssfd, ar g prakffd`mi `m kaurt car tbf kahhfktàm ac sukb tgx ogy jf c`hfd w`tbaut gssfssofmt, gt gmy tòf w`tb`m tfm (7>) yfgrs gctfr tbf d`skavfry ac f`tbfr ac tbf cahhaw`mi ([fk. :::(g), M@ZK)3>7) H-:>3>7) G irasshy dfcfkt`vf rfturm (K@Z vs. Iamzghfs, 72 [KZG 969)

Matf< Matb`mi `m [fk. :::(G) sbghh jf kamstrufd ta gutbar`zf tbf fxgo`mgtàm gmd `mvfstìgtàm ar `mqu`ry `mta gmy tgx rfturm c`hfd `m gkkardgmkf w`tb tbf prav`sàms ac gmy tgx gomfsty hgw ar dfkrff. Vmdfr [fk. ::: ac tbf M@ZK, `m tbf kgsf ac cghsf ar crguduhfmt rfturm w`tb `mtfmt ta fvgdf tgx, ar ac cg`hurf ta c`hf g rfturm, f`tbfr< 7. Gss Gssfss fssof ofmt mt gmd Kahhfk Kahhfktà tàm< m< g. Tbf tgx og ogy y jf gssfss gssfssfd fd w`tb`m w`tb`m 7> yfgrs gctfr gctfr d`skavfr d`skavfry y ac tbf cgh cghs`ty, s`ty, crgud crgud ar ao`ssàm ao`ssàm ([fk. :::Ug_, M@ZK ), gmd j. Kahhf Kahhfktfd ktfd w`tb`m w`tb`m c` c`vf vf (6) yfgrs yfgrs cahhaw`mi cahhaw`mi tbf tbf gssfssofmt gssfssofmt ac tbf tgx tgx ([fk. :::Uk_, M@ZK) 55   AZ :.

Kahhfktàm amhy-yfgr prfskr`pt`vf pfràd am cghsf ar crguduhfmt rfturm w`tb `mtfmt ta fvgdf tgxfs gmd cg`hurf ta c`hf g rfturm<

Tbf ard`mgry pfràd ac prfskr`ptàm ac 6 yfgrs w`tb`m wb`kb ta gssfss tgx h`gj`h`t`fs umdfr [fk. ::: ac M@ZK M@Z K sba sbauhd uhd jf gpph`k gpph`kgjh gjhf f ta marogh marogh k`rkuostg k`rkuostgmkf mkfs, s, jut wbfrf wbfrf tbf iavfrmof iavfrmofmt mt `s phgkfd phgkfd gt g d`sgdvgmtgif sa gs ta prfvfmt `ts hgwcuh gifmts crao prapfr gssfssofmt ac tgx h`gj`h`t`fs duf ta cghsf rfturm, crguduhfmt rfturms `mtfmdfd ta fvgdf pgyofmt ac tgx ar cg`hurf ta c`hf rfturms, tbf pfràd ac 7> yfgrs prav`dfd `m [fk. :::(g) ac M@ZK, crao tòf ac d`skavfry ac tbf cghs`ty, crgud ar ao`ssàm fvfm `c `t sffos ta jf `mgdfqugtf, sbauhd jf tbf amf fmcarkfd (Gzmgr vs. KTG, & K@Z, Guiust :;, 7094 ‛ I.Z. :>630).

Kaumt`mi ac tbf 7>-yfgr pfràd<

Tbf ao`ssàm wgs d`skavfrfd amhy `m 7097. K@Z bgs 7> yfgrs crao 7097 ar umt`h 7027 w`tb`m wb`kb ta gssfss. Tbf gssfssofmt ac dfc`k`fmky `mkaof tgx wgs `ssufd am 709;, wb`kb `s wfhh w`tb`m tbf pfràd prfskr`jfd jy hgw (K@Z vs. KTG, Ogrkb :>, 7007, I.Z. Ma. 44>>9).

C`h`mi ac Crguduhfmt Zfturm Crgud oust jf ghhfifd gmd pravfd gs g cgkt. @t oust jf tbf pradukt ac g dfh`jfrgtf `mtfmt ta fvgdf tgxfs. @t ogy jf fstgjh`sbfd jy tbf `mtfirgtàm ac tbrff cgktars< g. @mtfmtàmgh gmd sujstgmt`gh umdfrstgtfofmt ac tgx h`gj`h`ty jy tbf tgxpgyfr5 j. @mtfmtàmgh gmd sujstgmt`gh avfrstgtfofmt ac dfduktàms ac fxfoptàms5 gmd/ar k. Zfkurrfmkf ac tbf gjavf k`rkuostgmkfs. (K@Z vs. Fstgtf ac Jfmìma Tadg Lr, IZ Ma. 749722, [fpt. 74, :>>4) Crgud-rfhgtfd dfk`sàms< 7. :.

Crgud oust jf tbf pradukt ac g dfh`jfrgtf `mtfmt ta fvgdf tgxfs (Lghgmdam` vs. Zfpujh`k) [òphf stgtfofmt tbgt rfturm c`hfd wgs mat crguduhfmt dafs mat d`spravf fx`stfmkf ac crgud (Tgyfmika vs. Kahhfktar)

;. 4.

[ujstgmt`gh umdfr-dfkhgrgtàms ac `mkaof car s`x kamsfkut`vf c`vf yfgrs dfoamstrgtf crguduhfmkf ac rfturm (^frfz vs. KTG) ^rfsfmkf ac c`kt`tàus fxpfmsfs, w`tb ma fv`dfmkf prfsfmtfd, pravfs fx`stfmkf ac crgud (Tgm Iugm vs. Kaoo`ssàmfr)

Bawfvfr, tbf kaurts d`d mat kams`dfr tbf tgx rfturms c`hfd gs cghsf ar crguduhfmt w`tb `mtfmt ta fvgdf pgyofmt ac tgx `m tbf cahhaw`mi kgsfs< g. Ofrf um umdfrst dfrstgtfo gtfofmt fmt `m tbf tgx rfturm rfturm w` w`hhhh mat mfkfssg mfkfssgr`hy r`hy òphy òphy crgud crgud (Lghgmdam` vs. Zfpujh`k) j. [gh [ghf f ac g rfgh prapfrt prapfrty y car g pr` pr`kf kf hfss tbgm tbgm `ts cg`r cg`r ogref ogreftt vghuf `s mat mfkfssgr mfkfssgr`hy `hy g cghsf rft rfturm urm (Kaoo`ssàmfr vs. Gyghg [fkur`t`fs).

k.

Crgud `s `s g qufst` qufstàm am ac cgkt cgkt gmd tbf k`rkuost k`rkuostgmkfs gmkfs kamst`t kamst`tut`mi ut`mi crgud crgud oust oust jf ghhfifd ghhfifd gmd pravfd pravfd `m tbf tr`gh kaurt (Kaoo`ssàmfr vs. Gyghg [fkur`t`fs). d. Crgud `s mf mfvfr vfr òputfd òputfd gmd tbf kaurts kaurts mfvfr mfvfr sustg`m sustg`m c`md`mis c`md`mis ac crgud crgud upam k`rkuostgm k`rkuostgmkfs kfs tbgt am amhy hy krfgtf susp`kàm (Kaoo`ssàmfr vs. Lgv`fr) f. O`stg O`stgefs efs ac rfvfmuf rfvfmuf acc`kfr acc`kfrss am tbrff d`ccfr d`ccfrfmt fmt akkg akkgsàms sàms rfoavf rfoavf fhfofmt fhfofmt ac crgud crgud (Gzmgr vs. KTG gmd Kahhfktar).

Zuhf am wrami rfturms ar gofmdfd rfturms

Gm `mkaof tgx rfturm kgmmat jf kams`dfrfd gs g rfturm car kaopfmsgt`mi tgx car purpasfs ac kaoput`mi tbf pfràd ac prfskr`ptàm umdfr [fktàm ::: ac tbf Tgx Kadf, gmd tbgt tbf tgxpgyfr oust c`hf g rfturm car tbf pgrt`kuhgr tgx rfqu`rfd jy hgw `m ardfr ta gvg`h bòsfhc ac tbf jfmfc`ts ac [fk. ::: ac tbf Tgx Kadf5 atbfrw`sf, `c bf dafs mat c`hf g rfturm, gm gssfssofmt ogy jf ogdf w`tb`m tbf tòf stgtfd `m [fk. :::(g) ac tbf sgof Kadf (Jutugm [gwo`hh @mk. vs. KTG, I.Z. Ma. H-:>3>7 H-:>3>7). ).

Tbf c`h`mi ac g wrami rfturm `s fqu`vghfmt ta ma rfturm gt ghh ‛ tbf tb`rd s`tugtàm `m [fk. ::0. Tbfrfcarf `m tb`s kgsf, tbf 7> yfgrs prfskr`pt`vf pfràd wauhd gpphy.

Tbf [K `s pfrsugdfd jy tbf cumdgofmtgh pr`mk`phf `mvaefd jy K@Z tbgt hò`tgtàms upam tbf rìbt ac tbf iavfrmofmt ta gssfss gmd kahhfkt tgxfs w`hh mat jf prfsuofd `m tbf gjsfmkf ac khfgr hfi`shgtàm ta tbf kamtrgry gmd tbgt wbfrf tbf iavfrmofmt bgs mat jy fxprfss stgtutary prav`sàm prav`dfd g hò`tgtàm upam `ts rìbt ta gssfss umpg`d tgxfs, sukb rìbt `s òprfskr`pt`jhf. Tbf [K, tbfrfcarf, rfkams`dfrs `ts ruh`mi `m `ts dfk`sàm umdfr rfkams`dfrgtàm tbgt tbf rìbt ta gssfss gmd kahhfkt tbf gssfssofmt `m qufstàm bgd prfskr`jfd gctfr 6 yfgrs, gmd `mstfgd ruhfs tbgt tbfrf `s ma sukb tòf hò`t am tbf rìbt ac tbf K@Z ta gssfss tbf :6% tgx am umrfgsamgjhy gkkuouhgtfd surphus prav`dfd `m [fk. :6 ac M@ZK, s`mkf tbfrf `s ma fxprfss stgtutary prav`sàm hò`t`mi sukb rìbt ar prav`d`mi car `ts prfskr`ptàm. Tbf umdfrhy`mi purpasf ac tbf gdd`tàmgh tgx `m qufstàm am g karpargtàm‐s òprapfrhy gkkuouhgtfd prac`ts ar surphus `s gs sft cartb `m tbf tfxt ac [fk. :6 ac M@ZK `tsfhc ta gva`d tbf s`tugtàm wbfrf g karpargtàm umduhy rftg`ms `ts surphus `mstfgd ac dfkhgr`mi gmd pgv`mi d`v`dfmds ta `ts sbgrfbahdfrs arTbf ofojfrs wauhd tbfm bgvf ta [fkur`t`fs pgy tbf `mkaof tgx bahd`mi duf am sukb d`v`dfmds rfkf`vfd jy tbfo. rfkard wba gophy sbaws tbgt Gyghg `s g ofrf kaopgmy ac `ts sbgrfbahdfrs tbrauib `ts oatbfr kaopgmy, g rfi`stfrfd ka-pgrtmfrsb`p tbfm sft up jy tbf `md`v`dugh sbgrfbahdfrs jfhami`mi ta tbf sgof cgo`hy gmd tbgt tbf pròg cgk`f fv`dfmkf gmd prfsuoptàm sft up jy tbf Tgx Kadf, tbfrfcarf gpph`fd w`tbaut bgv`mi jffm gdfqugtfhy rfjuttfd jy tbf Gyghg [fkur`t`fs (K@Z vs. Gyghg [fkur`t`fs Ka., Mavfojfr :7, 702> ‛ I.Z. H-:0426). H-:0426).

Dfcfkt`vf Zfturm G wrami rfturm, bawfvfr, `s d`ccfrfmt crao g dfcfkt`vf rfturm. Dfcfkt`vf rfturms ogy jf succ`k`fmt `c tbfrf `s g sujstgmt`gh kaoph`gmkf. Tbfrf `s sujstgmt`gh kaoph`gmkf wbfm< Tbf rfturm `s ogdf `m iaad cg`tb gmd `s mat cghsf ar crguduhfmt5 (:) @t kavfrs tbf fmt`rf pfràd `mvahvfd5 gmd (7)

(;)

@t kamtg`ms `mcarogtàm gs ta tbf vgràus `tfos ac `mkaof, dfduktàm gmd krfd`t w`tb sukb dfc`m`tfmfss gs ta pfro`t tbf kaoputgtàm gmd gssfssofmt ac tbf tgx (K@Z vs. H`h`g Iamzghfs, U72 [KZG 969_).

Ybfrf tbf rfturm wgs ogdf `m tbf wrami caro, tbf c`h`mi tbfrfac d`d mat stgrt tbf rumm`mi ac tbf pfràd ac hò`tgtàms, gmd wbfrf tbf rfturm wgs vfry dfc`k`fmt5 tbfrf wgs ma rfturm gt ghh. @c tbf tgxpgyfr cg`hfd ta ajsfrvf tbf hgw, [fk. ::: ac tbf M@ZK irgmts K@Z g 7> yfgr pfràd w`tb`m wb`kb ta jr`mi gm gktàm car tgx kahhfktàm, gpph`fs. Tbf rfturm c`hfd `m tb`s kgsf wgs sa dfc`k`fmt tbgt `t prfvfmtfd tbf Kaoo`ssàmfr crao kaoput`mi tbf tgxfs duf am tbf fstgtf. @t wgs tbauib ma rfturm wgs ogdf. Tbf Kaoo`ssàmfr bgd ta dftfro`mf gmd gssfss tbf tgxfs am dgtf ajtg`mfd, mat crao tbf rfturm, jut crao atbfr saurkfs (K@Z vs. H`h`g Iamzghfs, U72 [KZG 969_).X

```. [uspfmsàm ac Zumm`mi ac [tgtutf ac Hò`tgtàms 7. Yb Ybfm fm ttgx gxpg pgyf yfrr kgmm kgmmat at j jf f hakgtfd `m tbf gddrfss i`vfm jy bò `m tbf rfturm, umhfss bf `mcaros tbf K@Z ac gmy kbgmif `m b`s gddrfss tbru g wr`ttfm mat`kf ta tbf J@Z5

Tbf suspfmsàm ac tbf tbrff-yfgr pfràd ta gssfss gpph`fs amhy `c tbf J@Z Kaoo`ssàmfr `s mat gwgrf ac tbf wbfrfgjauts ac tbf tgxpgyfr. Bfmkf, dfsp`tf tbf gjsfmkf ac g carogh wr`ttfm mat`kf ac rf rfsp spam amdf dfmt mt's 's kbgmi kbgmif f ac gd gddr drfs fss, s, tb tbf f cgkt cgkt rfog rfog`m `mss tb tbgt gt pft` pft`t` tàm amfr fr jf jfkg kgof of gw gwgr grf f ac rfspamdfmt's mfw gddrfss gs sbawm jy dakuofmts rfphftf `m `ts rfkards. Gs g kamsfqufmkf, tbf rumm`mi ac tbf tbrff-yfgr pfràd ta gssfss rfspamdfmt wgs mat suspfmdfd gmd bgs ghrfgdy prfskr`jfd. (K@Z vs. JG[C Kagt`mi + @mes ^b`hs., IZ Ma. 702399 dgtfd Mavfojfr :3, :>74).

:. Yb Ybfm fm ttbf bf tgx tgxpg pgyf yfrr `s aut aut ac ac tbf ^b`h`pp`mfs ([fk. ::;, M@ZK) ;. Yb Ybfr frf f tb tbf f K@Z K@Z `s pra prab`j b`j`t `tfd fd cr crao ao oge` oge`mi mi tbf gs gssf sfss ssof ofmt mt ar jfi` jfi`mm mm`m `mi i d` d`st strg rg`m `mtt ar hfvy ar g prakffd`mi `m kaurt car 3> dgys tbfrfgctfr, sukb gs wbfrf tbfrf `s g pfmd`mi pfmd`mi pft`tàm pft`tàm car rfv`fw `m tbf KTG crao tbf dfk`sàm am tbf pratfstfd gssfssofmt (Zfpujh`k v. Efr & Ka., IZ H-:73>0)5   4. Yb Ybfr frf f K@Z K@Z g gmd md tbf tbf ttgx gxpg pgyf yfrr girffd girffd `m `m wr`t`mi car tbf fxtfmsàm ac tbf gssfssofmt, tbf tgx ogy jf gssfssfd w`tb`m tbf pfràd sa girffd upam ([fk. ::: Uj_, M@ZK)5   6. Yb Ybfm fm tb tbf f tg tgxpg xpgyfr yfr rfqu rfqufsts fsts car rf`mvfstìgt rf`mvfstìgtàm àm wb`kb `s irgmtfd jy tbf Kaoo`ssàmfr Kaoo`ssàmfr (Kahhfktar v. [uyak Kamsah`dgtfd O`m`mi Ka., IZ H-776:9, Mav. :6, 7062)5

Matf, 7030)   wbfrf tbf kaurt lust`c`fd tb`s jy sgy`mi tbgt `m tbf gmswfr c`hfd jy tbf J@Z, `t prgyfd car tbf kahhfktàm ac tgxfs. 9. Yb Ybfm fm tb tbf f Ygrr Ygrrgm gmtt ac d`st d`strg rg`m `mtt gm gmd d hfvy hfvy `s duhy duhy sfrv sfrvfd fd upam upam tb tbf f tg tgxp xpgy gyfr fr,, b` b`ss gu gutb tbar ar`z `zfd fd rfprfsfmtgt`vf ar g ofojfr ac b`s bausfbahd w`tb succ`k`fmt d`skrftàm gmd ma prapfrty `s hakgtfd (prapfr amhy car suspfmsàm ac tbf pfràd ta kahhfkt ) 5 g.7.6. K`v`h ^fmght`fs, gdd`tàms ta tbf tgx `. Dfh`mqufmky `mtfrfst gmd Dfc`k`fmky `mtfrfst Tbfrf sbghh jf gssfssfd gmd kahhfktfd gm `mtfrfst gt :>% pfr gmmuo am gmy umpg`d goaumt ac tgx ar bìbfr rgtf prfskr`jfd jy ruhfs gmd rfiuhgtàms crao tbf dgtf prfskr`jfd car pgyofmt umt`h tbf goaumt `s cuhhy pg`d. Dfh`mqufmky `mtfrfst ‛ @m kgsf ac cg`hurf ta pgy< Tgx duf am gmy rfturm rfqu`rfd ta jf c`hfd, ar Tgx duf car wb`kb ma rfturm `s rfqu`rfd, ar Dfc`k`fmky tgx, ar gmy surkbgrif ar `mtfrfst tbfrfam am tbf duf dgtf gppfgr`mi `m tbf mat`kf gmd

  

dfogmd ac tbf Kaoo`ssàmfr, tbfrf sbghh jf gssfssfd gmd kahhfktfd am tbf umpg`d goaumt, `mtfrfst gt tbf rgtf prfskr`jfd umt`h tbf goaumt `s cuhhy pg`d, wb`kb `mtfrfst sbghh caro pgrt ac tbf tgx . ([fk. :40UK_ ac tbf M@ZK)

Dfc`k`fmky `mtfrfst ‛ Tbf tfro ‒dfc`k`fmky‐ ofgms tbf goaumt jy wb`kb tbf tgxfd òpasfd umdfr tbf Kadf fxkffds tbf goaumt sbawm am tbf rfturm c`hfd ([fk. :40UJ_ ac tbf M@ZK). ``. [urkbgrif g. Tbfrf sbg sbghhhh jf òpasfd, òpasfd, `m gdd`tà gdd`tàm m ta tbf tgx rfqu`rf rfqu`rfd d ta jf pg`d pg`d,, g pfmghty pfmghty fqu`vghfmt fqu`vghfmt ta :6% ac tbf tbf goaumt duf, `m tbf cahhaw`mi kgsfs< (7) Cg`hurf Cg`hurf ta c`hf gmy rfturm gmd pgy tbf tgx duf tbfrfa tbfrfam m gs rfqu`rfd umdf umdfrr tbf prav`sàms prav`sàms ac tbf M@ZK ar ruhfs gmd rfiuhgtàms am tbf dgtf prfskr`jfd5 Matf> `mkaof tgx gmd upam `mvfstìgtàm, tbf `mkaof tgx h`gj`h`ty wgs dftfro`mfd ta jf ^7:>,>>>, ma surkbgrif `s òpasfd òpas fd `c tbf tgxpgyfr tgxpgyfr pg`d tbf ^:>,>>> dfc`k`f dfc`k`fmky mky tgx am tòf. Bawfvfr, `c bf pg`d gctfr gctfr tbf dgtf spfk`c`fd spfk`c`fd `m tbf dfogmd hfttfr, hfttfr, tbfrf tbfrf sbghh jf g :6% surkbgrif surkbgrif am tbf ^:>,>>> ^:>,>>> dfc`k`fmky dfc`k`fmky tgx. (4) Cg`hurf ta pgy tbf cuhh ar pgrt pgrt ac tbf goaumt ac tgx sbawm am gmy rrfturm fturm rfqu`rfd ta jf c`hfd umdfr tbf prav`sàms ac tbf M@ZK ar ruhfs gmd rfiuhgtàms, ar tbf cuhh goaumt ac tgx duf car wb`kb ma rfturm `s rfqu`rfd ta jf c`hfd, am ar jfcarf tbf dgtf prfskr`jfd car `ts pgyofmt. j. @m kgsf ac w`hh w`hhcuh cuh mfihfkt mfihfkt ta c`hf tbf tbf rfturm w`tb`m w`tb`m tbf pfràd pfràd prfskr`j prfskr`jfd fd jy tbf M@ZK ar jy ruhfs ruhfs gmd rfiuhgtàms, ar `m kgsf g cghsf ar crguduhfmt rfturm `s w`hhcuhhy ogdf, tbf pfmghty ta jf òpasfd sbghh jf 6>%jfcarf ac tbftbf tgxd`skavfry ar ac tbfac dfc`k`fmky `m kgsf gmy pgyofmt bgs jffm ogdf am tbf jgs`s ac sukb rfturm tbf cghs`tytgx, ar crgud< ^rav`dfd, tbgt g sujstgmt`gh umdfr dfkhgrgtàm ac tgxgjhf sghfs, rfkf`pts ar `mkaof, ar g sujstgmt`gh avfrst avf rstgtf gtfofm ofmtt ac dfdukt dfduktàm àms, s, gs dftfro dftfro`mf `mfd d jy tbf Kaoo`s Kaoo`ssà sàmfr mfr pursug pursugmt mt ta tbf ruh ruhfs fs gmd rfiuhgtàms ta jf praouhigtfd jy tbf [fkrftgry ac C`mgmkf, sbghh kamst`tutf pròg cgk`f fv`dfmkf ac g cghsf ar crguduhfmt rfturm< ^rav`dfd Curtbfr, tbgt cg`hurf ta rfpart sghfs, rfkf`pts ar `mkaof `m gm goaumt fxkffd`mi ;>% ac tbgt dfkhgrfd pfr rfturm, gmd g khgò ac dfduktàms `m gm goaumt fxkffd`mi ;>% ac gktugh dfduktàms, sbghh rfmdfr tbf tgxpgyfr h`gjhf car sujstgmt`gh umdfr dfkhgrgtàm ac sghfs, rfkf`pts ar `mkaof ar car avfrstgtfofmt ac dfduktàms, gs ofmtàmfd bfrf`m. ([fktàm :42, M@ZK)

Iaad cg`tb gmd bamfst jfh`fc tbgt amf `s mat sujlfkt ta tgx am tbf jgs`s ac prfvàus `mtfrprftgtàm ac iavfrmofmt gifmk`fs tgsefd ta òphfofmt tbf tgx grf succ`k`fmt lust`c`kgtàm ta dfhftf tbf òpas`tàm ac surkbgrifs (O`kbfh L. Hbu`hh`fr ^gwmsbap v. K@Z, [fptfojfr 77, :>>3).

```. Kaoprao`sf ^fmght`fs Kaopra Kao prao`s o`sf f ^fmght ^fmghty y `s g kfrtg kfrtg`m `m goaumt goaumt ac oamfy oamfy wb` wb`kb kb tbf tgxpg tgxpgyfr yfr pgys ta kaopra kaoprao`s o`sf f g tgx vàhgtàm. Tbf pfmghty `s pg`d `m h`fu ac krò`mgh prasfkutàm, gmd kgmmat jf òpasfd `m tbf gjsfmkf ac g sbaw`mi tbgt tbf tgxpgyfr kamsfmtfd tbfrfta. " Ghh krò`mgh vàhgtàms ogy jf kaoprao`sf kaoprao`sfd d fxkfpt < (g) tbasf ghrfgdy c`hfd `m kaurt , ar (j) tbasf `mvahv`mi crgud .." " ([fk. :>4, M@ZK) Jgsfd am tbf gjavf prav`sàm ac tbf M@ZK, umdfr [fk. 3 ac ZZ Ma. 7:-00, `m ifmfrgh, ifmfrgh, tbf tgxpgyfr's krò`mgh h`gj`h`ty gr`s`mi crao b`s vàhgtàm ac tbf pfrt`mfmt prav`sàm ac tbf Kadf ogy jf sftthfd fxtrg lud`k`ghhy `mstfgd ac tbf J@Z J@Z `mst`tut`mi gig`mst tbf ttgxpgyfr gxpgyfr g krò`mgh gktàm gktàm `m Kaurt. Fxkfpt< Tbasf ghrfgdy c`hfd `m kaurt ar tbasf `mvahv`mi krò`mgh tgx crgud. ([fk. 3, ZZ Ma. 7:-00)

Kamsfmt ac tbf tgxpgyfr mfkfssgry G kaoprao`sf `m fxtrg-lud`k`gh sftthfofmt ac tbf tgxpgyfr's krò`mgh h`gj`h`ty car b`s vàhgtàm `s kamsfmsugh `m kamsfmsugh `m kbgrgktfr, bfmkf, ogy mat jf òpasfd am tbf tgxpgyfr w`tbaut b`s kamsfmt. Bfmkf, tbf J@Z ogy amhy suiifst sftthfofmt ac tbf tgxpgyfr's h`gj`h`ty tbrauib g kaoprao`sf. g.7.3 Gssfssofmt prakfss gmd rfihfofmtgry pfràds `. Hfttfr ac Gutbar`ty gmd Tgx Gud`t

Hfttfr ac Gutbar`ty (HAG) `s tbf gutbar`ty i`vfm ta tbf gpprapr`gtf Zfvfmuf Acc`kfr gssìmfd ta pfrcaro gssfssofmt cumktàms. Vmdfr [fk. 7; gmd 3(G), tbfrf oust jf g irgmt ac gutbar`ty jfcarf gmy rfvfmuf acc`kf kgm kamdukt gm fxgo`mgtàm ar gssfssofmt. @m tbf gjsfmkf ac sukb gm gutbar`ty, tbf gssfssofmt ar fxgo`mgtàm `s g muhh`ty (K@Z vs. [amy ^b`h., @mk., I.Z. Ma. 792309, Mavfojfr 79, :>7>).

Kgsfs wb`kb mffd mat jf kavfrfd jy g vgh`d HAG< 7. Kgsfs `mv `mvahv`m ahv`mi i k`v`h ar krò`mgh krò`mgh tg tgx x crgud wb`kb wb`kb cghh umdfr umdfr tbf lur`sd`kt lur`sd`ktàm àm ac tbf tgx crgud crgud d`v`sàm d`v`sàm ac tbf Fmcarkfofmt [frv`kfs5 gmd :. âh`k âh`ky y kgsfs kgsfs umdfr gud` gud`tt jy tbf tbf [pfk`gh [pfk`gh Tfgos Tfgos `m tbf tbf Mgtàmgh Mgtàmgh Acc`kf Acc`kf (ZOA ;3-00)

G Hfttfr ac Gutbar`ty sbauhd kavfr g tgxgjhf pfràd mat fxkffd`mi amf (7) tgxgjhf yfgr. Tbf prgkt`kf ac `ssu`mi kavfr`mi gud`t Ma. 792309, HGs Mavfojfr 79, :>7>).

ac ‘umvfr`c`fd pràr yfgrs‟ `s tbfrfcarf prab`j`tfd (K@Z vs. [amy ^b`h., @mk. I.Z.

@t oust jf sfrvfd ta tbf tgxpgyfr w`tb`m ;> dgys crao `ts dgtf ac `ssugmkf5 atbfrw`sf, `t sbghh jfkaof muhh gmd va`d. Tbf tgxpgyfr sbghh tbfm bgvf tbf rìbt ta rfcusf tbf sfrv`kf ac tb`s HG, umhfss tbf HG `s rfvgh`dgt rfvg h`dgtfd. fd. @t kgm jf rfvgh`dgt rfvgh`dgtfd fd tbrauib tbf `ssugmkf `ssugmkf ac g mfw HG. @t kgm jf rfvgh`dgt rfvgh`dgtfd fd amhy amkf, `c `ssufd jy tbf Zfiàmgh D`rfktar5 tw`kf, `c `ssufd jy tbf K@Z. Tbf suspfmdfd HG(s) oust jf gttgkbfd ta tbf mfw `ssufd HG. (ZOA ;2-22) HAG gmd Zfqufst car Dakuofmts-:>>; gmd ZOK 4>-:>>;, HAG `s `ssufd ta gutbar`zf g Zfvfmuf Acc`kfr ta fxgo`mf tbf tgxpgyfr's jaaes ac gkkaumt. Tbus, wbfm tbfrf `s ma fxgo`mgtàm ac tgxpgyfr's jaaes ac gkkaumt, `t mfkfssgr`hy cahhaws tbgt tbfrf `s ma mffd ta `ssuf HAG w`tb rfigrd tbfrfta. Vmdfr tbf Tgx Kadf, K@Z `s gutbar`zf ta `ssuf tgx gssfssofmt atbfr tbgm jy carkf ac HAG ghamf, sukb gs am tbf jgs`s ac ‘jfst ajtg`mgjhf fv`dfmkf‟ ar tbrauib `mvfmtary tge`mi, survf`hhgmkf gmd prfskr`j`mi prfsuopt`vf‐s irass sghfs gmd rfkf`vgjhfs. @m tbf prfsfmt kgsf, rfspamdfmt `s umdfr ma ajhìgtàm ta `ssuf g HAG ta fxgo`mf pft`tàmfr's jaaes ac gkkaumt wbfm tbfrf `s ma fxgo`mgtàm tbfrfac. Tbus, tbf c`md`mi ac d`skrfpgmk`fs jftwffm pft`tàmfr's `mkaof tgx rfturms gmd SGT rfturms hfgd`mi ta SGT dfc`k`fmky gssfssofmt jy ogtkb`mi pft`tàmfr's dfkhgrgtàms tbfrf`m, succ`kf ta `m`t`gtf tbf

gssfss fssofm ofmtt pra prakfs kfss. s. Tbf ofr ofrf f gjs gjsfmk fmkf f ac gm HAG `m tb` tb`ss kgs kgsf f daf dafss mat `mvgh`dg `mvgh`dgtf tf tbf gcarfsg` gcarfsg`d d gss gssfssofmt. (Ofd`kgrd ^b`h`pp`mfs @mk. v. K@Z, KTG F.J. 7::4, [fptfojfr :, :>76) Tgx gud`t 

G Zfvfmuf A Acc`kfr cc`kfr `s ghhawfd amhy 7:> dgys ta kamdukt tbf gud`t gmd sujo`t tbf rfqu`rfd rfpart ac `mvfstìgtàm crao tbf dgtf ac rfkf`pt ac g HG jy tbf tgxpgyfr. @c tbf ZA `s umgjhf ta sujo`t b`s c`mgh rfpart ac `mvfstìgtàm w`tb`m tbf 7:>-dgy pfràd, bf oust tbfm sujo`t g ^rairfss Zfpart ta b`s Bfgd ac Acc`kf, gmd surrfmdfr tbf HG car rfvgh`dgtàm.

J@Z Gud`t ^rairgo Tbf rfpart ac `mvfstìgtàm/vfr`c`kgtàm ac kgsfs kavfrfd jy fhfktram`k hfttfr ac gutbar`ty (fHG) pursugmt ta tb`s Ardfr sbghh jf sujo`ttfd jy tbf ZA w`tb`m tbf cahhaw`mi prfskr`jfd muojfr ac kghfmdgr dgys< Kgsfs kavfrfd jy fHGs - 72> dgys car Zfiàmgh kgsfs gmd :4> dgys car HT kgsfs, crao tbf dgtf ac `ssugmkf ac fHG SGT Gud`t ‛ Y`tb`m 3> ta 0> dgys crao tbf dgtf dgtf ac `ssugmkf ac fHG kavfr`mi 7 ar : qugrt qugrtfrs, frs, rfspfkt`vfhy 

Gs g ifmfrgh ruhf, g tgxpgyfr kgm jf sujlfktfd ta fxgo`mgtàm gmd `mspfktàm car tbf sgof tgxgjhf yfgr AMHP AMKF.

Tbf cahhaw`mi grf tbf fxkfptàms< 7. Ybfm tbf K@Z dftfro`mfs tbgt crgud, `rrfiuhgr`t`fs, ar o`stgefs wfrf kaoo`ttfd jy tbf tgxpgyfr5 Ybfm m tbf tgxpg tgxpgyfr yfr bòsfh bòsfhcc rfquf rfqufsts sts car tbf rfrf-`mv `mvfst fstìg ìgtà tàm m ar rfrf-fxg fxgo`m o`mgt` gtàm am ac b`s jaaes jaaes ac :. Ybf gkkaumts gmd `t wgs irgmtfd jy tbf Kaoo`ssàmfr5 ;. Ybfm tbfrf `s g mffd ta vfr`cy tbf tgxpgyfr‐s kaoph`gmkf w`tb w`tbbahd`mi gmd atbfr `mtfrmgh rfvfmuf tgxfs gs prfskr`jfd `m g Zfvfmuf Ofoargmduo Ardfrs `ssufd jy tbf Kaoo`ssàmfr5 4. Ybfm tbf tgxpgyfr‐s kgp`tgh ig`ms tgx h`gj`h`t`fs oust jf vfr`c`fd5 gmd Ybfm m tbf kao kaoo`s o`ssà sàmfr mfr kbaasf kbaasfss ta fxfrk` fxfrk`sf sf b`s pawfr pawfr ta ajtg`m ajtg`m `mc `mcaro arogt gtàm àm rfh rfhgt` gt`vf vf ta tbf 6. Ybf fxgo`mgtàm ac atbfr tgxpgyfrs ([fks. 6 gmd :;6, M@ZK) Ma, [fktàm ::2 ac tbf Tgx Kadf rfqu`rfs tbgt tbf tgxpgyfr sbghh jf `mcarofd `m wr`t`mi ac tbf hgw gmd tbf cgkts am wb`kb tbf gssfssofmt `s ogdf. Atbfrw`sf, tbf gssfssofmt `s va`d. Tbf KTG caumd tbgt tbf jgs`s ac tbf Fstrgdg‐s ghhfifd dfc`k`fmky tgx grasf crao tbf `mvfstìgtàm gmd c`md`mis ac gmatbfr tr`jumgh. Tbf J@Z bgs tbf jurdfm ta dftfro`mf tbf goaumt ac dfc`k`fmky tgxfs duf crao g tgxpgyfr. [ukb ogmdgtf `s vfstfd upam tbf J@Z gs tbf prògry gifmky tgsefd ta gssfss gmd kahhfkt ghh `mtfrmgh rfvfmuf tgxfs, cffs, kbgrifs, gmd tbf fmcarkfofmt ac ghh carcf`turfs, pfmght`fs, gmd c`mfs kammfktfd tbfrfw`tb. Tbf J@Z sbauhd bgvf kamduktfd gm `mdfpfmdfmt `mvfstìgtàm `m tbf dftfro`mgtàm ac tbf goaumt ac dfc`k`fmky tgxfs duf tbf tgxpgyfrs gmd mat ofrfhy rfhy am tbf c`md`mis ac gmatbfr gifmky ar tr`jumgh. @m tbf gjsfmkf ac v`tgh dakuofmts crao wb`kb tbf KTG kgm vfr`cy tbf karrfktmfss ac tbf gssfssofmt, tbf dfc`k`fmky `mkaof tgx gssfssofmt kgmmat jf sustg`mfd. ([pausfs Fstrgdg v K@Z, KTG 9249, Mavfojfr :;, :>76) ``. Mat`kf ac @mcarogh Kamcfrfmkf Tbf rfqu`rfofmt car tbf `ssugmkf ac g hfttfr ac `mcarogh kamcfrfmkf jfcarf g ^rfhò`mgry Gssfssofmt (^GM) `s `ssufd bgs jffm rfoavfd rfoavfd umdfr umdfr ZZ Ma. 72-7;. Bawfvfr, am Lgmugry ;7, :>72, C`mgmkf [fkrftgry Kgrhas I. Dao`miufz `ssufd ZZ Ma. 9-:>72 wb`kb rfstarfd tbf prav`sàm am Mat`kf ac @mcarogh Kamcfrfmkf gs g duf prakfss rfqu`rfofmt `m tbf `ssugmkf ac g dfc`k`fmky tgx gssfssofmt.

Tbf Mat`kf ac @mcarogh Kamcfrfmkf `s g wr`ttfm stgtfofmt `ssufd jy tbf J@Z `mcaro`mi tbf tgxpgyfr ac tbf d`skrfpgmk`fs `m tbf tgxpgyfr‐s tgx pgyofmts car tbf purpasf ac kamdukt`mi gm `mcarogh kamcfrfmkf wbfrf`m tbf tgxpgyfr w`hh jf i`vfm gm appartum`ty ta prfsfmt b`s s`df ac tbf kgsf.

```. @ssugmkf ac ^rfhò`mgry Gssfssofmt Mat`kf5 Ifmfrgh ruhf gmd fxkfptàms Tbf ^GM `s g kaooum`kgtàm `ssufd jy tbf Zfiàmgh Gssfssofmt D`v`sàm ar gmy atbfr kamkfrmfd J@Z acc`kf, `mcaro`mi g tgxpgyfr wba bgs jffm gud`tfd ac tbf c`md`mis ac tbf Zfvfmuf Acc`kfr, cahhaw`mi tbf rfv`fw ac tbfsf c`md`mis. Tbf rfqu`rfofmts ac g vgh`d ^GM< 7. @m wr wr`t `t`m `mi5 i5 gm gmd d :. [bauhd ``mcaro mcaro tbf tbf tgxpgyfr tgxpgyfr ac ac tbf hgw hgw gmd tbf cgkts cgkts am wb`kb wb`kb tbf tbf gssfssofmt gssfssofmt `s `s ogdf ([fk. ::2, M@ZK)   Vmdfr ZZ Ma. 7:-00, gs gofmdfd jy ZZ Ma. 72-7;, tbf ^GM sbghh sbaw `m dftg`h tbf cgkts gmd tbf hgw, ruhfs gmd rfiuhgtàms, ar lur`sprudfmkf am wb`kb tbf prapasfd gssfssofmt `s jgsfd. ([fk. ;.7.7) Fxkfptàms ta @ssugmkf ac ^GM (g) (j) (k)

(d) (f)

Ybfm tbf c`md`mi car gmy dfc`k`fmky tgx `s tbf rfsuht ac OGTBFOGT@KGH FZZAZ  `m `m tbf kaoputgtàm ac tbf tgx gs gppfgr`mi am tbf cgkf ac tbf rfturm5 ar Ybfm g d`skrfpgmky bgs jffm dftfro`mfd jftwffm tbf TGR Y@TBBFHD gmd Y@TBBFHD gmd tbf goaumt GKTVGHHP ZFO@TTFD jy tbf w`tbbahd`mi gifmt5 ar Ybfm g tgxpgyfr wba aptfd ta khgò g ZFCVMD AZ TGR KZFD@Tac KZFD@T ac fxkfss krfd`tgjhf w`tbbahd`mi tgx car g tgxgjhf pfràd wgs dftfro`mfd ta bgvf kgrr`fd avfr gmd gutaogt`kghhy gpph`fd tbf sgof goaumt goa umt khg khgòf òfd d gig`mst gig`mst tbf fstòg fstògtfd tfd tgx h`g h`gj`h j`h`t` `t`fs fs car tbf tgxgjh tgxgjhf f qugrtf qugrtfrr ar qug qugrtf rtfrs rs ac tbf sukkffd`mi tgxgjhf yfgr5 ar Ybfm tbf FRK@[F TGR  duf duf am fxk`sgjhf grt`khfs bgs mat jffm pg`d5 ar Ybfm gm grt`khf grt`khf hakghhy purkbgsfd purkbgsfd ar @OÂZTFD jy gm fxfopt pfrsam, pfrsam, sukb gs, jut mat hò`tfd ta, vfb`khfs, kgp`tgh fqu`pofmt, ogkb`mfr`fs gmd spgrf pgrts, bgs jffm sahd, trgdfd ar trgmscfrrfd ta g mam-fxfopt pfrsam. ([fk. ::2, M@ZK)

MATF< @m tbf gjavf-k`tfd kgsfs, g CHD/CGM sbghh jf `ssufd autrìbt. (ZZ Ma. 72-7;) Gjsfmkf ac ^GM< Tbf `ssugmkf ac tbf ^GM `s pgrt ac tbf duf prakfss rfqu`rfofmt umdfr ZZ Ma. 72-7;. Tbus, `c tbf J@Z d`d mat `ssuf g ^GM ar d`d mat i`vf tbf tgxpgyfr gm appartum`ty ta rfspamd w`tb`m 76 dgys, tb`s w`hh jf g vàhgtàm ac tbf duf prakfss rìbt ac g tgxpgyfr.

Tbf [uprfof Kaurt bgs ghrfgdy ruhfd tbgt `c g tgxpgyfr `s mat i`vfm gm appartum`ty ta rfspamd ta g ^GM, gmy rfsuht`mi gssfssofmt w`hh jf kams`dfrfd muhh gmd va`d . (Oftra [tgr [upfrgog, @mk. vs. Kaoo`ssàmfr ac @mtfrmgh Zfvfmuf, I.Z. Ma. 726;97, Dfkfojfr 2, :>7> )

Zfphy ta ^rfhò`mgry Gssfssofmt Mat`kf ^rfvàushy, g ^GM `ssufd jy tbf J@Z w`hh stgtf tbf cahhaw`mi< "ûrsugmt ta tbf prav`sàms ac [fktàm ::2 ac tbf 7009 M@ZK gmd `ts òphfofmt`mi Zfvfmuf Zfiuhgtàms,

yau grf bfrfjy i`vfm tbf appartum`ty ta prfsfmt `m wr`t`mi yaur s`df ac tbf kgsf w`tb`m c`ctffm (76) dgys crao rfkf`pt tbfrfac. Bawfvfr, `c yau grf gofmgjhf ta pgy xxx.‟ Bawfvfr, gctfr tbf fccfkt`v`ty ac ZZ Ma. 72-:>7;, g ^GM maw stgtfs tbf cahhaw`mi< ‘ûrsugmt ta tbf prav`sàms ac [fktàm ::2 ac tbf 7009 M@ZK gmd `ts òphfofmt`mi Zfvfmuf Zfiuhgtàms, yau grf bfrfjy bfrfjy i`vfm c`ctffm c`ctffm (76) dgys dgys crao crao rfkf`p rfkf`ptt bfrfac bfrfac ta pgy tbf gcarfsg`d dfc`k`fmky tgx h`gj`h`t`fs `m g duhy gutbar`zfd gifmt jgme `m wb`kb yau grf fmrahhfd us`mi tbf J@Z ^gyofmt Caro (J@Z Caro >3>6) gttgkbfd bfrfw`tb. Gctfrwgrds, sujo`t praac ac pgyofmt car updgt`mi ac yaur rfkards gmd kgmkfhhgtàm ac tbf bfrf`m ^GM, `c wgrrgmtfd.‟ Jgsfd am tbf gjavf gofmdofmt, tbf tgxpgyfr `s ghrfgdy d`rfktfd ta pgy tbf dfc`k`fmky tgx `md`kgtfd `m tbf ^GM, umhèf `m tbf prfvàus vfrsàm ac tbf prav`sàm wbfrf tbf tgxpgyfr `s ofrfhy d`rfktfd ta rfspamd w`tb b`s s`df ac tbf kgsf. Vmdfr ZOK Ma. 77-74, tbf J@Z khgr`c`fd tbgt tb`s mfw prgkt`kf `s mat vàhgt`vf ac tbf duf prakfss rìbts ac tbf tgxpgyfr, ta w`t< ‘Gm CHD/CGM `ssufd rf`tfrgt`mi tbf òofd`gtf òofd`gtf pgyofmt ac dfc`k`fmky tgxfs gmd pfmght`fs prfvàushy ogdf ogdf `m tbf ^GM `s g dfm`gh ac tbf rfspamsf ta tbf ^GM. G c`mgh dfogmd hfttfr car pgyofmt ac dfh`mqufmt tgxfs ogy jf kams`dfrfd g dfk`sàm am g d`sputfd gssfssofmt (@sgjfhg Kuhturgh Karpargtàm vs. Kaoo`ssàmfr ac @mtfrmgh Zfvfmuf, I.Z. Ma. 7;6:7>, Luhy 77, :>>7) . Tb`s `mkhudfs g d`sputfd ^GM. [a hami gs tbf pgrt`fs grf i`vfm tbf appartum`ty ta fxphg`m s`df, tbf rfqu`rfofmts vs. Kaurt ac Gppfghs, I.Z. Ma.tbf`r 7::929, Cfjrugry 0, 7000 ).

ac duf prakfss grf sgt`scgktar`hy kaoph`fd w`tb (Kghog

`v. @ssugmkf ac Carogh Hfttfr ac Dfogmd gmd Gssfssofmt Mat`kf/C`mgh Gssfssofmt Mat`kf Mat`kf ac Gssfssofmt (C`mgh Gssfssofmt Mat`kf ‘CGM‟ gmd/ar Carogh Hfttfr ac Dfogmd ‘CHD‟) G mat`kf ac gssfssofmt `s gssfssofmt `s g dfkhgrgtàm ac dfc`k`fmky tgxfs `ssufd ta g tgxpgyfr wba cg`hs ta rfspamd ta g prf-gssfssofmt mat`kf w`tb`m tbf prfskr`jfd pfràd ac tòf, ar wbasf rfphy ta tbf ^GM wgs caumd ta jf w`tbaut ofr`t. Tb`s `s kaooamhy emawm gs tbf C`mgh Gssfssofmt Mat`kf (CGM). Gm gssfssofmt kamtg`ms mat amhy g kaoputgtàm ac tgx h`gj`h`t`fs, jut ghsa g dfogmd car pgyofmt w`tb g prfskr`jfd pfràd.

Tbf uhtògtf purpasf ac gssfssofmt `s ta gskfrtg`m tbf goaumt tbgt fgkb tgxpgyfr `s ta pgy. Gm gssfssofmt `s g mat`kf ta tbf fccfkt tbgt tbf goaumt tbfrf`m stgtfd `s duf gs tgx gmd g dfogmd car pgyofmt tbfrfac (Tupgz vs. Vhfp, I.Z. Ma. 7:9999, Aktajfr 7, 7000).

Zfqu`rfofmts car vgh`d`ty< 7. Tb Tbf f ca caro rogh gh hf hftt ttfr fr ac dfog dfogmd md sbgh sbghhh jf `s `ssu sufd fd jy tb tbf f Ka Kaoo oo`s `ss` sàm amfr fr ar b` b`ss duhy duhy gu gutb tbar ar`z `zfd fd rfprfsfmtgt`vf. :. Tbf hftt hfttfr fr ac dfogmd kghh`mi kghh`mi car car tbf pgyofmt pgyofmt ac tbf tgxpgyfr tgxpgyfr‐s ‐s dfc`k`fmky dfc`k`fmky tgxfs tgxfs sbghh sbghh stgtf tbf CGKT[, CGKT[, tbf HGY, ZVHF[ gmd ZFIVHGT@AM[ ar LVZ@[^ZVDFMKF am wb`kb tbf gssfssofmt `s jgsfd. ATBFZY@[F, tbf carogh hfttfr ac dfogmd ar gssfssofmt mat`kf sbghh jf SA@D ([fk. ;.7.; ac ZZ Ma. 7:-00, gs gofmdfd jy ZZ Ma. 72-7;).

v. D`sputfd Gssfssofmt Tbf tgxpgyfr ar `ts gutbar`zfd rfprfsfmtgt`vf ar tgx gifmt ogy pratfst gdo`m`strgt`vfhy gig`mst tbf gcarfsg`d CHD/CGM w`tb`m tb`rty (;>) dgys crao dgtf ac rfkf`pt tbfrfac. Tbf tgxpgyfr pratfst`mi gm gssfssofmt ogy c`hf g wr`ttfm rfqufst car rfkams`dfrgtàm ar rf`mvfstìgtàm. rf`mvfstìgtàm. ([fk. ;.7.4 ac ZZ Ma. 7:-00 gs gofmdfd jy ZZ Ma. 72-7;)

Gdo`m`strgt`vf Dfk`sàm am g D`sputfd D`sputfd Gssfssofmt Tbf dfk`sàm ac tbf Kaoo`ssàmfr ar b`s duhy gutbar`zfd rfprfsfmtgt`vf sbghh stgtf tbf (`) cgkts, tbf gpph`kgjhf hgw, ruhfs gmd rfiuhgtàms, ar lur`sprudfmkf am wb`kb sukb dfk`sàm `s jgsfd, atbfrw`sf, tbf dfk`sàm sbghh jf va`d5 gmd (``) tbgt tbf sgof `s b`s c`mgh dfk`sàm . ([fk. ;.7.6 ac ZZ Ma. 7:-00, gs gofmdfd jy ZZ Ma. 72-7;)

g.: Kahhfktàm g.:.7 Zfqu`s`tfs Kahhfktàm `s amhy ghhawfd wbfm tbfrf `s ghrfgdy g c`mgh gssfssofmt ogdf car tbf dftfro`mgtàm ac tbf tgx duf. Gssfssofmts grf dffofd c`mgh wbfm< 7. Tbf tgx tgxpgyf pgyfrr cg`hs tta a c`hf g pratfs pratfstt ;> dgys crao crao rfkf`pt rfkf`pt ac ac tbf gssfsso gssfssofmt5 fmt5 ar :. Gctfr ;> dg dgys ys crao tbf rfkf`p rfkf`ptt ac tbf dfk`sàm dfk`sàm ac tbf K@Z K@Z gmd tbf tgxpgy tgxpgyfr fr cg`hs tta a gppfgh. gppfgh. g.:.: ^rfskr`pt`vf pfràds Ifmfrgh Zuhf< 7. :.

Ybfrf gm gssfssofmt wgs ogdf - pfràd car kahhfktàm (jy d`strg`mt ar hfvy ar jy g prakffd`mi `m :::Uk_, M@ZK) kaurt) w`tb`m yfgrsarcahhaw`mi gssfssofmt acta tgx tgx. . ([fk.tgx @m tbf `s kgsf ac g6 cghsf crguduhfmttbf rfturm w`tb `mtfmt fvgdf ar ac cg`hurf ta c`hf g rfturm , rfturm , g prakffd`mi `m kaurt car tbf kahhfktàm ac sukb tgx ogy jf c`hfd w`tbaut gssfssofmt, gt gmy tòf w`tb`m 7> yfgrs gctfr tbf d`skavfry ac tbf cghs`ty, crgud ar ao`ssàm . ( [fk.::: Ug_, M@ZK)

Fxkfptàms 7. Tbf sgof fxkfptàms rfhgt`vf ta tbf prfskr`pt`vf pfràds car gssfssofmt grf ghsa gpph`kgjhf. :. @c tbf iavfrmofmt ogefs gmatb gmatbfr fr gssfssofmt gssfssofmt ar tbf gssfssofmt ogdf `s rfv`sfd , tbf prfskr`pt`vf pfràd car kahhfktàm ac sukb tgx sbauhd jf kaumtfd crao tbf dgtf tbf hgst ar rfv`sfd gssfssofmt wgs ogdf. ;. Ybfrf gm gktàm `s jrauibt ta fmcarkf g kaoprao`sf , tbf prfskr`pt`vf pfràd `s 7> yfgrs crao tbf tòf tbf rìbt ac gktàm gkkrufs gs c`xfd `m tbf K`v`h Kadf. (Grt. 7744 U7_, MKK) j. Tgxpgyfr‐s rfofd`fs j.7 ^ratfst`mi Gssfssofmt j.7.7 ^ratfst ac Gssfssofmt jy Tgxpgyfr @t `s tbf gkt jy tbf tgxpgyfr ac qufstàm`mi tbf vgh`d`ty ac tbf òpas`tàm ac tbf karrfspamd`mi dfh`mqufmky `mkrfofmts car `mtfrmgh rfvfmuf tgxfs gs sbawm `m tbf mat`kf ac gssfssofmt gmd hfttfr ac dfogmd. Gm gssfssofmt jfkaofs g ‘d`sputfd‟ gssfssofmt wbfm pft`tàmfr rfqufsts car tbf kgmkfhhgtàm gmd ar w`tbdrgwgh ac tbf sgof. G pratfstfd gssfssofmt ar g d`sputfd gssfssofmt `s wbfrf tbf tgxpgyfr qufstàms gm gssfssofmt gmd gses tbf J@Z ta rfkams`dfr ar kgmkfh tbf sgof jfkgusf bf jfh`fvfs bf `s mat h`gjhf tbfrfcarf. j.7.: ^fràd ta c`hf pratfst

Gm gssfssofmt ogy jf pratfstfd gdo`m`strgt`vfhy gdo`m`strgt`vfhy jy c`h`mi g rfqufst car rfkams`dfrgtàm rfkams`dfrgtàm ar rf`mvfstìgtàm w`tb`m tb`rty (;>) dgys crao rfkf`pt ac tbf gssfssofmt. ([fktàm ::2, M@ZK) j.7.; Caro, kamtfmt gmd vgh`d`ty ac pratfst Caros ac pratfst 7. Zfqufst car rfkams`dfrgtàmrfkams`dfrgtàm- g khgò car rf-fvghugtàm ac tbf gssfssofmt jgsfd am fx`st`mi rfkards w`tbaut mffd ac gdd`tàmgh fv`dfmkf. @t ogy `mvahvf g qufstàm ac cgkt ar hgw ar jatb. @t dafs mat tahh tbf stgtutf ac hò`tgtàms. :. Zfqufst car rf`mvfstìgtàmrf`mvfstìgtàm- g khgò car rf-fvghugtàm ac tbf gssfssofmt jgsfd am mfwhy- d`skavfrfd ar gdd`tàmgh fv`dfmkf. @t ogy ghsa `mvahvf g qufstàm ac cgkt ar hgw ar jatb. @t tahhs tbf stgtutf ac hò`tgtàms. Vmdfr [fk. ::; ac tbf M@ZK, tbf rumm`mi ac tbf prfskr`pt`vf pfràd kgm amhy jf suspfmdfd jy g rfqufst car rf`mvfstìgtàm , mat g rfqufst car rfkams`dfrgtàm. @m g rfqufst car rf`mvfstìgtàm, tbf tgxpgyfr `s i`vfm 3> dgys crao tbf c`h`mi ac tbf pratfst ta prav`df ghh rfhfvgmt suppart`mi dakuofmts. (sff  j.7.4. ) Kamtfmt gmd vgh`d`ty ac pratfst G vgh`dhy ogdf `c `t sgt`sc`fs tbf ccahhaw`mi vgh`dhy ahhaw`mi kamd`tàms< 7. pratfst @m wr wr``s t`mkams`dfrfd i5 :. Gd Gddr drfs fssf sfd d tta a ttbf bf K@Z5 K@Z5 ;. Gkkaopgm`fd jy g wg`vfr ac tbf [tgtutf [tgtutf ac Hò`tgtàms `m cgvar ac ac tbf Iavfrmofmt. Y`tbaut tbf wg`vfr tbf prfskr`pt`vf pfràd w`hh mat jf tahhfd5 (J^@ v. K@Z, IZ 7;09;3, Aktajfr 79, :>>6) 4. [tgtf tbf cg cgkts, kts, gpph`kgjh gpph`kgjhf f hgw, ruhfs gmd rfiuhgt rfiuhgtàms àms ar lur`sprudf lur`sprudfmkf mkf am wb`kb tbf pratfst pratfst `s jgsfd jgsfd atbfrw`sf tbf pratfst wauhd jf va`d5 gmd 6. Ou Oust st ka kamt mtg` g`m m tbf cah cahha haw` w`mi mi dgys crao tbf c`h`mi tbfrfac. MATF) dgys crao c`h`mi ac tbf pratfst, ghh rfhfvgmt suppart`mi dakuofmts oust jf sujo`ttfd, atbfrw`sf tbf gssfssofmt sbghh jfkaof c`mgh. ([fktàm ::2 ac tbf M@ZK)

MATF< ZZ 72-7; rfqu` rfqu`rfs rfs gm `dfmt`c`kg `dfmt`c`kgtàm tàm ac tbf e`md ac pratfst pratfst c`hfd ‛ wbftbfr wbftbfr g rfkam rfkams`dfr s`dfrgtàm gtàm ar rf`mvfstìgtàm. Tbf sujo`ssàm ac gdd`tàmgh gdd`tàmgh dakuofmts w`tb`m 3> dgys crao cc`h`mi `h`mi ac pratfst `s gh ghhawfd hawfd amhy `m tbf kgsf ac rf`mvfstìgtàm. rf`mvfstìgtàm. Car oatàm car rfkams`dfrgtàm, rfkams`dfrgtàm, tbf dfk`sàm ac tbf J@Z J@Z w`hh jf jgsfd amhy am dakuofmts ghrfgdy sujo`ttfd ta tbf J@Z pràr ta tbf `ssugmkf ac CGM gmd ma mfw fv`dfmkf w`hh jf gkkfptfd. Zfhfvgmt [uppart`mi Dakuofmts< Tbf K@Z kgmmat dfogmd atbfr suppart`mi dakuofmts, pgrt`kuhgrhy `c tbfy da mat fx`st gmd fvfmtughhy bahd tbgt cg`hurf ta prav`df w`tb`m tbf 3>-dgy pfràd ogefs tbf gssfssofmt c`mgh gmd fxfkutary. ‘Tbf tfro "rfhfvgmt suppart`mi dakuofmts" sbauhd dakuofmts" sbauhd jf umdfrstaad gs tbasf dakuofmts mfkfssgry ta suppart tbf hfigh jgs`s `m d`sput`mi g tgx gssfssofmt gs dftfro`mfd jy tbf tgxpgyfr. Tbf J@Z kgm amhy `mcaro tbf tgxpgyfr ta sujo`t gdd`tàmgh dakuofmts. Tbf J@Z kgmmat dfogmd wbgt typf ac suppart`mi dakuofmts sbauhd jf sujo`ttfd. Atbfrw`sf, g tgxpgyfr w`hh jf gt tbf ofrky ac tbf J@Z, wb`kb ogy rfqu`rf rfqu`rf tbf praduktà praduktàm m ac dakuofmts tbgt g tgxpgyfr tgxpgyfr kgmmat sujo`t.‟ (K@Z vs. C`rst Fxprfss ^gwmsbap Kaopgmy, @mk.5 IZ Ma. 79:>46-435 79:>46-435 Lumf 73, :>>0)

j.7.6 Fccfkt ac Cg`hurf ta c`hf ^ratfst Ybfm ma pratfst `s sfgsamgjhy ogdf jy tbf tgxpgyfr, tbf gssfssofmt sbghh jfkaof c`mgh, fxfkutary gmd dfogmdgjhf, gmd ma rfqufst car rfkams`dfrgtàm ar rf`mvfstìgtàm sbghh jf irgmtfd tbfrfam .([fk. ;.7.4 ac ZZ Ma. 7:-00, gs gofmdfd jy ZZ Ma. 72-7;)

j.7.3. Dfk`sàm ac tbf Kaoo`ssàmfr am tbf pratfst c`hfd `. ^fràd ta gkt upam ar dfk`df am pratfst c`hfd Tbf K@Z bgs 72> dgys crao tbf dgtf ac< 7. C`h`mi ac tbf pratfst, pratfst, `m kgsf ac ac g rfqufst rfqufst car car rfkams`d rfkams`dfrgt` frgtàm5 am5 ar :. [ujo`s [ujo`ssàm sàm jy tbf tgxpg tgxpgyfr yfr ac tbf rfqu`rf rfqu`rfd d dakuo dakuofmts fmts w`tb`m w`tb`m 3> dgys crao crao c`h`mi c`h`mi ac tbf pratfst pratfst,, `m kgsf ac g rfqufst car rf`mvfstìgtàm. (v`` (v``))

Zf Zfmd md`t `tà àm m ac d dfk fk`s `sà àm m jy Kao Kaoo` o`ss ssà àmf mfrr

(g) Dfm`gh ac ^ra ^ratfst tfst D`rfkt Dfm`gh ac ^ratfst ‛ Tbf pratfst ogy jf dfm`fd jy gm gdo`m`strgt`vf dfk`sàm am g d`sputfd gssfssofmt, stgt`mi tbf cgkts, gpph`kgjhf hgw, ruhfs gmd rfiuhgtàms ar lur`sprudfmkf am wb`kb sukb dfk`sàm `s jgsfd atbfrw`sf, tbf dfk`sàm sbghh jf va`d `m wb`kb kgsf tbf sgof sbghh mat jf kams`dfrfd g dfk`sàm am g d`sputfd gssfssofmt gmd tbgt tbf sgof `s b`s c`mgh dfk`sàm. (ZZ 7:-00) @md`rfkt Dfm`gh ac ^ratfst< g. Carogh gmd c`mgh hfttfr ac dfogmd crao tbf J@Z ta tbf tgxpgyfr. j. K`v`h kahhfktàm kgm ghsa jf kams`dfrfd gs dfm`gh ac pratfst ac gssfssofmt (J@Z v. Vmàm [b`pp`mi Karp., I.Z. Ma. 3373>, Ogy :7, 700>) k.

Kaoo`ssàmfr d`d mat ruhf am tbf tgxpgyfr‐s oatàm car rfkams`dfrgtàm ac tbf gssfssofmt, tbf pfràd ta gppfgh w`hh amhy stgrt wbfm tbf rfspamdfmt wauhd rfkf`vf tbf suooams car tbf k`v`h gktàm car kahhfktàm ac dfc`k`fmky tgx (J@Z v. Vmàm [b`pp`mi Karp., I.Z. Ma. 3373>, Ogy :7, 700>) ^rfhò`mgr ^rfh` o`mgry y kahhfktàm kahhfktàm hfttfr ogy sfrvf sfrvf gs gssfssofmt gssfssofmt mat`kf. (Vm`tfd @mtfrmgtàmgh ^`kturfs v. K@Z, I.Z. Ma. 77>;72, Guiust :2, 7003)

d.

@ssugmkf ac wgrrgmt ac d`strg`mt gmd hfvy ta fmcarkf kahhfktàm ac dfc`k`fmky gssfssofmt `s autrìbt dfm`gh ac tbf rfqufst car rfkams`dfrgtàm (B`hgda v. K@Z. KTG kgsf ma. 7:63, Cfj. :6, 7034)

(7) Kaoo`ssàmfr‐s gktàms fq fqu`vghfmt u`vghfmt ta dfm`gh ac pratfst g. C`h`mi C`h`mi ac kr krò` ò`mgh mgh gktàm gktàm gig`ms gig`mstt tgxpgyf tgxpgyfrr Tbf c`h`mi ac g krò`mgh gktàm gig`mst g tgxpgyfr gctfr tbf c`h`mi ac g pratfst `s dffofd g dfm`gh ac sukb pratfst. Bawfvfr, tbf `mst`tutàm ac g krò`mgh gktàm kgmmat `m `tsfhc jf kams`dfrfd gs gm gssfssofmt. @m tbf c`rst `mstgmkf, tbfrf `s ghrfgdy gm gssfssofmt ogdf jy tbf J@Z, gmd tbf pratfst tbfrfam `s dfm`fd tbrauib tbf krò`mgh gktàm. @m tbf hgttfr, tbfrf `s ma gssfssofmt yft, gmd tbf krò`mgh kbgrifs c`hfd, kgmmatt jf dffo kgmma dffofd fd gm gssfssofmt `m `tsfhc. `tsfhc. (sff ^gskar Zfghty kgsf umdfr UF_ Tgx Zfofd`fs umdfr tbf M@ZK, Ug_ Gssfssofmt)

j. @ss @ssu`m u`mi i g wgrrgmt wgrrgmt ac ac d`strg d`strg`mt `mt gmd gmd hfvy hfvy @ssugmkf ac wgrrgmt ac d`strg`mt gmd hfvy ta fmcarkf kahhfktàm ac dfc`k`fmky gssfssofmt `s autrìbt dfm`gh ac tbf rfqufst car rfkams`dfrgtàm (B`hgda v. K@Z. KTG kgsf 7:63, Cfjrugry :6, 7034) (:) @mgkt` @mgktàm am jy Kaoo`ssà Kaoo`ssàmfr mfr Gm `md`rfkt dfm`gh ac pratfst rfsuhts `c tbf K@Z tbrauib `ts gktàms, `m rfhgtàm ta g pfmd`mi pratfst, dafs f`tbfr ac tbf cahhaw`mi< 7. @mgktàm jy tbf K@Z w`tb`m tbf 72>-dgy pfràd ([fk. ::2, hgst pgr., M@ZK)  prav`dfd ta gkt upam g pratfst. :. C`h`mi ac ac g kahhfktàm kgsf jfcarf tbf rfiuhgr kaurts car tbf kahhfktàm ac tbf tgx (Pgjfs vs. Chala, I.Z. Ma. H-43064) .

;. @ssu @ssug gmkf mkf ac g wgrrgmt ac d`strg`mt ar hfvy, fxkfpt< g. Ybfm tbf pr pratfst atfst wgs wgs mat tgef tgefm m `mta gkkaumt gkkaumt jfcarf jfcarf tbf wgrrgmt wgrrgmt ac d`strg d`strg`mt `mt gmd hfv hfvy y wgs `ssufd `ssufd j. Ybfm tbf ttgxpg gxpgyfr yfr `s hfct ``m m tbf dgre gs gs ta wb`kb gktàm gktàm ac tbf Kaoo`ss` Kaoo`ssàmfr amfr `s gppfghg gppfghgjhf jhf 4. [f [fm md`mi ac g C`mgh Mat`kf jfcarf sf`zurf, `md`kgt`mi tbgt tbf K@Z `s i`v`mi tbf tgxpgyfr ‘tbf HG[T A^ÂZTVM@TP ta sftthf tbf gssfssofmt‟. 6. [f [fm md`mi ac g Dfogmd hfttfr, hfttfr, kamtg`m`mi g tfxt w`tb tbf wards ‘c`mgh dfk`sàm‟ gmd ‘gppfgh‟, sò`hgr ta tbf tfmar ac tbf cahhaw`mi< g. ‘Tb`s ka kamst`t mst`tutfs utfs aur c`mgh c`mgh dfk`sàm dfk`sàm am tbf tbf ogttfr. ogttfr. @c yau gr grf f mat girffgjhf girffgjhf,, yau ogy gppfgh gppfgh ta tbf KTG w`tb`m ;> dgys crao rfkf`pt ac tb`s hfttfr.‟ j. ‘Tb`s `s au aurr c`mgh dfk`sà dfk`sàm m jgsfd am tbf tbf `mvfstìgt `mvfstìgtàm. àm. @c yau d` d`sgir sgirff, ff, yau ogy gppfg gppfghh tb`s c`mgh c`mgh dfk`sàm w`tb`m ;> dgys crao rfkf`pt bfrfac, atbfrw`sf sg`d dfc`k`fmky tgx gssfssofmt sbghh jfkaof c`mgh, fxfkutary gmd dfogmdgjhf.‟ 3. Zfcfrrgh jy tbf Kaoo`ssàmfr ac tbf rfqufst car rf`mvfstìgtàm ta tbf [ah`k`tar Ifmfrgh jfkgusf tb`s sbaws tbf `ms`stfmkf ac tbf Kaoo`ssàmfr ta kahhfkt tgx. 9. [frv`kf ac g ^rfh` ^rfhò`mgr o`mgry y Kahhfktàm Kahhfktàm Hfttfr Hfttfr, s` s`mk mkf f `t prfs prfsup uppa pasfs sfs tb tbf f fx`s fx`stf tfmk mkf f ac g vg vgh` h`d d gssfssofmt mat`kf. @m ghh tbfsf kgsfs, tbf ;>-dgy pfràd `s rfkeamfd crao sukb òph`k`t dfm`gh ac pratfst. K@Z cg`hs ta gkt am tbf pratfst w`tb`m 72> dgys crao sujo`ssàm ac rfhfvgmt dakuofmts

@m kgsfs ac `mgktàm, [fk. ::2 ac Tgx Kadf ofrfhy igvf tgxpgyfr gm aptàm< (7)bf ogy gppfgh ta KTG w/`m ;> dgys crao hgpsf ac 72>-dgy pfràd prav`dfd car5 ar (:)bf ogy wg`t umt`h Kaoo`ssàmfr dfk`dfs am b`s pratfst jfcarf bf fhfvgtfs b`s kgsf. Tbf tgxpgyfr wgs i`vfm tb`s aptàm sa tbgt `m kgsf b`s pratfst `s mat gktfd upam w`tb`m tbf 72>-dgy pfràd, bf ogy jf gjhf ta sffe òofd`gtf rfh`fc gmd mffd mat wg`t car `mdfc`m`tf pfràd ac tòf car Kaoo`ssàmfr ta dfk`df. Jut `c bf kbaasfs ta wg`t car pas`t`vf gktàm am tbf pgrt ac tbf Kaoo`ssàmfr, tbfm tbf sgof kauhd mat rfsuht `m gssfssofmt jfkao`mi c`mgh, fxfkutary gmd dfogmdgjhf. (Hgskamg Hgmd Ka. @mk. vs. K@Z).

ZZ Ma. 7:-00 `s mat `mkams`stfmt w`tb [fk ::2 ac tbf M@ZK. @t ofrfhy òphfofmts [fk ::2 jy fstgjh`sb`mi iu`dfh`mfs am tbf mgturf ac dfk`sàm rfmdfrfd jy tbf gutbar`zfd rfprfsfmtgt`vf ac tbf K@Z am g d`sputfd gssfssofmt. Tbf tgxpgyfr `s i`vfm g kba`kf wbftbfr ta gppfgh g dfk`sàm ta tbf K@Z ar ta tbf KTG. Tbf dfk`sàm ac tbf gutbar`zfd rfprfsfmtgt`vf w`hh mat gttg`m c`mgh`ty `c tbf tgxpgyfr gppfghs tbf sgof ta tbf K@Z wba sbghh tbfm jf rfqu`rfd ta dfk`df am tbf pratfst bòsfhc (Oaai Kamtrahs Karp. ^b`h. Jrgmkb vs. K@Z)

Lur`sd`ktàm ac tbf KTG bgs jffm fxpgmdfd ta `mkhudf mat amhy dfk`sàms ar ruh`mis, jut ghsa `mgktàm ac tbf K@Z. Dfk`sàms, ruh`mis, `mgktàm ac tbf K@Z grf mfkfssgry ta vfst tbf KTG w`tb lur`sd`ktàm ta fmtfrtg`m gppfgh, prav`dfd `t `s c`hfd w`tb`m ;> dgys gctfr rfkf`pt ac dfk`sàm ar ruh`mi ar w`tb`m ;> dgys gctfr fxp`rgtàm ac tbf 72>-dgy pfràd c`xfd jy hgw car tbf K@Z ta gkt am g d`sputfd gssfssofmt. Tbf ;>-dgy pfràd `s lur`sd`ktàmgh gmd cg`hurf ta kaophy jgrs gppfgh gmd dfpr`vfs tbf KTG ac lur`sd`ktàm. @m kgsf tbf K@Z cg`hfd ta gkt am g d`sputfd gssfssofmt w`tb`m tbf 72>-dgy pfràd, tbf tgxpgyfr kgm f`tbfr< (7) c`hf pft`tàm car rfv`fw w`tb KTG w`tb`m ;> dgys, ar (:) gwg`t tbf c`mgh dfk`sàm ac tbf K@Z am d`sputfd gssfssofmts gmd gppfgh sukb c`mgh dfk`sàm ta KTG w`tb`m ;> dgys gctfr rfkf`pt ac tbf kapy ac tbf dfk`sàm. Tbfsf aptàms grf outughhy fxkhus`vf (ZKJK vs. K@Z, Lumf 73, :>>3).

``. Zfofd`fs ac Tgxpgyfr ta Gktàm jy Kaoo`ssàmfr (g) @m Kgsf ac Df Dfm`gh m`gh ac ^ratfst ^ratfst Tbf rfofdy `s ta gppfgh sukb dfk`sàm ta tbf KTG w`tb`m ;> dgys crao rfkf`pt ac tbf dfk`sàm. Atbfrw`sf, tbf gssfssofmt w`hh jfkaof c`mgh, fxfkutary gmd dfogmdgjhf. Matf< @c tbf tgxpgyfr fhfvgtfs b`s pratfst ta tbf K@Z w`tb`m ;> dgys crao dgtf ac rfkf`pt ac tbf c`mgh dfk`sàm ac tbf K@Z‐s duhy gutbar`zfd rfprfsfmtgt`vf, sukb dfk`sàm w`hh mat jf c`mgh gmd fxfkutary. ^rapfr vfmuf car tbf c`h`mi ac tbf rfqufst ac rfkams`dfrgtàm Zfqufst car rfkams`dfrgtàm ta tbf Kaoo`ssàmfr w`tb`m tb`rty (;>) dgys crao dgtf ac rfkf`pt ac tbf sg`d dfk`sàm. Ma rfqufst car rf`mvfstìgtàm sbghh jf ghhawfd `m gdo`m`strgt`vf gppfgh gmd amhy `ssufs rg`sfd `m tbf dfk`s` dfk`sàm am ac tbf Kaoo`s Kaoo`ssà sàmfr mfr‐s ‐s duhy duhy gutbar gutbar`zf `zfd d rfprfs rfprfsfmt fmtgt gt`vf `vf sbghh sbghh jf fmtfrt fmtfrtg`m g`mfd fd jy tbf Kaoo`ssàmfr. Tbf rfqufst car rfkams`dfrgtàm sbauhd jf c`hfd ta tbf Acc`kf ac tbf Kaoo`ssàmfr gmd mat w`tb tbf Acc`kf ac tbf kamkfrmfd Zfiàmgh D`rfktar (ZD), Gss`stgmt Kaoo`ssàmfr-Hgrif Tgxpgyfrs [frv`kf (GK@ZHT[) gmd Gss`stgmt Kaoo`ssàmfr-Fmcarkfofmt Kaoo`ssàmfr-Fmcarkfofmt [frv`kf (GK@Z-F[), wba sìmfd tbf gssfssofmt mat`kfs. (ZZ Ma. 72:>7;) (j) @m Kgsf ac @mgktàm jy Kao Kaoo`ssàmfr o`ssàmfr Y`tb`m 72> Dgys Crao [ujo`ssàm ac Dakuofmts Tbf tgxpgyfr bgs twa ghtfrmgt`vf aptàms< 7. C`hf g pft pft`tàm `tàm car car rfv`fw rfv`fw w`tb tbf KTG KTG w`tb`m w`tb`m ;> dgys gctfr gctfr tbf fxp`rgt fxp`rgtàm àm ac tbf 72>-dgy 72>-dgy pfràd5 pfràd5 ar :. Yg`t car ttbf bf c`mgh df dfk`sà k`sàm m ac tbf K@Z am tbf d`sputfd d`sputfd gssfsso gssfssofmt fmt gmd gp gppfgh pfgh tbf c`mgh c`mgh dfk`sàm dfk`sàm ta tbf KTG w`tb`m ;> dgys crao tbf rfkf`pt ac tbf dfk`sàm. ```. Fccfkt ac Cg`hurf ta Gppfgh 7. Tbf df dfk`sà k`sàm m ar g gssfsso ssfssofmt fmt jfkaofs jfkaofs c`mgh gmd fxfkut fxfkutary. ary. :. @m gm gkt` gktàm am car tbf kahhfkt` kahhfktàm am ac tbf tgx j jy y tbf iavfrmofmt iavfrmofmt,, tbf tgxpgyfr tgxpgyfr `s jgrrfd jgrrfd crao crao rf-ap rf-apfm`mi fm`mi tbf qufstàm ghrfgdy dfk`dfd.

;. Tbf gssfs gssfssofmt sofmt `s ka kams`dfr ms`dfrfd fd karrfkt karrfkt wb`kb ogy ogy jf fmcarkfd fmcarkfd jy suoogry suoogry ar lud`k`g lud`k`ghh rfofd`fs. rfofd`fs. 4. @m g prakffd prakffd`mi `mi car kahhfktà kahhfktàm m ac tgx jy lud`k`gh lud`k`gh gktàm, tbf tgxpgyf tgxpgyfr‐s r‐s dfcfmsfs dfcfmsfs grf sò`hgr sò`hgr ta tbasf ac tbf dfcfmdgmt `m g kgsf car tbf fmcarkfofmt ac g ludiofmt jy lud`k`gh gktàm. 6. Tbf gssfs gssfssofmt sofmt wb wb`kb `kb bgs jfkaof jfkaof c`mgh c`mgh gmd fxfkutary fxfkutary kgmmat kgmmat jf supfrsfd supfrsfdfd fd jy g mfw gssfssofm gssfssofmt. t. ^ratfst`mi gm Gssfssofmt/Zfofdy Dur`mi Kahhfktàm [tgif gctfr Gssfssofmt bgs gttg`mfd C`mgh`ty< Ifmfrgh Zuhf Amkf tbf gssfssofmt bgs jfkaof c`mgh gmd fxfkutary, tbf tgxpgyfr `m g kahhfktàm kgsf kgmmat ia `mta tbf ofr`ts ac tbf gssfssofmt. Fxkfptàm7>) Yg`vfr am pgrt ac Iavfrmofmt Iavfrmofmt (Zfpujh`k vs. Efr, 72 [KZG :>2 U7033_) Ma vgh`d wg`vfr ac tbf prfskr`pt`vf pfràd am tbf pgrt ac tbf tgxpgyfr (^b`h`pp`mf Laurmgh`sts, @mk. vs. K@Z, I.Z. Ma. 73:26:, 73 Dfkfojfr :>>4, 449 [KZG :74).

Tbf cgkt tbgt tbf gssfssofmt bgd rfgkbfd c`mgh`ty car cg`hurf ta pratfst oust jf rg`sfd jy tbf K@Z gs dfcfmsf car tbf kaurt ta d`so`ss tbf kgsf `m `ts cgvar. Cg`hurf ta da sa wauhd goaumt ta g wg`vfr am tbf pgrt ac tbf iavfrmofmt (Zfpujh`k vs. Efr, 72 [KZG :>2).

Tbf vgh`d`ty ac tbf gssfssofmt `tsfhc `s g sfpgrgtf gmd d`st`mkt `ssuf crao tbf `ssuf ac wbftbfr tbf rìbt ac tbf K@Z ta kahhfkt tbf vgh`d`ty gssfssfd tgx bgs prfskr`jfd (Ogrkas @@ vs. KG, I.Z. Ma. 7:>22>).

Tbf c`mgh`ty ac tbf gssfssofmt, gs wardfd `m tbf prav`sàm ac hgw, sòphy ofgms tbgt wbfrf tbf tgxpgyfr dfk`dfs ta carfia w`tb `ts appartum`ty ta prfsfmt tbf dakuofmts `m suppart ac `ts khgò w`tb`m s`xty (3>) dgys crao tbf c`h`mi ac `ts pratfst, `t ofrfhy hast `ts kbgmkf ta curtbfr kamtfst tbf gssfssofmt ([ah`djgme Karpargtàm vs. K@Z, I.Z. Ma. 742707, Mavfojfr :6, :>>;).

Mawbfrf `m tbf Tgx Kadf `s tbf Kahhfktar ac @mtfrmgh Zfvfmuf rfqu`rfd ta ruhf c`rst am g tgxpgyfr‐s rfqufst car rfkams`dfrgtàm jfcarf bf kgm ia ta kaurt car tbf purpasf ac kahhfkt`mi tbf tgx gssfssfd (Zfpujh`k vs. Hò T`gm Tfmi [am & Ka., @mk., 73 [KZG 624 (7033)).

j.: Kaoprao`sf gmd gjgtfofmt ac tgxfs Jgs`s car Gkkfptgmkf ac Kaoprao`sf [ftthfofmt (ZZ Ma. ;>-:>>:) dgys crao rfkf`pt rfkf`pt ac c`mgh gssfssofmt mat`kf gmd tbfrf `s rfgsam ta jfh`fvf tbgt tbf gssfssofmt `s hgke`mi `m hfigh gmd/ar cgktugh jgs`s5 ar 6. Tb Tbf f tgxp tgxpgy gyfr fr cg`hf cg`hfd d ta fhfvgt fhfvgtf f ta tbf Kaur Kaurtt ac Tgx Gppfgh Gppfghss (K (KTG TG)) gm gdvfr gdvfrsf sf dfk`s` dfk`sàm am ac tb tbf f Kaoo`ssàmfr, ar b`s gutbar`zfd rfprfsfmtgt`vf, `m saof kgsfs, w`tb`m ;> dgys crao rfkf`pt tbfrfac gmd tbfrf `s rfgsam ta jfh`fvf tbgt tbf gssfssofmt `s hgke`mi `m hfigh gmd/ar cgktugh jgs`s5 ar 3. Tbf gssfs gssfssofmt sofmtss wfrf `ssu `ssufd fd am ar gctfr Lgmugry Lgmugry 7, 7002, wbfrf wbfrf tbf dfo dfogmd gmd mat`kf mat`kf ghhfifdhy ghhfifdhy cg`hfd cg`hfd ta kaophy w`tb tbf carogh`t`fs prfskr`jfd umdfr [fk. ::2 ac tbf Mgtàmgh @mtfrmgh Zfvfmuf Kadf ac 70095 ar 9. Gssfss Gssfssofmts ofmts ogdf ogdf jgsfd am tbf tbf ‘Jfst Fv`dfmk Fv`dfmkf f Ajtg`mgjhf Ajtg`mgjhf Zuhf‟ Zuhf‟ gmd tbfrf tbfrf `s rfgsam ta jfh`fvf jfh`fvf tbgt tbgt tbf sgof kgm jf d`sputfd jy succ`k`fmt gmd kaopftfmt fv`dfmkf5 ar 2. Tb Tbf f gs gssf sfss ssof ofmt mt wg wgss `s `ssu sufd fd w` w`tb tb`m `m tb tbf f pr prfs fskr kr`p `pt` t`vf vf pfr` pfràd ad ca carr gssf gssfss ssof ofmt mt gs fxtf fxtfmd mdfd fd jy tb tbf f tgxpgyfr‐s fxfkutàm ac Yg`vfr ac tbf [tgtutf ac Hò`tgtàms tbf vgh`d`ty ar gutbfmt`k`ty ac wb`kb `s jf`mi qufstàmfd ar gt `ssuf gmd tbfrf `s strami rfgsam ta jfh`fvf gmd fv`dfmkf ta pravf tbgt `t `s mat gutbfmt`k . J. C`mg C`mgmk mk`g `ghh `mkgp `mkgpgk gk`t `ty y - Tbf accfr ta kaoprao`sf jgsfd am c`mgmk`gh `mkgpgk`ty ogy jf gkkfptfd upam sbaw`mi tbgt< 7. Tbf karpar karpargtàm gtàm kfgsfd kfgsfd apfrgtàm apfrgtàm ar `s ghrfgdy d`ssahvfd. d`ssahvfd. ^rav`dfd, ^rav`dfd, tbgt tgx h`gj`h`t h`gj`h`t`fs `fs karrfspamd karrfspamd`mi `mi ta tbf [ujskr`ptàm Zfkf`vgjhf ar Gssfts d`str`jutfd/d`str`jutgjhf ta tbf stakebahdfrs rfprfsfmt`mi rfturm rfturm ac kgp`tg kgp`tghh gt tbf tòf tòf ac kfssgt kfssgtàm àm ac apfrgt apfrgtàm àm ar d`s d`ssah sahut` utàm am ac jus`mf jus`mfss ss sbghh sbghh mat jf kams`dfrfd car kaoprao`sf5 ar :. Tbf tgxpg tgxpgyfr, yfr, gs rfchfktfd rfchfktfd `m `ts hgtfst hgtfst Jghgmkf Jghgmkf [bfft suppasfd suppasfd ta jf c`hfd c`hfd w`tb tbf Jurfgu Jurfgu ac @mtfrmgh @mtfrmgh Zfvfmuf, `s succfr`mi crao surphus ar fgrm`mis dfc`k`t rfsuht`mi ta òpg`rofmt `m tbf arì`mgh kgp`tgh jy gt hfgst 6>%, prav`dfd tbgt goaumts pgygjhf ar duf ta stakebahdfrs atbfr tbgm jus`mfss-rfhgtfd trgmsgktàms wb`kb grf prapfrhy `mkhudfd `m tbf rfiuhgr ‘gkkaumts pgygjhf‟ grf jy c`ktàm ac hgw kams`dfrfd gs pgrt ac kgp`tgh gmd mat h`gj`h`ty, gmd prav`dfd curtbfr tbgt tbf tgxpgyfr bgs m ma a succ`k`fmt h`qu`d gssft ta sgt`scy tbf tgx h`gj`h`ty5 ar ;. Tbf tgxp tgxpgyfr gyfr `s succfr`mi succfr`mi crao crao g mftwartb mftwartb dfc`k`t dfc`k`t (tatgh (tatgh h`gj`h`t`fs h`gj`h`t`fs fxkffd fxkffd tatgh tatgh gssfts) gssfts) kaoputfd kaoputfd jy dfdukt`mi dfdukt `mi tatg tatghh h`gj`h`t` h`gj`h`t`fs fs (mft ac dfcfr dfcfrrfd rfd krfd`ts krfd`ts gmd goaumts goaumts pgyg pgygjhf jhf ta stakebahdfr stakebahdfrs/awmf s/awmfrs rs rfchfk rfchfktfd tfd gs h`gj`h h`gj`h`t` `t`fs, fs, fxk fxkfpt fpt jus jus`mf `mfss ss rfhgt rfhgtfd fd trgmsg trgmsgkt` ktàms ams)) cra crao o tat tatgh gh gssfts gssfts (mft (mft ac prfpg` prfpg`d d fxpfmsfs, dfcfrrfd kbgrifs, prf-apfrgt`mi fxpfmsfs, gs wfhh gs gpprg`sgh `mkrfgsfs `m c`xfd gssfts), tgefm tge fm crao crao tbf hgtfst hgtfst gud gud`tf `tfd d c`mgmk c`mgmk`gh `gh stg stgtfo tfofmt fmts, s, prav`d prav`dfd fd tbgt tbgt `m tb tbf f kgsf kgsf ac gm `md`v` `md`v`dug dughh tgxpgyfr, bf bgs ma atbfr hfv`gjhf hfv`gjhf prapfrt`fs umdfr tbf hgw atbfr tbgm b`s cgo`hy cgo`hy baof5 ar 4. Tbf tgxp tgxpgyfr gyfr `s g kao kaopfmsg pfmsgtàm tàm `mkaof `mkaof fgrmfr fgrmfr w`tb ma atbfr atbfr saurkf saurkf ac `mkaof gmd gmd tbf cgo`hy‐s cgo`hy‐s irass irass oamtbhy kaopfmsgtàm `mkaof dafs mat fxkffd tbf hfvfhs ac kaopfmsgtàm `mkaof prav`dfd car umdfr [fk. 4.7.7 ac tbfsf Zfiuhgtàms, gmd `t gppfgrs tbgt tbf tgxpgyfr passfssfs ma atbfr hfv`gjhf ar d`strg`mgjhf gssfts, atbfr tbgm b`s cgo`hy baof5 ar 6. Tbf tgxpg tgxpgyfr yfr bgs jffm dfkhgrfd dfkhgrfd jy gmy kaopftf kaopftfmt mt tr`jumgh/g tr`jumgh/gutbar utbar`ty/j `ty/jady/i ady/iavfrmo avfrmofmt fmt gifmky gifmky gs jgmerupt ar `msahvfmt. Matf< Tbf Kaoo`ssàmfr sbghh mat kams`dfr gmy accfr car kaoprao`sf sftthfofmt jy rfgsam ac c`mgmk`gh `mkgpgk`ty umhfss gmd umt`h tbf tgxpgyfr wg`vfs `m wr`t`mi b`s pr`v`hfif ac tbf sfkrfky ac jgme dfpas`ts umdfr Z.G. Ma. 74>6 ar umdfr atbfr ifmfrgh ar spfk`gh hgws, gmd sukb wg`vfr sbghh kamst`tutf gs tbf gutbar`ty ac tbf Kaoo`ssàmfr ta `mqu`rf `mta tbf jgme dfpas`ts ac tbf tgxpgyfr. Tbf kaoprao`sf sftthfofmt `s sujlfkt ta tbf cahhaw`mi o`mòuo goaumts< 7. Car kgsf kgsfss ac c`mgmk`gh c`mgmk`gh `mkgpgk `mkgpgk`ty, `ty, g o`mòuo o`mòuo kaoprao`sf kaoprao`sf rgtf rgtf ac 7>% ac tbf jg jgs`k s`k gssfssfd gssfssfd tgx5 tgx5 :. Car atbf atbfrr kgsfs, g o`mòuo o`mòuo kao kaoprao` prao`sf sf rgtf fqu`vgh fqu`vghfmt fmt ta 4>% ac tbf tbf jgs`k tgx tgx gssfssfd. gssfssfd.

Ybfrf tbf jgs`k tgx `mvahvfd fxkffds ^7,>>>,>>>.>> ar tbf sftthfofmt accfrfd `s hfss tbgt tbf prfskr`jfd o`mòuo o`mò uo rgtfs, tbf kaoprao`sf kaoprao`sf sbghh jf sujlfkt sujlfkt ta tbf gppravgh gppravgh ac tbf Fvghugt` Fvghugtàm am Jagrd Jagrd kaopasfd kaopasfd ac tbf Kaoo`ssàmfr gmd tbf caur (4) Dfputy Kaoo`ssàmfrs. GJGTFOFMT Gm gjgtfofmt `s g dò`mutàm ar dfkrfgsf `m tbf goaumt ac tgx òpasfd sukb tbgt ta gjgtf `s ta muhh`cy ar rfdukf `m vghuf ar goaumt. Iraumds< 7. Tbf tgx ar gmy p part` artàm am tbfrfac tbfrfac gppfgrs gppfgrs ta bgvf jffm jffm umlusthy umlusthy ar fxkfss`v fxkfss`vfhy fhy gssfssfd5 gssfssfd5 ar :. Tbf gdo` gdo`m`str m`strgtà gtàm m gmd kahhfk kahhfktàm tàm kasts kasts `mvahvfd `mvahvfd da mat lu lust`cy st`cy kahhfkt kahhfktàm àm ac tbf goaumt goaumt duf Zfcumd ar Krfd`t< Krfd`t< Tbf Kaoo`ssàmfr ogy rfcumd ar krfd`t gmy tgx wbfrf am tbf cgkf ac tbf rfturm upam wb`kb pgyofmt wgs ogdf gppfgrs khfgrhy ta bgvf b gvf jffm frramfaushy pg`d. . Ma gjgtfofmt ac jgs`k tgxfs->9, tbf J@Z maw amhy prakfss gpph`kgtàm car gjgtfofmt ac surkbgrifs, `mtfrfst gmd kaoprao`sf pfmght`fs. Vmdfr tb`s ZOA, gpph`kgtàm car gjgtfofmt ac jgs`k tgx gssfssfd grf mat kavfrfd jy gmy fx`st`mi rfiuhgtàms gmd tbfrfcarf w`hh mat jf prakfssfd. ^rakfss ac gjgtfofmt< Tbf prakfss car gjgtfofmt ac tgxfs umdfr kurrfmt ruhfs< 7. Tbf Zfvfmu Zfvfmuf f D`str`kt D`str`kt Acc`kf ar Hgrif Hgrif Tgxpgyfr‐s Tgxpgyfr‐s [frv`kf [frv`kf sbghh rfkf`vf rfkf`vf tbf gpph`kgtà gpph`kgtàm m car gjgtfofmt, gjgtfofmt, fvghugtf tbf sgof, gmd prfpgrf g rfpart kamtg`m`mi tbf jgs`s ac tbf rfkaoofmdgtàm. :. Tbf rfpa rfpart rt w`hh jf su sujo`t jo`ttfd tfd ta tbf Tfk Tfkbm`kg bm`kghh Yare`mi Yare`mi Kaoo`ttff Kaoo`ttff (TYK) (TYK) wba w`hh w`hh rfv`fw rfv`fw tbf sgof gmd prfpgrf c`mgh rfkaoofmdgtàm car tbf gppravgh ac tbf K@Z. ;. Ma gpph` gpph`kgtà kgtàm m car gjgt gjgtfofmt fofmt sbghh sbghh jf prakfssfd prakfssfd ar fvghug fvghugtfd tfd w`tbaut w`tbaut tbf pgyofmt pgyofmt ac 7>>% 7>>% ac tbf jgs`k tgx duf Dfhfigtàm ac âwfr ta Gjgtf/Kaoprao`sf< Tbf pawfr ta gjgtf/kaoprao`sf ogy jf dfhfigtfd jy tbf Kaoo`ssàmfr ta tbf Zfiàmgh Fvghugtàm Jagrd, `m tbf cahhaw`mi kgsfs< 7. Gssfss Gssfssofmts ofmts `ssufd `ssufd jy Zfiàmg Zfiàmghh Acc`kfs Acc`kfs `mvahv `mvahv`mi `mi jgs`k jgs`k dfc`k`fmky dfc`k`fmky tgxfs tgxfs ac ^6>>,>>>5 ^6>>,>>>5 :. O`ma O`marr kr krò ò`m `mgh gh và vàhg hgt` tàm amss

j.; Zfkavfry ac Tgx Frramfaushy ar @hhfighhy Kahhfktfd j.;.7 Tgx rfcumd gs d`st`miu`sbfd crao tgx krfd`t Tbfy grf fssfmt`ghhy oadfs ac rfkavfr`mi tgxfs tbgt bgvf jffm f`tbfr frramfaushy ar `hhfighhy pg`d ta tbf iavfrmofmt. iavfr mofmt. Zfcumd tgefs phgkf wbfm tbfrf `s gktugh gktugh rfòjursfo rfòjursfofmt. fmt. Tgx krfd`t krfd`t tgefs tgefs phgkf phgkf upam tbf `ssugmkf ac g tgx kfrt`c`kgtf ar tgx krfd`t ofoa, wb`kb kgm jf gpph`fd gig`mst gmy suo tbgt ogy jf duf gmd kahhfktfd crao tbf tgxpgyfr. TGR KZFD@T Yares jy gpphy`mi tbf rfcumdgjhf goaumt, gs sbawm am tbf c`mgh gdlustofmt rfturm (CGZ) ac g i`vfm tgxgjhf yfgr, gig`mst tbf fstògtfd qugrtfrhy `mkaof tgx h`gj`h`t`fs ac tbf sukkffd`mi tgxgjhf yfgr. Tbfrf `s ma prfskr`pt`vf pfràd car tbf kgrry`mi avfr ac tbf sgof (K@Z vs. J^@, I.Z. Ma. 79240>, Luhy 9, :>>0) 5 @t ogy jf rfpfgtfdhy kgrr`fd avfr ta sukkffd`mi tgxgjhf yfgrs umt`h cuhhy ut`h`zfd.

TGR ZFCVMD Gmy tgx am `mkaof tbgt `s pg`d `m fxkfss fxkfss ac tbf goaumt duf tbf iavfrmofmt ogy jf rfcumdfd, prav`dfd tbgt g tgxpgyfr prapfrhy gpph`fs car tbf rfcumd (^b`hgo Gssft Ogmgifofmt, @mk. vs. K@Z, I.Z. Mas. 7633;9/73:> 7633;9/73:>>4, >4, Dfkfojfr 74, :>>6).

^rfskr`jfs gctfr twa yfgrs crao tbf c`h`mi ac tbf c`mgh gdlustofmt rfturm (CGZ) ([fk. ::0, M@ZK).

ûrsugmt ta tbf carfia`mi kgsfs, tbf kba`kf ac tbf tgxpgyfr, wbftbfr tgx rfcumd ar tgx krfd`t, ogy jf dfdukfd gs cahhaws< 7.

Tgx rfcumd, wbfm tbf tgxpgyfr c`hfs g wr`ttfm khgò car tbf sgof, ghtbauib `t cg`hfd ta sìm`cy `ts `mtfmtàm `m `ts rfturm (^b`hgo Gssft Ogmgigofmt, @mk. vs. K@Z, I.Z. Mas. 7633;9/73:>>4, Dfkfojfr 74, :>>6, w`tb rfspfkt ta `ts 7009 CGZ).

:.

;.

Tgx krfd`t, wbfm tbf tgxpgyfr c`hhfd c`hhfd aut tbf partàm ‘^ràr Pfgr‐s Pfgr‐s Fxkfss Krfd`ts‟ Krfd`ts‟ `m `ts CGZ (^b`hgo Gssft Ogmgifofmt, @mk. vs. K@Z, I.Z. Mas. 7633;9/73:>>4, 7633;9/73:>>4, Dfkfojfr 74, :>>6, w`tb rfspfkt ta `ts 7002 CGZ, gmd K@Z vs. J^Z, I.Z. Ma. 79240>, Luhy 9, :>>0).

Tgx krfd`t car tbf sukkffd`mi sukkffd`mi tgxgjhf tgxgjhf yfgrs yfgrs gctfr gctfr tgx krfd`t wgs kbasfm car tbf pràr tgxgjhf tgxgjhf yfgr (K@Z vs. J^@, I.Z. Ma. 79240>, Luhy 9, :>>0).

@rrfvakgj @rrf vakgj`h`ty `h`ty Zuhf `c tbf suo ac tbf qugrtfrhy tgx pgyofmts ogdf dur`mi tbf sg`d tgxgjhf yfgr `s irfgtfr tbgm tbf tatgh tgx duf am tbf fmt`rf tgxgjhf `mkaof ac tbgt yfgr, tbf karpargtàm `s fmt`thfd ta g rfcumd gmd umdfr [fktàm 93 bgs twa (:) aptàms< g. Kgr Kgrryry-avf avfrr tbf fxkfs fxkfsss krfd`t krfd`t UTgx UTgx Krfd`t_ Krfd`t_55 ar j. Jf krf krfd`tfd d`tfd ar rfcumdfd rfcumdfd w w`tb `tb tbf tbf fxkfss fxkfss goaumt goaumt pg`d pg`d UTgx UTgx Zfcumd_. Zfcumd_.

@c tbf aptàm ta kgrry avfr tbf fxkfss krfd`t `s fxfrk`sfd, tbf sgof sbghh jf `rrfvakgjhf car tbgt tgxgjhf pfràd gmd ma gpph`kgtàm car kgsb rfcumd ar `ssugmkf ac g tgx krfd`t kfrt`c`kgtf sbghh jf ghhawfd. Tb`s `s emawm gs tbf `rrfvakgj`h`ty ruhf gmd `s fojad`fd `m tbf hgst sfmtfmkf ac [fk. 93 ac tbf Tgx Kadf. Tbf ruhf prfvfmts g tgxpgyfr crao khgò`mi tw`kf tbf fxkfss qugrtfrhy tgxfs pg`d< Gs gutaogt`k krfd`t gig`mst tgxfs car tbf tgxgjhf qugrtfrs ac tbf sukkffd`mi yfgrs car wb`kb ma tgx krfd`t kfrt`c`kgt kfrt` c`kgtf f w`hh jf `ssufd `ssufd ar wb`kb w`hh jf khgòfd car kgsb rfcumd ([ystrg^b`hs. Ss. K@Z, I.Z. Ma. 793:0>,

[fptfojfr :7, :>>9).

Kgrry-avfr ac fxkfss `mkaof tgx pgyofmts w`hh rfsuht `m tbf dfm`gh ac g khgò car rfcumd ac fxkfss `mkaof tgx pgyofmt. (Vm`tfd @mtfrmgtàmgh ^`kturfs, GJ vs. K@Z, I.Z. Ma. 732;;7, Aktaj Aktajfr fr 77, :>7:)

j.;.: Iraumds, rfqu`s`tfs gmd pfràd car c`h`mi g khgò car rfcumd ar `ssugmkf ac tgx krfd`t kfrt`c`kgtf Iraumds 7. Tgx ``ss frramf frramfaus aushy hy ar `hhfi `hhfighh ghhy y kah kahhfk hfktfd tfd.. :. [uo kah kahhfktf hfktfd d `s fx fxkfss` kfss`vf vf ar `m `m gmy ogmmfr ogmmfr wramic wramicuhhy uhhy kahhfk kahhfktfd. tfd. ;. ^fm ^fmght ghty y `s kah kahhfk hfktfd tfd w`tba w`tbaut ut gutbar gutbar`ty `ty.. Zfqu`s`tfs ac Tgx Zfcumd 7. Tbfrf ous oustt jf g wr`ttfm wr`ttfm khgò w`tb w`tb tbf K@Z K@Z,, gs `t wauhd fmgjhf fmgjhf tbf K@Z K@Z ta karrfkt karrfkt tbf frrars frrars ac b`s sujard`mgtf gmd ta mat`cy tbf iavfrmofmt5 :. Oust jf g kgtf kgtfiar`kg iar`kghh khgò khgò car car rrfcumd fcumd ar kkrfd`t rfd`t55 ;. Ous Oustt jf c`h c`hfd fd w`tb`m w`tb`m : yfgrs yfgrs gctfr gctfr tbf pgyofmt pgyofmt ac tbf tgx ar pfmghty pfmghty atbfrw atbfrw`sf `sf ma rfcu rfcumd md ar krfd`t krfd`t kauhd jf tgefm. Ma su`t ar prakffd`mi sbghh jf `mst`tutfd gctfr tbf fxp`rgtàm ac tbf : yfgr pfràd rfigrdhfss ac gmy supfrvfm`mi kgusf tbgt ogy gr`sf gctfr pgyofmt5 gmd 4. ^rf ^rfsfm sfmtt praac praac ac ac pg pgyof yofmt mt ac tbf ttgx. gx. @t pgrtgefs ac tbf mgturf ac gm fxfoptàm gmd `s str`kthy kamstrufd gig`mst tbf khgògmt. Tbf jurdfm ac praac `s am tbf tgxpgyfr khgò`mi tbf rfcumd tbgt bf `s fmt`thfd ta tbf sgof (Kaoo`ssàmfr ac @mtfrmgh Zfvfmuf vs. Taeya [b`pp`mi Ka., Htd., I.Z. Ma. 32:2:, Ogy :3, 7006, :44 [KZG ;;:).

(`) Zfqu` Zfqu`rfof rfofmts mts car Zfc Zfcumd umd gs Hg`d Dawm Dawm jy Kgsfs Kgsfs

(g) Mfkfss Mfkfss`ty `ty ac wr`tt wr`ttfm fm khgò khgò car rfc rfcumd umd (j) Khgò kamt kamtg`m`mi g`m`mi g kgtfiar`kgh dfogmd car car rfòjursfofmt rfòjursfofmt (k) C`h`mi ac gdo`m` gdo`m`strg strgt`vf t`vf khgò car rfcumd gmd tbf su`t/prakffd su`t/prakffd`mi `mi jfcarf tbf KTG w`tb`m : yfgrs crao dgtf ac pgyofmt rfigrdhfss ac gmy supfrvfm`mi kgusf Ifmfrgh Zuhf>7) . Matf4K, M@ZK)

j.;.; [tgtutary jgs`s gmd praac car khgò car rfcumd ar tgx krfd`t Hfigh Jgs`s ac Tgx Zfcumds

Tgx rfcumds grf jgsfd am tbf pr`mk`phf ac qugs`-kamtrgkt ar sahutàm `mdfj`t` gmd tbf pfrt`mfmt hgws iavfrm`mi tb`s tbf pr`mk`phf grf ac caumd `m Grt. ac :74: :764 ac tbf MKK. Ybfm oamfy `s pg`d gmatbfr umdfr `mchufmkf g o`stgef cgkt,gmd am Grt. tbf o`stgefm suppas`tàm ac tbf fx`stfmkf ac ta g spfk`c`k cgkt, wbfrf `t wauhd mat bgvf jffm emawm tbgt tbf cgkt wgs atbfrw`sf, `t ogy jf rfkavfrfd. Tbf iraumd upam wb`kb tbf rìbt ac rfkavfry rfkavfry rfsts `s tbgt oamfy pg`d tbrauib o`sgpprfbfm o`sgpprfbfmsàm sàm ac cgkts jfhamis `m fqu`ty gmd `m iaad kamsk`fmkf ta tbf pfrsam wba pg`d `t. Tbf iavfrmofmt kaofs w`tb`m tbf skapf ac sahutàm `mdfj`t` pr`mk`phf, wbfrf tbgt< ‘fmsbr`mfd `m tbf jgs`k hfigh pr`mk`phfs `s tbf tòf bamarfd daktr`mf tbgt ma pfrsam sbghh umlusthy fmr`kb bòsfhc gt tbf fxpfmsf ac gmatbfr. @t iafs w`tbaut sgy`mi tbgt tbf Iavfrmofmt `s mat fxfopt crao tbf gpph`kgtàm ac tb`s daktr`mf (K@Z vs. Gkfs`tf (^b`h`pp`mfs) (^b`h`pp`mfs) Batfh K Karpargtàm, arpargtàm, I.Z. Ma. 7 749:06, 49:06, Cfjrugry Cfjrugry 73, :>> :>>9). 9).

[kapf ac khgòs car rfcumd ‛ rfcumd ‛ Tgx rfkavfry ar rfcumds ogy ogy fmkaopgss tbf cahhaw`mi pgyofmts< Frramfaushy ar `hhfighhy gssfssfd ar kahhfktfd `mtfrmgh rfvfmuf tgxfs5 ^fmght`fs òpasfd w`tbaut gutbar`ty5 Gmy suo ghhfifd ta bgvf jffm fxkfss`vf fxkfss`vf ar `m gmy ogmmfr wramicuhhy kahhfkt kahhfktfd. fd.

Mfkfss`ty ac praac car khgò ar rfcumd ‛ rfcumd ‛ Khgò car rfcumd pgrtgefs tbf mgturf ac gm fxfoptàm, bfmkf `t `s str`kthy kamstrufd gig`mst tbf khgògmt gmd tbf cg`hurf ta d`skbgrif sg`d jurdfm `s cgtgh ta tbf khgò (K@Z vs. [.K. Labmsam gmd [am, [ am, @mk., ft gh., I.Z. Ma. 7:97>6).

Jurdfm ac praac car khgò ac rfcumd - Jurdfm ac praac car khgò ac rfcumd rfsts w`tb tbf khgògmt. Bfmkf, `t `s str`kthy kamstrufd gig`mstbò. Mgturf ac frramfaushy pg`d tgx/`hhfighhy gssfssfd kahhfktfd - Tgxfs grf frramfaushy pg`d wbfm g tgxpgyfr pgys umdfr g o`stgef ac cgkt, sukb gs, bf `s mat gwgrf ac gm fx`st`mi fxfoptàm `m b`s cgvar gt tbf tòf tbgt pgyofmt `s ogdf. Tgxfs grf `hhfighhy kahhfktfd wbfm pgyofmts grf ogdf umdfr durfss. Fssfmt`gh rfqu`s`tfs car khgò ac rfcumd ac krfd`tgjhf w`tbbahd`mi `mkaof tgx Tbfrf grf tbrff (;) fssfmt`gh kamd`tàms car tbf irgmt ac g khgò car rfcumd ac krfd`tgjhf w`tbbahd`mi `mkaof tgx, ta w`t< 7. Tbf khg` khgò o oust jf c`hfd c`hfd w`tb tbf tbf K@Z w`tb`m w`tb`m tbf twa-yfgr twa-yfgr pfràd pfràd crao crao tbf dgtf dgtf ac pgyofmt pgyofmt ac tbf tgx5 tgx5

:. @t oust jf sba sbawm wm am tbf rfturm rfturm tbgt tbf tbf `mkaof `mkaof rfkf`vfd rfkf`vfd wgs dfkhgrfd dfkhgrfd gs gs pgrt ac tbf irass irass `mkaof, `mkaof, gmd ;. Tbf cgkt ac w w`tbba `tbbahd`mi hd`mi oust oust jf fstgjh`sb fstgjh`sbfd fd jy g kapy ac g stgtfofm stgtfofmtt duhy `ssufd `ssufd jy tbf pgyar pgyar ta tbf pgyff sbaw`mi tbf goaumt pg`d gmd tbf goaumt ac tbf tgx w`tbbfhd tbfrfcrao (K@Z vs. Tfgo U^b`h`pp`mfs_ Apfrgtàms Karp. Ucarofrhy O`rgmt (^b`hs.)_, I.Z. Ma. 790:3>,Gpr`h :, :>74).

Tgx rfcumds grf jgsfd am tbf ifmfrgh prfo`sf tbgt tgxfs bgvf f`tbfr jffm frramfaushy ar fxkfss`vfhy pg`d. pg` d. Tbauib Tbauib tbf Tgx Kadf rfkaim` rfkaim`zfs zfs tbf rìbt rìbt ac tgxpg tgxpgyfr yfrss ta rfqufst rfqufst tbf rfturm rfturm ac sukb fxkfss/frramfaus pgyofmts crao tbf iavfrmofmt, tbfy oust da sa w`tb`m g prfskr`jfd pfràd. Curtbfr, ‘g tgxpgyfr oust pravf mat amhy b`s fmt`thfofmt ta g rfcumd, jut ghsa b`s kaoph`gmkf w`tb tbf prakfd pra kfdurg urghh duf pra prakfs kfsss gs mam-aj mam-ajsfr sfrvgm vgmkf kf ac tbf prfskr prfskr`pt `pt`vf `vf pfràd pfràdss w`t w`tb`m b`m wb`kb wb`kb ta c` c`hf hf tbf gdo`m`strgt`vf gmd tbf lud`k`gh khgòs wauhd rfsuht `m tbf dfm`gh ac b`s khgò.‟ (K@Z vs. OFZGHKA, I.Z. Ma. 727460, Lumf 0, :>74)

Tbf tòf car jr`mi`mi gm gktàm car g rfcumd ac `mkaof tgx, c`xfd jy stgtutf, `s mat fxtfmdfd jy tbf dfhgy ac tbf Kahhfktar ac @mtfrmgh Zfvfmuf `m i`v`mi mat`kf ac tbf rflfktàm ac sukb khgò (Eappfh (^b`h), @mk. vs. K@Z, I.Z. Ma. H-7>66>, H-7>66>, [fptfojfr 70, 7037).

G tgxpgyfr, rfs`dfmt ar mam-rfs`dfmt, wba kamtr`jutfs ta tbf w`tbbahd`mi tgx systfo, dafs mat rfghhy dfpas`t gm goaumt ta tbf J@Z Kaoo`ssàmfr, jut, ta pfrcaro ar fxt`miu`sb b`s tgx ajhìgtàm car tbf yfgr kamkfrmfd. Bf `s pgy`mi b`s tgx h`gj`h`t`fs car tbgt yfgr. Kamsfqufmthy, g tgxpgyfr wbasf `mkaof `s w`tbbfhd gt tbf saurkf w`hh jf dffofd ta bgvf pg`d b`s tgx h`gj`h`ty wbfm tbf sgof cghhs duf gt tbf fmd ac tbf tgx yfgr. @t `s crao tb`s dgtf tbfm, ar wbfm tbf tgx h`gj`h`ty cghhs duf, tbgt tbf :-yfgr prfskr`pt`vf pfràd umdfr [fk. ;>3 ac tbf Tgx Kadf stgrts ta rum w`tb rfspfkt ta pgyofmts fccfktfd tbrauib tbf w`tbbahd`mi tgx systfo. @t `s ac ma kamsfqufmkf wbgtfvfr tbgt g khgò car rfcumd ar krfd`t gig`mst tbf goaumt w`tbbfhd gt tbf saurkf ogy bgvf jffm prfsfmtfd gmd ogy bgvf rfog`mfd umrfsahvfd s`mkf tbf dfhgy ac tbf Kahhfktar `s rfmdfr`mi tbf dfk`sàm dafs mat fxtfmd tbf pfrfoptary pfràd c`xfd jy tbf stgtutf (C`mhfy L. I`jjs & D`gmf ^. I`jjs vs. K@Z, KTG, I.Z. Ma. H-794>3, Mavfojfr :0, 7036).

@t `s tbf duty ac tbf tgxpgyfr ta urif tbf Kahhfktar car b`s dfk`sàm gmd wgef bò up crao b`s hftbgriy ar c`hf b`s gktàm w`tb`m tbf tòf prfskr`jfd jy hgw. Eappfh mat bgv`mi c`hfd b`s khgò w`tb`m tbf tòf c`xfd jy hgw, b`s kgusf ac gktàm bgs prfskr`jfd, gmd tbf kaurt sbauhd mat i`vf g prfoùo ta g h`tìgmt wba shffps am b`s rìbts. Bgv`mi cg`hfd ta c`hf b`s gktàm car rfcumd am tòf ac Eappfh ogy mat maw `mvaef fstappfhs wbfm bf bòsfhc `s iu`hty ac hgkbfs. Tbf iavfrmofmt `s mfvfr fstappfd jy frrar ar o`stgef am tbf pgrt ac `ts gifmts (Eappfh (^b`h`pp`mfs), @mk. vs. K@Z, I.Z. Ma. H-7>66>, [fptfojfr 70, 7037).

Ybfrf g tgxpgyfr sffe`mi g rfcumd ac fstgtf gmd `mbfr`tgmkf tgxfs wbasf rfqufst `s dfm`fd gmd wbasf gppfgh ta tbf KTG wgs d`so`ssfd car jf`mi c`hfd aut ac tòf, sufs gmfw ta rfkavfr sukb tgxfs, ghrfgdy pg`d umdfr pratfst, b`s gktàm `s dfva`d ac ofr`t. Car `m tbf sgof wgy tbgt tbf fxpfd`fmt ac gm gppfgh crao g dfm`gh ac g tgx rfqufst car kgmkfhhgtàm ac wgrrgmt ac d`strg`mt gmd hfvy kgmmat jf ut`h`zfd ta tfst tbf hfigh`ty ac gm gssfssofmt wb`kb bgd jfkaof kamkhus`vf gmd j`md`mi am tbf tgxpgyfr, sa `s [fk. ;3> ac tbf Tgx Kadf mat gvg`hgjhf ta rfv`vf tbf rìbt ta kamtfst tbf vgh`d`ty ac gm gssfssofmt wb`kb bgd jfkaof c`mgh car cg`hurf ta gppfgh tbf sgof am tòf (K@Z vs. Lasf Kamkfpkàm, I.Z. Ma. H-:;07:, Ogrkb 76, 7032).

Tbf [K bgs rfpfgtfdhy bfhd tbgt tbf khgò car rfcumd w`tb tbf J@Z gmd tbf sujsfqufmt gppfgh ta tbf KTG oust jf c`hfd w`tb`m tbf :-yfgr pfràd. ‘@c, bawfvfr, tbf Kahhfktar tgefs tòf `m dfk`d`mi tbf khgò, gmd tbf pfràd ac : yfgrs `s gjaut ta fmd, tbf su`t ar prakffd`mi oust `m tbf KTG jfcarf tbf fmd ac tbf :-yfgr pfràd w`tbaut gwg`t`mi tbf dfk`sàm ac tbf Kahhfktar.‟ @m tbf hìbt ac tbf gjavf quatfd ruh`mi, tbf [K c`mds tbgt tbf rìbt ac S`ktar`gs O`hh`mi ta khgò rfcumd ac ^:,279.>2 bgs prfskr`jfd (K@Z vs. S`ktar`gs O`hh`mi Ka., & KTG, I.Z. H-:47>2, Lgmugry >;, 7032).

k.;.4 ^rapfr pgrty ta khgò car rfcumd ar tgx krfd`t

Tgxpgyfr/Y`tbbahd`mi Gifmts ac Mam-Zfs`dfmt Carfìm Karpargtàm

G ‘tgxpgyfr‟ `s gmy pfrsam sujlfkt ta tgx òpasfd jy tbf Tgx Kadf. Vmdfr [fk. 6;(k), tbf w`tbbahd`mi gifmt wba `s rfqu`rfd ta dfdukt gmd w`tbbahd gmy tgx `s ogdf ‘pfrsamghhy h`gjhf car sukb tgx‟ gmd `s `mdfom`c`fd gig`mst gmy khgòs gmd dfogmds wb`kb tbf stakebahdfr oìbt w`sb ta ogef `m qufstàm`mi tbf goaumt ac pgyofmts fccfktfd jy tbf w`tbbahd`mi gifmt `m gkkardgmkf w`tb tbf prav`sàms ac M@ZK. Tbf w`tbbahd`mi gifmt, ^&I-^b`h., `s d`rfkthy gmd `mdfpfmdfmthy h`gjhf car tbf karrfkt goaumt ac tbf tgx tbgt sbauhd jf w`tbbfhd crao tbf d`v`dfmd rfo`ttgmkfs. Tbf w`tbbahd`mi gifmt `s, oarfavfr, sujlfkt ta gmd h`gjhf car dfc`k`fmky gssfssofmts, surkbgrifs gmd pfmght`fs sbauhd tbf goaumt ac tbf tgx w`tbbfhd jf c`mghhy caumd ta jf hfss tbgm tbf goaumt tbgt sbauhd bgvf jffm w`tbbfhd umdfr tbf hgw. G ‘pfrsam h`gjhf car tgx‟ bgs jffm bfhd ta jf g ‘pfrsam sujlfkt ta tgx‟ gmd ‘sujlfkt ta tgx‟ jatb kammatf hfigh ajhìgtàm ar duty ta pgy g tgx. Jy gmy rfgsamgjhf stgmdgrd, sukb g pfrsam sbauhd jf rfigrdfd gs g pgrt-`m-`mtfrfst ar gs g pfrsam bgv`mi succ`k`fmt hfigh `mtfrfst, ta jr`mi g su`t car rfcumd ac tgxfs bf jfh`fvfs wfrf `hhfighhy kahhfktfd crao bò (K@Z vs. ^raktfr & Igojhf ^b`h`pp`mfs Ogmucgktur`mi Karpargtàm & KTG, I.Z. Ma. 332;2, Dfkfojfr :, 7007).

Tbf prapfr pgrty ta qufstàm ar sffe g rfcumd ac gm `md`rfkt tgx `s tbf stgtutary tgxpgyfr, tbf pfrsam am wbao tbf tgx `s òpasfd jy hgw gmd wba pg`d tbf sgof fvfm `c bf sb`cts tbf jurdfm tbfrfac ta gmatbfr. Fvfm `c ^ftram Karpargtàm Karpargtàm pgssfd am ta [`heg`r tbf jurdfm ac tbf tgx, tbf gdd`t gdd`tàmgh àmgh goaumt j`hhfd ta [`heg`r car lft cufh `s mat g tgx jut pgrt ac tbf pr`kf wb`kb [`heg`r bgd ta pgy gs purkbgsfr. ([`heg`r vs. K@Z, I.Z. Mas. 797;2; & 79:;90, Mavfojfr 74, :>>2)

G w`tbbahd`mi gifmt bgs g hfigh rìbt ta c`hf g khgò car rfcumd car twa rfgsams< c`rst, bf `s kams`dfrfd g ‘tgxpgyfr‟ umdfr tbf M@ZK gs bf `s pfrsamghhy h`gjhf car tbf w`tbbahd`mi tgx gs wfhh gs car dfc`k`fmky gssfssofmts, surkbgrifs gmd pfmght`fs5 gmd sfkamd, gs gm gifmt ac tbf tgxpgyfr, b`s gutbar`ty ta c`hf tbf mfkfssgry `mkaof tgx rfturm gmd ta rfo`t tbf tgx w`tbbfhd ta tbf iavfrmofmt òph`fdhy `mkhudfs tbf gutbar`ty ta c`hf g khgò car rfcumd gmd ta jr`mi gm gktàm car rfkavfry ac sukb khgò . (K@Z vs. [ogrt Kaooum`kgtàms, @mk., I.Z. Mas. 790>46-43, Guiust :6, :>7>)

^rfskr`pt`vf ^fràd car Zfkavfry ac Tgx Frramfaushy ar @hhfighhy Kahhfktfd Tbf c`h`mi ac gm gdo`m`strgt`vf kgsf car rfcumd ar g kgsf `m kaurt oust jf damf w`tb`m (:) yfgrs crao tbf dgtf ac pgyofmt ac tbf tgx ar pfmghty rfigrdhfss ac gmy supfrvfm`mi kgusf tbgt ogy gr`sf gctfr pgyofmt< ^rav`dfd, bawfvfr, tbgt tbf Kaoo`ssàmfr ogy, fvfm w`tbaut g wr`ttfm khgò tbfrfcarf, rfcumd ar krfd`t gmy tgx, wbfrf am tbf cgkf ac tbf rfturm upam wb`kb pgyofmt wgs ogdf, sukb pgyofmt gppfgrs khfgrhy ta bgvf jffm frramfaushy pg`d. Kaoofmkfofmt ac tbf twa (:) yfgr pfràd (Lur`sprudfmkf) 7. Tgx sau sauibt ibt ta jf jf rfcum rfcumdfd dfd `s `hhfigh `hhfighhy hy ar fr frramfa ramfaushy ushy kahhfkt kahhfktfd fd Crao tbf dgtf tbf tgx wgs pg`d (Kaoo`ssàmfr vs. S`ktar`gs O`hh`mi, I.Z. Ma. H-:47>2, Lgmugry ;7, 7032). :. Tgx `s pg`d amhy `m `mstghho `mstghhofmts fmts ar amhy amhy `m pgrt Crao tbf dgtf tbf hgst ar c`mgh `mstghhofmt ar pgyofmt jfkgusf car tgx purpasfs, tbfrf `s ma pgyofmt umt`h tbf wbahf ar fmt`rf tgx h`gj`h`ty `s cuhhy pg`d (Kahhfktar vs. ^r`fta, I.Z. Ma. H-77093, Guiust :0, 7037). ;. Tgx Tgxpgy pgyfr fr o ofrf frfhy hy o ogdf gdf g dfpas dfpas`t `t Kaumtfd crao tbf kamvfrsàm ac tbf dfpas`t ta pgyofmt (Vmàm Igrofmt vs. Kahhfktar, KTG Kgsf Ma. 473, Mavfojfr 79, 7062)



Ofrfhy oge`mi g dfpas`t `s mat fqu`vghfmt ta pgyofmt umt`h tbf goaumt `s gktughhy gpph`fd ta tbf spfk`c`k purpasf car wb`kb `t wgs dfpas`tfd.

4. Tgx bgs jff jffm m w`tbbfhd w`tbbfhd crao saurkf saurkf (tbraui (tbrauib b tbf w`tbbahd` w`tbbahd`mi mi tgx sys systfo) tfo) Kaumtfd crao tbf dgtf `t cghhs duf gt tbf fmd ac tbf tgxgjhf yfgr

G tgxpgyfr wba kamtr`jutfs ta tbf w`tbbahd`mi tgx systfo dafs mat rfghhy dfpas`t gm goaumt ta tbf iavfrmofmt, jut `m trutb, pfrcaros gmd fxt`miu`sbfs b`s tgx ajhìgtàm car tbf yfgr kamkfrmfd (I`jjs vs. Kaoo`ssàmfr, I.Z. Ma. H-794>3, H-794>3, Mavfojfr :0, 7036).

6. Fmd ac ttgxgjh gxgjhf f yfgr vs. vs. dgtf dgtf ac tbf c`h`mi c`h`mi ac ac tbf c`mgh c`mgh gdlustfd gdlustfd rfturm rfturm Crao tbf dgtf wbfm tbf c`mgh gdlustfd rfturm wgs c`hfd.

Tbf rgtàmghf `m kaoput`mi tb`s pfràd `s tbf cgkt tbgt `t `s amhy tbfm tbf karpargtàm kgm gskfrtg`m wbftbfrr `t ogdf prac`ts wbftbf prac`ts ar `mkurrfd `mkurrfd hassfs `m `ts jus`mfss jus`mfss apfrgtàms apfrgtàms (GKKZG @mvfstofmts vs. Kaurt ac Gppfghs, I.Z. Ma. Ma. 03;::, Dfkfojfr :>, 70 7007). 07).

3. Dgtf wbf wbfm m qugrtfrhy qugrtfrhy `mka `mkaof of tgx wgs wgs pg`d vs. vs. dgtf wbfm wbfm c`mgh gdlustfd gdlustfd rfturm rfturm wgs c`hfd c`hfd Crao tbf dgtf wbfm c`mgh gdlustfd rfturm wgs c`hfd

Tbf c`h`mi ac tbf qugrtfrhy `mkaof tgx rfturm ([fk. 32) gmd pgyofmt ac qugrtfrhy `mkaof tgx sbauhd amhy jf kams`dfrfd ofrf `mstghhofmts ac tbf gmmugh tgx duf (Kaoo`ssàmfr vs. TOR [ghfs, I.Z. Ma. 2;9;3, Lgmugry 76, 700:).

9. Dgtf wbfm tb tbf f c`mgh gdlustof gdlustofmt mt rfturm rfturm wgs gktughhy gktughhy c`hfd (f.i. (f.i. Gpr. :) vs. vs. Hgst dgy wbfm wbfm tbf gdlustofmt rfturm kauhd st`hh jf c`hfd (f.i., Gpr`h 76)

Crao tbf dgtf tbf c`mgh gdlustofmt rfturm wgs gktughhy c`hfd (Kaoo`ssàmfr vs. Kaurt ac Gppfghs, I.Z. Ma. 779:64, Lgmugry :7, 7000).

2. Tgx wgs mat frra frramfa mfaush ushy y ar `hhfi `hhfighh ghhy y pg`d pg`d jut tbf tgxpgy tgxpgyfr fr jfkgof jfkgof fmt`thf fmt`thfd d ta rfc rfcumd umd jfkgusf ac supfrvfm`mi k`rkuostgmkfs

Cr Crao ao tb tbf f dg dgtf tf tb tbf f tg tgxp xpgy gyfr fr jfka jfkaof ofss fm fmt` t`th thfd fd ta rfcu rfcumd md gm gmd d ma matt cr crao ao tb tbf f dg dgtf tf ac pg pgyo yofm fmtt (Kaoo`ssàmfr vs. Dam ^fdra Kfmtrgh Gzukgrfrg, IZ Ma. H-:2439, H-:2439, Cfjrugry :2, 709;).

^gyofmt umdfr pratfst `s mat mfkfssgry umdfr M@ZK G su`t ar prakffd`mi car tgx rfcumd ogy jf og`mtg`mfd ‘wbftbfr ar mat sukb tgx, pfmghty ar suo bgs jffm pg`d umdfr pratfst ar durfss‟ ([fk. ::0, M@ZK). W< RP\ Kaopg Kaopgmy my wgs gssfssfd jy tbf J@Z am `ts dfc`k`fmky dfc`k`fmky tgxfs. tgxfs. RP\ Kaopgmy ogdf ogdf g pgrt`gh pgyofmt kavfr`mi tbf partàm ac tbf KTG ludiofmt. Tbf kaopgmy gvfrs tbgt pgrt`gh pgyofmt ogdf sbauhd jf gpph`fd ta tbf jgs`k tgx dfc`k`fmky gmd mat ta tbf fmt`rf tgx `m ardfr ta rfdukf `mtfrfst gmd pfmght`fs. @s tbf kamtfmtàm ac RP\ Kaopgmy karrfkt1 G< Pfs, gmy pgrt`gh pgyofmt ac tbf tgx h`gj`h`ty sbghh bgvf gm òpgkt am wbgt `s duf gt tbf t`f ac sukb pgyofmt gmd sg`d h`gj`h`ty sbghh jf rfdukfd. Tbf pgrt`gh pgyofmt ac H`quìgz sbauhd bgvf tbf fccfkt ac rfduk`mi tbf `mtfrfst òpasfd am tbf tatgh gssfssofmt. Tbf KTG Fm Jgmk rflfktfd tbf gpph`kgtàm ac Grt`khf 7:6: 7 :6: ac tbf K`v`h Kadf wb`kb ghhaws g dfjtar ta kbaasf ta wb`kb dfjt tbf pgyofmt oust jf gpph`fd. @m d`sghhaw`mi tbf gpph`kgtàm ac tbf pgrt`gh pgyofmt ta tbf jgs`k tgx dfc`k`fmky amhy, tbf KTG

ruhfd tbgt tbf iavfrmofmt gmd tbf kaopgmy grf mat krfd`tars gmd dfjtars ac fgkb atbfr. (H`quìgz vs K@Z, KTG Fm Jgmk 7779, [fptfojfr :7, :>76.)

Matf< [ò`hgrhy, pgyofmt umdfr pratfst `s mat mfkfssgry `m rfcumd car hakgh tgxfs ([ff [fk. 703, HIK). Bawfvfr, pgyofmt umdfr pratfst `s mfkfssgry `m khgò car rfcumd car rfgh prapfrty tgxfs ([fk. :6:, HIK)  gmd car kustaos dut`fs ([fk. :;>2, TKK )).. [uspfmsàm ac tbf twa-yfgr prfskr`pt`vf pfràd 7. Tbfrf `s g pfmd`mi pfmd`mi h`t h`tìgt ìgtàm àm jftw jftwffm ffm tbf Iavfrmo Iavfrmofmt fmt gmd tbf tbf tgxpgyfr5 tgxpgyfr5 gmd gmd :. K@Z `m tbgt h`tìgtfd kgsf girffd ta gj`df jy tbf dfk`sàm ac tbf [K gs ta tbf kahhfktàm ac tgxfs rfhgt`vf tbfrfta (^gmgy Fhfktr`k Ka. vs. Kahhfktar, I.Z. Ma. H-7>694, Ogy :2, 7062). Atbfr Kams`dfrgtàm Gccfkt`mi Tgx Zfcumds Zfcumds ac Karpargtf Tgxpgyfrs

Tbf twa-yfgr prfskr`pt`vf pfràd w`tb`m wb`kb ta khgò g rfcumd kaoofmkfs ta rum, gt tbf fgrh`fst, am tbf dgtf ac tbf c`h`mi ac tbf gdlustfd c`mgh tgx rfturm (GKKZG @mvfstofmts Karp vs. KG, :>4 [KZG 069).

Tbfrf `s g mffd ta c`hf g rfturm c`rst jfcarf g khgò car rfcumd kgm praspfr `mgsoukb gs tbf Kaoo`ssàmfr jy b`s awm ruhfs gmd rfiuhgtàms ogmdgtfs tbgt tbf karpargtf tgxpgyfr apt`mi ta gse car g rfcumd oust sbaw `m `ts c`mgh gdlustofmt tbf `mkaof `t rfkf`vfd crao ghh saurkfs tbf goaumt ac w`tbbahd`mi tgxfs rfo`ttfd jy `ts rfturm w`tbbahd`mi gifmts ta tbf J@Z. GKKZG c`hfd gmd `ts c`mgh gdlustofmt rfturm car `ts 7027 tgxgjhf yfgr am Gpr`h 76, 702:. Tbf :-yfgr prfskr`pt`vf pfràd w`tb`m wb`kb ta khgò g rfcumd kaoofmkfs ta rum gt tbf fgrh`fst, am tbf dgtf ac tbf c`h`mi ac tbf gdlustfd c`mgh tgx rfturm. Bfmkf, GKKZG bgd umt`h Gpr`h 76, 7024 w`tb`m wb`kb ta c`hf `ts khgò car rfcumd (GKKZG @mvfstofmts Karpargtàm vs. KG, K@Z, & KTG, I.Z. Ma. 03;::, Dfkfojfr :>, 7007).

Tbf c`h`mi ac qugrtfrhy @TZs rfqu`rfd `m [fk. 32 gmd òphfofmtfd pfr J@Z Caro 79>:-W gmd pgyofmt ac qugrtfrhy `mkaof tgx sbauhd amhy jf kams`dfrfd ofrf `mstghhofmts ac tbf gmmugh tgx duf. Tbfsf qugrtfrhy tgx pgyofmts wb`kb grf kaoputfd jgsfd am tbf kuouhgt`vf cìurfs ac irass rfkf`pts gmd dfduktàms `m ardfr ta grr`vf gt g mft tgxgjhf `mkaof, sbauhd jf trfgtfd gs gdvgmkfs ar partàms ac tbf gmmugh `mkaof tgx duf, ta jf gdlustfd gt tbf fmd ac tbf kghfmdgr ar c`skgh yfgr. Tb`s `s rf`mcarkfd jy [fk. 30 wb`kb prav`dfs car tbf c`h`mi ac gdlustofmt rfturms gmd c`mgh pgyofmt ac `mkaof tgx. Kamsfqufmthy, tbf :-yfgr prfskr`pt`vf pfràd prav`dfd `m [fk. :;> ac tbf Tgx Kadf sbauhd jf kaoputfd crao tbf tòf ac c`h`mi ac tbf Gdlustofmt Zfturm ar Gmmugh @TZ gmd c`mgh pgyofmt ac `mkaof tgx (K@Z vs. TOR [ghfs @mk., & KTG, I.Z. Ma. 2;9;3, Lgmugry 76, 700:).

@m fxfrk` fxfrk`s`m s`mi i `ts aptàm aptàm f`tbfr f`tbfr ta kgrry kgrry avfr avfr tbf fxkfs fxkfsss krfd`t krfd`t ar ta khg khgò ò car tgx rfcumd rfcumd,, tbf karpargtà karpa rgtàm m oust sìm`cy `m `ts gmmugh karpargtf karpargtf gdlustofmt gdlustofmt rfturm (jy ogre`mi ogre`mi tbf aptàm jax prav`dfd `m tbf J@Z Caro) `ts `mtfmtàm f`tbfr ta kgrry avfr tbf fxkfss krfd`t ar ta khgò g rfcumd. ([ystrg ^b`h`pp`mfs, @mk. vs. K@Z, I.Z. Ma. 793:0>, [fptfojfr :7, :>>9).

@t sbauhd jf strfssfd tbgt tbf rgtàmghf ac tbf ruhfs ac prakfdurf `s ta sfkurf g lust dftfro`mgtàm ac fvfry gktàm. Tbfy grf taahs dfsìmfd ta cgk`h`tgtf tbf gttg`mofmt ac lust`kf. Jut tbfrf kgm jf ma lust dftfro`mgtàm ac tbf prfsfmt gktàm `c wf ìmarf, am tbf iraumds ac str`kt tfkbm`kgh`ty, tbf Zfturm sujo`ttfd jfcarf tbf KTG gmd fvfm jfcarf tb`s Kaurt. Tbf umd`sputfd cgkt `s tbgt J^@ succfrfd g mft has hasss `m 700>5 700>5 gkkard gkkard`mi `mihy, hy, `t `mk `mkurr urrfd fd ma tg tgx x h`gj`h h`gj`h`ty `ty ta wb`kb wb`kb tbf tgx krfd` krfd`tt kauhd kauhd jf gpph`f gpph`fd. d. Kamsfqufmthy, tbfrf `s ma rfgsam car tbf J@Z gmd tb`s Kaurt ta w`tbbahd tbf tgx rfcumd wb`kb rìbtcuhhy jfhamis ta J^@. K@Z griufs tbgt tgx rfcumds grf `m tbf mgturf ac tgx fxfoptàms gmd grf ta jf kamstrufd str`kt`ssò` lur`s gig`mst tbf khgògmt. Vmdfr tbf cgkts ac tbf kgsf, tbf [K bahds tbgt J^@ bgs fstgjh`sbfd `ts khgò. J^@ ogy bgvf c`hfd ta str`kthy kaophy w`tb tbf ruhfs ac prakfdurf5 `t ogy bgvf fvfm jffm mfihìfmt. Tbfsf k`rkuostgmkfs, bawfvfr, sbauhd mat kaopfh tbf Kaurt ta d`srfigrd

tb`s kahd, umd`sputfd cgkt< tbgt J^@ succfrfd g mft hass `m 700>, gmd tbgt `t kauhd mat bgvf gpph`fd tbf goaumt khgòfd gs tgx krfd`ts. [ujstgmt`gh lust`kf, fqu`ty gmd cg`r phgy grf am tbf s`df ac J^@ (J^@- Cgo`hy [gv`mis Jgme, @mk. vs. KG, KTG, & K@Z, I.Z. Ma. 7::42>, Gpr`h 7:, :>>>).

Twa yfgr prfskr`pt`vf pfràd, mat gpph`kgjhf

Tbf Tgx Kadf ghhaws tbf rfcumd ac tgxfs ta g tgxpgyfr tbgt khgòs `t `m wr`t`mi w`tb`m : yfgrs gctfr pgyofmt ac tbf tgxfs frramfaushy rfkf`vfd jy tbf J@Z. Dfsp`tf tbf cg`hurf ac ^b`hgo ta ogef tbf gpprapr`gtf ogre`mi `m tbf J@Z crao, tbf c`h`mi ac `ts wr`ttfm khgò fccfkt`vfhy sfrvfs gs gm fxprfssàm ac `ts kba`kf ta rfqufst g tgx rfcumd, `mstfgd ac g tgx krfd`t. Ta gssfrt tbgt gmy cuturf khgò car rfcumd w`hh jf `mstgmthy b`mdfrfd jy g cg`hurf ta sìm`cy amf‐s `mtfmtàm `m tbf CGZ `s ta rfmdfr muigtary tbf khfgr prav`sàm tbgt ghhaws car g :-yfgr prfskr`pt`vf pfràd. @m J^@-Cgo`hy [gv`mis Jgme vs. KG, tbf kaurt ardfrfd tbf rfcumd ac g tgxpgyfr‐s fxkfss krfd`tgjhf tgxfs, dfsp`tf tbf fxprfss dfkhgrgtàm `m tbf CGZ ta gpphy tbf fxkfss ta tbf sukkffd`mi yfgr. Ybfm k`rkuostgmkfs sbaw tbgt g kba`kf ac tgx krfd`t bgs jffm ogdf, `t sbauhd jf rfspfktfd. Jut wbfm `mduj`tgjhf k`rkuostgmkfs khfgrhy sbaw tbgt gmatbfr kba`kf ‛ g tgx rfcumd ‛ `s `m ardfr, `t sbauhd jf irgmtfd. ‘Tfkbm`kgh`t`fs gmd hfigh`sos, bawfvfr fxghtfd, sbauhd mat jf o`susfd jy tbf iavfrmofmt ta effp oamfy mat jfhami`mi ta `t gmd tbfrfjy fmr`kb `tsfhc gt tbf fxpfmsf ac `ts hgw gj`d`mi k`t`zfms.

Ybfm twa (:) yfgr pfràd dafs mat gpphy Tbf `mstgmt kgsf auibt ta jf d`st`miu`sbfd crao g s`tugtàm wbfrf, aw`mi ta mft hassfs succfrfd dur`mi g tgxgjhf yfgr, g karpargtàm wgs ghsa umgjhf ta gpphy ta `ts `mkaof tgx h`gj`h`ty tgxfs wb`kb tbf hgw rfqu`rfs ta jf w`tbbfhd gmd rfo`ttfd. @m tbf hgttfr `mstgmkf, sukb krfd`tgjhf w`tbbahd`mi tgxfs, gjhf `t ghsa hfighhy kahhfktfd, grf `m tbf mgturf ac ‘frramfaushy kahhfktfd tgxfs‟ wb`kb fmt`thfd tbf karpargtf tgxpgyfr ta g rfcumd umdfr [fktàm :;> ac tbf Tgx Kadf.



Iavfrmofmt Zfofd`fs Tbf prakfdurf car tbf kahhfktàm ac tgxfs kgm jf suoogr`zfd `m tbf d`girgo jfhaw< OAG

(sòuhtgmfaus)

^HK

CM[

YI

YD/H

(Ta tbf T^)

PF[ (Ta tbf Jgme) Zfcus fs1

MA

M[/H

[ujpafm g

Fmd wbfm tgx `s kahhfktfd

Hfifmd< OAG ? Ofoargmduo ac Gssìmofmt ^HK ? ^rfhò`mgry Kahhfkam Hffr CM[ ? C`mgh Makf Jfcarf [f`zurf YD/H ? Ygrrgmt ac D`strg`mt/Hfvy YI ? Ygrrgmt ac Igrm`sbofmt M[/H ? Makf ac [f`zurf (car d`strg`mt) ar Makf ac Hfvy T^ ? Tgxpgyfr

Tb Tbf f OA OAG G `s s` sò` o`hg hgrr ta tb tbf f hf hftt ttfr fr ac gu gutb tbar ar`t `ty y ca carr gssfssofmts. @c gt gmy stgif ac tbf kahhfktàm prakfss tbfrf tbf rf `s g sftthf sftthfofm ofmt, t, `t (rfcfr (rfcfrr`m r`mi i ta tbf prakfs prakfss) s) wauhd tfro`mgtf tfro`mgtf òofd`gtfh òofd`gtfhy. y. Atbfrw`sf, Atbfrw`sf, kahhfktàm kahhfktàm w`hh fmsuf. 7. @C tbf sfrv`kf ac wgrrgmt ac d`strg`mt ar hfvy

gs c`hfdkgm amjf tsahd òf,fvfm gmdjfyamd tbf ttbf gxpgprfskr`pt`vf yfr bgvf succ`k`fmt prapfrt`fs ta kavfr tbf tgxfs, TBFM tbf wprapfrty pfràd. :. @C g lud`k`gh prakffd`mi wgs `m`t`gtfd am tòf gmd tbf tgxpgyfr bgs succ`k`fmt prapfrt`fs prapfrt`fs,, TBFM tbf prapfrty kgm jf sahd fvfm jfyamd tbf prfskr`pt`vf pfràd. ;. @C tbf sfrv`kf ac wgrrgmt ac d`strg`mt ar hfvy wgs hfvy wgs c`hf am tòf, gmd tbf tgxpgyfr dafs mat bgvf succ`k`fmt prapfrt`fs prapfrt`fs,, TBFM tbf rumm`mi ac tbf prfskr`pt`vf pfràd ta kahhfkt w`hh jf suspfmdfd. Amhy g wgrrgmt ac d`strg`mt ar hfvy duhy sfrvfd upam tbf tgxpgyfr wba bgs ma prapfrt`fs w`hh suspfmd tbf prfskr`pt`vf pfràd ta kahhfkt. Tbus, 4. @C g lud`k`gh prakffd`mi wgs `m`t`gt `m`t`gtfd fd am tòf, tòf, gmd tbf tgxpgy tgxpgyfr fr daf afs s mat mat bgvf bgvf succ`k`fmt prapfrt`fs,, TBFM tbf rumm`mi ac tbf prfskr`pt`vf pfràd ta kahhfkt w`hh MAT jf suspfmdfd. prapfrt`fs

Bawfvfr, gs rfigrds tbf lud`k`gh prakffd`mi, Zuhf ;0 ac tbf Zuhfs ac Kaurt iavfrms, prav`d`mi tbgt tbf fxfkutàm ac ludiofmt ogy jf damf w`tb`m c`vf (6) yfgrs crao tbf wr`t ac fxfkutàm, gmd g oatàm car rfv`vgh ac ludiofmt ogy jf irgmtfd jy tbf kaurt, umt`h sukb ludiofmt `s sgt`sc`fd (Zfpujh`k vs. B`zam, I.Z. Ma. 7;>4;>, Dfkfojfr 7;, 70005 gmd Gdvfrt`s`mi Gssak`gtfs @mk. vs. KG U7;; [KZG 936_ `m rfhgtàm ta [fk. ::; ac tbf M@ZK).

k. Iavfrmofmt Zfofd`fs k.7 Gdo`m`strgt`vf rfofd`fs k.7.7 Tgx h`fm G tgx h`fm `s g kbgrif am ghh hfv`gjhf prapfrty  ac ac tbf tgxpgyfr ta sfkurf tbf prapfr pgyofmt ac tbf tgx, surkbgrifs, `mtfrfsts gmd kasts. @t `s g hfigh khgò ar kbgrif am prapfrty, rfgh ar pfrsamgh, fstgjh`sbfd jy hgw gs sfkur`ty `m dfcguht ac tbf pgyofmt ac tgx (B[JK vs. Zgccfrty, ;0 ^b`h. 746). Mat`kf rfqu`rfd6Uj_, M@ZK) ^rfkamd`tàm Jfcarf g Krò`mgh Kgsf Ogy Jf C`hfd

Gm gssfssofmt ac g dfc`k`fmky `s mat mfkfssgry ta g krò`mgh prasfkutàm car w`hhcuh gttfopt ta dfcfgt gmd fvgdf tbf `mkaof tgx. G kròf `s kaophftf wbfm tbf vàhgtar bgs emaw`mihy gmd w`hhcuhhy c`hfd g crguduhfmt rfturm w`tb `mtfmt ta fvgdf gmd dfcfgt tbf tgx. Tbf pfrpftrgtàm ac tbf kròf `s iraumdfd upam upa m emawhf emawhfdif dif am tbf pgrt ac tbf tgxpgyf tgxpgyfrr tbgt tbgt bf bgs ogdf gm `mgkku `mgkkurgt rgtf f rfturm rfturm,, gmd tbf iavfrmofmt‐s cg`hurf ta d`skavfr tbf frrar gmd praopthy ta gssfss bgs ma kammfktàms w`tb tbf kaoo`ssàm ac tbf kròf (Vmigj vs. Kus`, 09 [KZG 299). @m phg`m wards, car krò`mgh prasfkutàm ta prakffd jfcarf gssfssofmt, tbfrf oust jf g pròg cgk`f sbaw`mi ac w`hhcuh gttfopt ta fvgdf tgxfs (K@Z vs. KG, :69 [KZG :>>>).

Matf< Tbf kamv`ktàm ar gkqu`ttgh ajtg`mfd umdfr tb`s [fktàm U[fk. U[ fk. :64_ sbghh mat jf g jgr ta tbf c`h`mi ac g k`v`h su`t car tbf kahhfktàm ac tgxfs ([fk. :64, M@ZK) Tbf cahhaw`mi grf pum`sbfd umdfr [fk. :64 gmd :66 ac tbf M@ZK< 7. Gttfop Gttfoptt ta ta fvgd fvgdf f ar ar d dfcf fcfgt gt tg tgx x :. @m kgsf ac g pfrs pfrsam am rfqu`r rfqu`rfd fd ta (g) Ogef Ogef g rfturm rfturm,, (j) effp gmy rfkar rfkard, d, ar (k) [upp [upphy hy karrfk karrfktt gmd gkkurgtf `mcarogtàm wba gt tbf tòf ar tòfs rfqu`rfd jy hgw ar ruhfs gmd rfiuhgtàms w`hhcuhhy cg`hs ta da f`tbfr ac tbf cahhaw`mi< g. pgy ssuk ukb b tg tgx, j. og ogef efss ssuk ukb b rft rftur urm, m, k. effp effp sukb sukb rf rfka kard rd,, ar ar d. sup supphy phy karr karrfkt fkt g gmd md gkkur gkkurgt gtf f `mcarog `mcarogtà tàm, m, ar f. w`tbba w`tbbahd hd a arr rf rfo`t o`t tgxfs tgxfs w`tb w`tbbfh bfhd, d, a arr c. rfcumd rfcumd f fxkf xkfss ss tg tgxfs xfs w w`tb `tbbfhd bfhd am kaopf kaopfmsg msgtà tàm. m. ;. Gttf Gttfop opt` t`mi mi ta og ogef ef `t gppf gppfgr gr car gmy rfgs rfgsam am tbgt tbgt bf ar gmat gmatbf bfrr bg bgss `m cgkt cgkt c` c`hf hfd d g rftu rfturm rm ar stgtfofmt, ar 4. Gktug Gktughhy hhy c`h`mi c`h`mi g rfturm ar stgtfofmt stgtfofmt gmd sujsfquf sujsfqufmthy mthy w`tbdrg w`tbdrgws ws tbf sgof rfturm rfturm ar stgtfofmt stgtfofmt gctfr gctfr sfkur`mi sfkur `mi tbf acc`k`gh acc`k`gh rfkf`v`mi rfkf`v`mi sfgh ar stgop stgop ac rfkf`pt ac `mtfrmgh `mtfrmgh rfvfmuf acc`kf wbfrf`m tbf sgof wgs gktughhy c`hfd. Krò`mgh vàhgtàms ac tbf tgx kadf prfskr`jfd gctfr 6 c`vf yfgrs, ta jf kaumtfd f`tbfr crao< 7. Tbf kaoo`ssàm ac tbf vàhgtàm ac tbf hgw, `c emawm gt tbgt tòf, ar :. Cra Crao< o< (g) Tbf d`sk d`skavf avfry ry gmd (j) Tbf `mst`tutàm `mst`tutàm ac lud`k`gh lud`k`gh prakffd`mi prakffd`mi car `ts `mvfstìg `mvfstìgtàm tàm gmd pum`sbofmt (Hò vs. KG, 70> [KZG 373) K`v`h gmd krò`mgh gktàm gmd prakffd`mis `mst`tutfd `m jfbghc ac tbf Iavfrmofmt umdfr tbf gutbar`ty ac tbf M@ZK ar atbfr hgw fmcarkfd jy tbf J@Z [bghh jf jrauibt `m tbf mgof ac tbf Iavfrmofmt ac tbf ^b`h`pp`mfs [bghh jf kamduktfd jy hfigh acc`kfrs ac tbf J@Z 



Ma k`v`h ar krò`mgh gktàm car tbf rfkavfry ac tgxfs ar tbf fmcarkfofmt ac gmy c`mf, pfmghty ar carcf`turf umdfr tbf M@ZK sbghh jf c`hfd `m kaurt w`tbaut tbf gppravgh ac tbf Kaoo`ssàmfr. ([fk. ::>, M@ZK) Tbfrf grf ; wgys ta kahhfkt lud`k`ghhy<

7. :.

Jy tbf J@Z, upam `ts c`h`mi ac g kaophg`mt car kahhfktàm U[fk. :>6(J), M@ZK_. Jy tbf Tgxpgyfr‐s gppfgh, upam tbf gmswfr ac tbf J@Z w`tb g prgyfr car kahhfktàm UBfrogmas vs. K@Z, IZ Ma. H-:7667, [fptfojfr ;>, 7030_.

;.

Jy tbf ;rd pgrty‐s pft`tàm jfcarf tbf kaurt, w`tb g prgyfr car kahhfktàm ac tgxfs, wbfrf sukb pft`tàmfr wgs irgmtfd jy tbf K@Z U^MAK vs. K@Z, I.Z. Ma. 7>0093, Gpr`h :3, :>>6_.

Ybfrf tbf gssfssofmt bgs ghrfgdy jfkaof c`mgh gmd fxfkutary, tbf gktàm ta kahhfkt `s ge`m ta gm gktàm ta fmcarkf g ludiofmt. Ma `mqu`ry kgm jf ogdf tbfrf`m gs ta tbf ofr`ts ac tbf arì`mgh kgsf ar tbf lustmfss ac tbf ludiofmt rfh`fd upam, atbfr tbgm crgud `m tbf pgrty wgs kaoo`ttfd `m tbf da`mi ac tbf gkt (Ogojuhga Huojfr Kaopgmy vs. Z^, I.Z. Ma. H-;9>37, [fptfojfr 6, 7024).

^gyofmtt ac tgx mat g dfcfms ^gyofm dfcfmsf< f< ^gyofmt ac tbf tgx duf gctfr g kgsf bgs jffm c`hfd sbghh mat kamst`tutf g vgh`d dfcfmsf `m gmy prasfkutàm car vàhgtàm ac tbf prav`sàms umdfr tbf Kadf. ([fk. :6; Ug_, M@ZK)

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