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2. Q= OK~f PiH =#~
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2. |s
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(i). `xiQ qkOK #, (ii). SzHOQ qkOK #
(i).
`xiQ qkOK #:
1. WO\#, 2. |s , 3. HQ~= / H\~=, 4. H@# #.

1. WO\ # : (0035-800-71)
WO\# qkOz = K q^#= H# 61,62, l.F. 282 `n 12.3.1965
=i l.F. 30 `k 20.1.1995 q=iOK|_#k.
WO\ ## WO\ =^#= q= ^ i J^# |\ x~~OK=K#. XH
O=`~xH ~@ DHOk q^=Q LO_#.
J`=
J`kH=
1.
=^#= q=#
1/8%
1%
2.
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2%
20%
JO> ~II 100 =^# q= Hx+ ~@ ~II 012. Q#, Qi+ ~@ ~II
100 Q# LO@Ok.
JQ O=ìH J^ ~II100/ J~` Hx+ ~@ ~II 200 KC#, Qi+
~@ ~II 2000 KC# LO@Ok. J~` WO_ K@ H` _ qkOK=K#. (Floor
space index)
WO\ # qkOK q^#O

# qkOK P q=# x~~OK@ : O q= { x~}O (=#O) H q=
O q= K^~ Q[O q= ~II 200/ =i KIIJ_Q q= ~II175/ J#O>
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20 K.J.
15 K.J.
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30 K.Q.
PiH ==~ x~} Q= OK~u
1. O q= :
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2,40,000/
2. WO\ q= :
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52,500/-
(52,500 `~Q^ q#~O 10% 5250)
47,250/
"Ò q= :
2,87,250/
3. f~#O H~O WO\ # qkO ~ II 100H

~II 718.12
718/
|s 8%
57/
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144/
0.25 I I K C #
"Ò # 919/
+
# `yOH J KH#"~ _=O_ <\ JOk# 15 ~AQ

Q=OK~fH J KH#=#. Q= OK~f OK~f ="O
x~~Oz# "~ `yOz# = " O^=K#.
q=# Q}OK@C_ xH ~@, Ò x~~Oz# ~@ =Ò LO> `
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WO\ q=# =^# O q= x~~ OK@ J\ =~\ ~ @, W`~ JO=#

^$+ OÔKHx qq^ ~H=# WO_ ==# H@ ~@# WO[h~` OkOz
J=~" # C_ HH ~ L`~ ^~ OK~f è*^~ . P q^= Q x~~ OK|_#
~@# Q=OK~f \OK=#. Ò J= L# L`~ H~O WO\ ##
20002001 O=`~O # ukHQ u O=`~O 5% OKe. (l.F.98, `k
14.3.2002)
WO\ # q#~O O^ =#= :
1. ~<, ^"=.
2. `= J^ = Kxq, H = K# J^ ^~ H~=
qxyOK#q.
3. ~ =#=, =#=, QO^ =#=, ^~ H~=

qxyOK =#=.
PiH ==~ x~} Q= OK~u
4. Ki``H =#=.
5. ^~ ` =#=.
6. ~ P` =#=.
7. Q=OK~fH KOk# =#=.
8. F_ H~ H@|_# @ .
9. H@ q= ~II 500/ ^@x =#=.
10. "iH J^ q= ~II 25/ qOKx =#=.
11. H ~= +_. ("" <O. 10870/OK~f/3/Z1/9020 `k

14.9.1994)
12. <.l.F. ". ("" <O. 71113 O.3/941 `k 18.11.1994)
WO\ # qkO #O_ q#~OK|_x =#= :
1. H Hr J#|OÔQ |Ok x"= xiOz# Q$=.
( `)
2. _#s, QO^= J#|OÔQ xiOz# x" Q$=.
3. HO^ `=# KOk# =#=.
4. ^"= J~ x"O xq`= xiOz# =#=.
20002001 OII qkOz# WO\ ## u OII 5% KC# H=OQ
OK` LO_e. (l.F. 98, `k 14.3.2002)
WO_ # = q^#=:
1. u O=`~= WO_ # _=O_ i K |H~^~ _=O_ <\
/ a `= 15 ~A Q_=` *s K=#.
2. _=O_ <\ (a `=) WO\ <O|~, # KeOK=# H=,
KeOKxK ~=#= q=iOK=#.
3. HO KeO Kx |H~^~ Px [ K =#. K~ =`" [ K =#.
4. [ K |_# == q= D kQ= q=iOz# JO= i_ =O_=#.
PiH ==~ x~} Q= OK~u
1. #"Ò, 2. "~O@ A, 3. [ K@ J~# Y~, 4. W`~ Y~

U"< J~#K.
5. ==^~xH r=<^~"# Z^, J~H, (<Q) J~H =#,

q`#= "^Q"\x [ K~^. (q [~ H_ 1908 H< 60).
6. WO\ [=x 15 ~AQ # KeOKxK 12 < `~` P ~O\
J^# "i #O_ = K=K#. "~ _ H= KeOKxK WO\
# ~|@@ [ K=K#.
7. |H~^~ H P [ K @ H `y#O` =~ [ K @ ^ =Hx
Z_ H~^~# H~ ^~ +< K = K=K#.
8. |H~ 3 O=`~= ^\O_ = K=#. xK H ^+=
@# (H< 135 OK~f~* K@O)
9. u PiH O=`~= ~OO #O_ 30 ~A Q_z# `~` P O=`~
# HQ iQ}OK|_#.
10. WO_ # q+= PiH O=`~= =y# "O@< P O=`~= #
KeOKx |H~^~ *a` J#Q Pi~ _=O_ il+~ x~OK=#.
11. WO\# H=#O^ ""~O_O +@# i q=~=` sK ^x H
~O_ Q=# H==Q " =O_xH "\x HhO u"~O ij#
[i ^" ~} [i O_#@ ^$ gHiOK@ OK~f H~î H ^ #
^`Q Q~~Q=#.
2. |s : 0045112
[ ~<Hx OK\xH, à+# OOkOK\xH, =[O L#`
q= OOkOK\xH, ~R QO^ O U~_Ok. U Q=OK~f J~<
QO^x U~@ K\xH `y# =u =~Q=x l QO^ O ~, P
Q=O M QO^x U~@ K~. P qÔQ QO^ Y# i+O K\xH
Q#, u Q= OK~f, =xe\, H~~+# WO\# 8 Ò KC# J^#OQ
[#O_ = K QO^ O KeOKe. (l.F. ".Z. <O. 391 q^ Y
`k. 28.10.1994 =i H< 1(Z) PO^^ aH |s K@O 1960). = H|_#
`n #O_ 30 ~AQ O|Ok` _ #O^ [=Ke.
PiH ==~ x~} Q= OK~u
OK~f~* K@= H# 71 H~= Q=OK~f WO_ Hx `H #

qkOK=K#. l.F. 252 `n 2.7.1997 H~O, D `H ## WO\ ## ~KiQ
qkOK=K#. W\= Ò D û #O H`Q qxQ^~ #O_ [~ Ks
= K û "\Ok.
3. qxQ ([~) Ks : (0045-800-78)
qxQ ([~) Ks qkOK q^#O l.F. 97 `n 14.3.2002 q=iOK|_Ok.
(J) gk n, _<l ==, `Q h\ ~~ x~} xqÒ [~ Ks
= K=K#. g\ x~} J Y~# D= qxyOKH<
WO_#O_ = Ke.
(P) [~ Ks qkO# `H Q= f~#O ^~ P"kOKe. `~"`
Q= OK~f QxH `= HO_ "*i\` P"kOKe. [~ Ks
ZO^ xqÒ, ZO` ~@, ZO` HxH qk<~ f~#O è*e.
(W) = H|_# [~ Ks#, x~tOz# H~H=xH Y~ Ke. W`~
H~H= qxyOK_^.
(D) [~ Ks =, Y~ O|OkOz `H il~ x~OKe.
(L) [~ Ks = `H _=O_ <\ W"e.
4. HQ~O H\ ~O # : (0045-121-78) 004512171

HQ~O/H\~O J#Q Q== O_# O@ Lùx P Q== HezQx,
`H= "Qx qH~O|_#C_ ^x Q= OK~f # qkOK=K#.
1. HQ~O H\~O = K@ =O^ D q+= Q= =i
OK~f ="= f~xOKH#=#.
2. Q== J~# Lùx J""i #O_ =`" = K=#.
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255 PR & RD III `k 2.8.2001.)
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(2) s O|OkOz#O`=~, ~` ~ Y` ~@ HO\Q O #O_
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Q= OKf J#=uOK|_`~. (Hg+#~ "" <O.21736/`k24.11.1988.)
1. Q=Ox Jx H} =O_O JO^@ LO_e.
2. ` "" <O 1354/O iv/801, `k.05.06.1980 x~~Oz#@ `= |Ok
Y~ =i `xiQ x~OK=# q^ K=# Y~ # Q=
OKf `Q x^ JO@ LO_e.
3. Q= [ #O_ HhO 50 Ò q~x = KO^ Q= OKf
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1
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III. ^~} i# O|OkOz# il+~.
1. Q$ x~} J#=` il+~
2. P^= =K P il+~
3. qx il+~
4. P_\ il+~
5. # _<+< il+~
IV. ~A"s x~} O|OkOz# il+~ ~=.
1. q^n H =i "i x~} il+~

2. [## =~} #"^ =i q=~= ` il+~.
3. q"= il+< il+~.
il+~` @Q, u < JkH~ i~ O@Q#, _=O_, HH<,
< \H, a HH~ ~A "s =H W~<= il+~, x~} J#=`
q+O H@#, P*Ò "^# ~ Q= OK~f ÔQ LO_e.
(l.F.O.<O. 227, `k : `k : 30495, l.F.<O. 162 `k : 4497, l.F. <O.
30 `k 20.1.1995 =i 1964 K@O HO^ l.F. <O. 496 `k : 1161966 *s
K# x=)
(#`# JHO\OQ q^#O 16 #=< x~t Oz# =i W`~ il+~ , ~#
J#|O^= q=iOK@O [iyOk.)
!
49
PiH ==~ x~} Q= OK~u
1PiH ==~= (#,==) O|OkOz# il+~
1. =h " il+~:
u Q= OK~f ~A "s # = K@H ~j^ H# Ys^ K@
Qh/ =kOK@ Qh KOk. J~` P ~j^ H Zx =~H=_O[iyOk U <O|~
#O_ U #O|~ =~ L<~? XH ~j^ HO Zx ~j^<~ J< JOe =h "
il+~ #"^ Ke.
Z. ~j^ H OY +OQ LO_e.
a. XH ~j^ HO Zx ~jÔ_n èe.
. ~j^ H JxO\H 1 #O_ H= OY ~"e.
_. "Ò 20 HO> | <O|~ 1 #O_ 20 =~ LO_e.
W. 1= | ~j^ <O|~ 1 #O_ ~OaOz 100 = ~j^` =ye.
Z. J "Ò 20 H 20= HO PY~ ~j^ OY 2000 Q LO_e.
l. P ~j^ H# W.F.(.P~ JO_ P~._. "i =^ Q il+~ #"^ K~OKe.
u ~j^ HxH "^\ ~j^ (_H@) =i PY~ ~j^ (_H@) "#H
QO | #O|~, U ~j^ #O|~ #O_ U ~j^ <O|~ =~ L#n W.F (.P~
P~._.) ^$gHiOz O`HO Ke.
K. ~j^ | a HH~ ^ H~î f# `n, uiy H~= JO^* =~
| f# `nx D =h" il~ #"^ Ke.
S. JO^= U ~j^ | Z_ "_|_On, =i = K# = >[s [=
J=`#k xn Q=xOK\xH g=Òk.
*. Q= OK~f XH ~H"# ~j^ | "_`#@ J~O J=Òk. [,
ij<kH~, P_\ JkH~ "\ ij# `~==Òk.
2. W~ <= il+~:
a HH~ ~A "s = il+~ < W~ <= il+~ JO\~. = K
|Ok XHiHO> Z= =Ok L#_ "i "i ~A"s = q=~# W~ <=
50
PiH ==~ x~} Q= OK~u
il+~ #"^ Ke. `^~ H+ |H #"^ =Òk. ~A "Ò =

XH <O|~ ~=@O ^~ H+ |H `k, W~ #O|~ H~O = Jx " Z^~Q
#Q^ H" P~A = " iÒk. JO^= H~îH H+ |H "@_
=O P^ J=Òk, =i q+O +` U~_Òk.
3. WO\ # _=O_ il+~ :
D il+~ Q= OK~fH ^#"# il+~. nx # KeOKe# =#O_

~"e# qq^ ## #"^ K~. |H~, (Arears) ` O=`~ ` ^ HO^
~"e# ^# q_ q_Q K OK~f H~î ^$gHiOKe. ~q+< =OE~ K#
"`# q#~Oz Q`, ` ^ HO^, D O=`~= = K# "\ "`#
O=`~OÒ è, H~î ^$gHiOz, WOH# = H=# "` LO> "\x
`î O=`~xH f~"e. D il+~ qq^ ^ HO^ =# "`, z\
K# JOH`# =i _=O_ =H (_..a) K# JOH`# i"e.
4. h\ ~~ _=O_ il~:
u O=`~= h\ ~~H O|OkOz# "@ # q=~ =i "i #O_
= K=# "`x il+~ #"^ Ke. # _<+# / _l@ il+~ nxH
O|OÔ ^. # _<+< il+~ ` il+~ HQ, h\ ~~ _=O_ il+~ u
O=`~O =~Òk. O=`~xH XHi ~e LO@Ok. WO^ u O=`~xH
=HQ` # [=# #O_ ~"e# |H~ (Arears) =i ` O=`~xH h\
~~ A _=O_ q=~ O^ ~K|_`~.
5.# _=O_ il+~:
u Q= OK~f, Q=O Q "~ #O_ # A
= K e LO@Ok.
# x^ "~O K~^. (. 105 =i 106, 123 =i l.F. 430 `k
22.10.1998)
# A J<k Q= OK~fH P^ =~O.
Q=O Z=~ UU "~ K#n, U q^"# "}[ H~H Q`#n

`<O^ J=HO LO@Ok.
"~ "i "i H~H yOKH=\xH Q= OK~f ^$ gH~} O^\xH

# `xi.
51
PiH ==~ x~} Q= OK~u
"~ `= q+` U q^"# K@~"# ^ PiH "^gH< Q=

OK~f #O_ H~ O^\xH # XH Ò
LQ_Òk.
=$u "~O ~OaOK^ z# =H `# U "~ , U WO\ #O|~ ^ #O|~
"~O ~OaOK^z#n `` Q= OK~f #O_ J#=u H~` ^~M
~"e. H< 105 (2)
U "~O ~OaOKêz#n Jk [ P~QxH OQ= "\e# O^~O Q=
OK~f x~x, Pê \OKQ#x g Ò ~ W"e. (. 105 (3)
Q= OK~f ="O f# x~ / f~< "~ # J#=u
W"e.
Wz# ## il~ #"^ Ke.
=OE~# # XH H= OY Wz J\ #O|~# O|Ok` =H ^~M Hi#
qÔQ xs` #=< # J#=u ~ ^$gH~} Ò W"e.
6. # _<+# / _l\ il+~:

u Q= OK~f ._|.. O ~OaOz# `~`, =HQ` # H<H#
fH^z# "i #O_ HO` xs` =# _l@ / _<+# ~O = KOk. D
O# ~OaOK =O^ '# `~ K l HH~ P"Ô Ok# 30 ~A `~`
^~ J=xH =Ok. P qÔQ f# _l@ (_<+#) =~H=O XH
~<O@ il+~ #"^ Ke. J\ il+~# ÒQ Q= OK~f x~OKe.
H`Q =K =HQ` # ^~M# =OE~ K P # H<H# q=~# D ~<O@
_<+< il+~ #"^ K H= OY# ~"e. Z=~< = `èHOQ Q=O q_z
" =O H<H< <O|~ Lî, `= ~ 6 < ^ O.~O @ h\
~~ `èHOQ xe"x H~=K#. J_ Q= OK~f P H<H< _g "
D il+~ #"^ Ke. x HiH `Q ~O fHx uiy ~OaOK=K#.
nx= Q=O Zx =HQ` # JkHiHOQ J#=u Ok#n Òk. U #
J~< J#kHiHOQ L#@ q D ~<O@ il+~ `xv K=K#. # _<+<
il+~ U^< # O|OkOz# q=~ #"^ HH` HOk q^#= ^~ J\ ##
H=|nHi OKe (Regularise).
52
PiH ==~ x~} Q= OK~u
# [=xH <\ O, J\ # H<H# Z_ fH#k, ZO` _<+#

KeO z#n "^# q=~, P^~` x~OKH=OkQ P^tOKe. ( .268
(2) (16) =i l.F.<O. 72 `k : 29.2.2000)
xs` Q_= =K~= =iOKx, P^ \OKx "i `Q sux
[i=# qkOK=K#. (. 131)
J\ ## =", JO^H J~# Y~# O|Ok` = #O_ =
K=K. (. 254 272)
Q= OK~f `^ i ="O q+ = fH# K~ # q=iOKe.
^+= x~OK|_# =H Q= OK~fH J K# _ x|O^#
"~ _<+< =i `Q i~O KeO z# ^ , J\ ## #~î OK=K#.
(. 137)
7. _=O_ = H \H. (_..a ) (#`# JHO@ H~O #=< <O.10:)
D \H Q= OK~f Ju=Y"#k. u < W."(.P~.P~._.) =O_
i+` Ja=$k JkHi "i ij#/gH =iOKe LO@Ok.
n
Q=O "Ò UU JO#O_ ZO` "Ò PÔ ~"e LOk, ZO` =On D
\H #"^ K|_Òk.
n
"Ò _=O_ = # WOH# ZO` = H"e LOk #"^ ^~ Ò k.
n
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= K^y# W`~ "` O|OkOz# Jx _=O_ D il~ #"^
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n
qq^ #, <`~, # _=O_ il+~ #O_ D q=~= HiOz, _..a.
x"kH `~ Ke.
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O=`~O ` _=O_ ZO` =On, q_q_Q# "ÒQ# #"^ K~.
n
PiH O=`~O ~OO#O_ JO> U 1= `n#O_ ` O=`~O ` ZO`
=On q_q_Q #"^ K~.
n
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=Q #"^ K~.
n
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53
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1
8.
#Q^ H= (H+ |H) :
u ~A PiH ==~= JO> #Q^ =, KeO, K ^ _, Jx

` QO@ ~@ #Q^ HO (#=< <O.8) O^ #"^ Ke. u
~A x è, `~"` ~A ~O xQ Ke. P^#, Y~# _
P JHO@ "sQ =sH~} K Ke.
XH O XH #Q^ HO LO_e. O H~ "~ "~ x^ #Q^ H
L## "\ x il+ ~ ( Subsidiary Registers)Q =` " i Q } O Ke.
"\ JxO\ "`# ^# #Q^ HO `xiQ #"^ Ke. #Q^
Hx x~OK@ D HOk q+# Q=xOKe.
#Q^ J#Q <@, K, _, _l@ =i <~"# bQ >O_~

H~< g\H `_ ~q# O# _ #Q^Q< iQ}OKe.
l O, ~OK/Q=OK~f ^ ~# x K =i _=O_
_, HO\H~ ~# =# _=O_ _, #Q^Q =~xq #Q^Q
iQ}OK|_=. H=# #Q^ H= #"^ K~^.
#Q^ H= r <O|~ "# O_ H" =O_e.
#Q^ H K ~=# [iy# Jx "^g# P^="` Z_= "#, Y~

J~` _"# =~ H== #Q^ HO #"^ K=#.
^~}=Q Jx KeO K ^~ [~Q=#. #Q^ KeO K@

K _ K@ _ O^~# ~= J#=uOK|_#k.
#Q^ ~=# K# KeO #Q^ H=x #Q^ H=#, K~O

K# KeO K H" #"^ K=#.
#Q^ H= "^g u ~A H== Ò_ ijeOz =yOK=#. nxx

O|Ok` JkHi Qx ^ J#=uO|_# "~ Qx Jx #"^ iQ =#=x
^$=~KHx O`HO Ke. #Q^# uHOQ `xv K #Q^ H= <@
"=#. Ku x# _ PHH `xv K=#.
1
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54
PiH ==~ x~} Q= OK~u
O, >[s [~Q ~q>< "^\Q ~< (pay in slip) / K#

K #Q^ H= #"^ K##, "==Q O|Ok` _ [= J~# `nx
"^\ ZO\ =^ #"^ KH= =O@Ok. `^~ P^ q=~= J[=~+
U~_Òk.
#Q^ H = "# ZO\# `_z" @ (^) ^x< "@ x+kO|_#k.

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#Q^ H O x~OK JkHi |kb J~# O^~ = #Q^ x# #Q^ H =

#"^ K `n` O`H= K JyOK=#.
W=|_# K =i_ KQ Hf`"#K H` K ~z## #Q^ H=

#"^ KH Z~ ~` <@ K=#. (` H~ *s K# K
H=O XH < =`" J= LO\~. `~` H ^+O _`~.
`èH J_# #Q^ / K ~O KeOz#_ Z~~` <@K=#.
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WO _| (J_# _|) aOz#_ Y~ J~# "`=# H+ K #O_ Qx,

K~=# Qx KeOz ~O ~OKH"e. =i `^#Q}OQ #Q^,
O H" `` O|O^ ZO\ KeO " # K=#. WO _| aOz#_
Jk Y~ K# "`=# HO> Z"#K KeO" Jk uiy aOz#@ #Q^
H= " J\ =HH ~@ J~# _| =i JkH=Q K|_# "Ò
KeO K=#. WO _| aOz#_ Jk Y~K# "`= HO> ` = J~#_
KeO " #Q^ H= ~|\#@ K P^= " `yOK|_# ~O
_| #"^K O|Ok` =HH JO` _| `yOz KeOK=#.
55
PiH ==~ x~} Q= OK~u
WO _| JQOz# K `Q K ^~ ~|@|_# #Q^ H=

P^ == ~O_ "# # ~x# ûH J^#=Q #"^ Ke.
O K u~iO|_# K `yO ZO\` K|_#.
J^#=Q QiO|_# x _|# P^= " K` KeO " `yOz

K=#.
O iHxe+< : ^~}OQ #Q^ H= x O HO

K#x` i=, JO^=# O iHx+< \"O\` #Q^ HO x
~ kQ=K|_# H~} = HQ =`=` iH=O_#.
1) W=|_# K O [= K#O^#
2) _l\ K|_# K [= H#O^#.
3) O ^~ [= K|_# =_
4) O `yOz# Ks
5) <~Q [=K|_# K.
6 O ~@Q "#, =ke "# "`=
D O/ #Q^ x =# \H# #=< 7 K# qÔQ `~

Ke. D q^=Q x Ki# `~"` =yO x @[s HO x` i_
=O_e. OKfH~î ~ =`=# iH~K P"kOz#@ ^$gHiOK=#.
9. @[s H= (@[s |H):
@[s K# Jx ~H=# [= H==Q [= J~#@, *s K# K
@[s ^ O H= _a\ J~#@ x~iOKH=# <"sQ <
O^~z >[s JkHi ~ H= O`HO Ke.
10. KH= (KH |H):
K H= OK~f H~î =HQ` Jn#= =O_=#. |^b J~#

O^~= #Q^ H= LyOKx K #O|~ " K H= "i
#= =z# JkHiH JyOK=#.
56
PiH ==~ x~} Q= OK~u
K Ok# Pq OÒHO ''HO@~ ~ "#H "# fH=# Z~~`

K g^ i\ ZO\x k^@# x"iOK@ Q# "=#.
11.
(Petty cash Payments)#Q^ KeO J#Q r` `, \.U. J_#

=i +#s H#Q KeO ~ il+~ #"^K x~O =#. ~@
=O\ "^g ^# #Q^ H= #"^ Ke.
OKf H~î i@ _ K# K ~ il+~ = " #"^

Ke. Wk ^# #Q^ H= KeO " #"^ Ke. ~"# =
W`~ [= ~ H=H f ~_^.
KeO H~ #Q^# _ K#_ KeO " =~ H== #"^ K u

KeO #O|~ H\~OKe. u KeO [iy#_ =~ <O|~ = "
#"^K `Ò|O^ FK~ H" <O.6 # , ~OH# KeOK=# qye# <
KeO " H" 13 #"^ Ke.
U [#= H~ =, @[s #O_ _ K# ^xH iq`" LO_e.
< PY~ ~A# ~ il+~ |\_ Hx = =i Q` < |\_ Hx

= @[sH [= K=#. ~ = OQ il+~ P _ HO^ Y~
`yOz P _ _a\ Ke.
~<O\ J_# HO^ [= H|_# =# \ H+ |H #"^ K~^.
12.
KeOK a =OEs il+~ (a _ il+~.):
H+
|H (Petty
cash Book):
XH PiH OII qq^ ^ HO^ H\~O|_# |_\, ^x #O_ K Y~,

Y~ K Q qQ x "`= # KKH#@ ~ il+~ u Q= OKf
H~O# x~OK=#.~ il+~ Y~ O|OkOz# u ^ HO^
K Y~ #"^ xqÒ XHH ^ Hx r H\~OKe. "\ q=~
K q+ zH# "e. u Y~ O|Ok` ^Q#, P ^ HO^
H\~O|_# |_\ "`= =# #"^ Ke. Y~ xqÒ XH a ~Q<
57
PiH ==~ x~} Q= OK~u
13.
q+ zHx O|Ok` ^ HO^ ^xx ", a <O|~ ~"e. D a

"`x KeOK@ L`~ ~z# `~`, il+~ P ^ H\~Oz# O|Ok`
r #"^ K a <O|~# FK~ @OQ H#|_ #@ " e. u <Y~#,
u ^ HO^ KeO L`~ XOy# "`=# He J\^H P ^ "s
J~# Y~ "`x O*O\
QO@, `H QO@ "IIq. ij# Q# ~ il+~ x~tO|_#k. XHH
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x~Oz# _ qxQ `= (U.C.) `s, Y~Hx qye# = uiy
[=K@ gO_#.
14.
} `= il+~ (\=eOQ J"< a il+~) :

H~ q^ x~}H =O_ ik ^\ }= K O^~ O L^Q
\.U. KeOK|`~. Z.\.U. `yOz \.U. KeOKe. \.U |_\ q[< =i
Z..\.U ~ 1996 ##iOz KeOK = O_#.
15.
~<O\ J_< il+~ (` |< il+~) :

TOK#@=O\ J`=~ Y~ Q# K Wz# O^~= OKfH~î
Y~ K@ HO` = `# Pn#O =OKH##. ~<O\ J_< #O_
KeOz# M` ~ il+~ #"^ K|_#. ~<O\ J_# HO^ Y~ K#
FK~ H =#"# = uiy O^@ gH^. =O_ i+`, =O_
* i+` JkHi "iH ~<O\ J_# =OE~ Ke.
16.
PQO`H Y~ il+~ (il+~ P HO>O*O\ K~):

z~ Y~ K|_@ =# ~ Y~ O|OkOz HO>O*O\ K~ il+~
x~O=#. `H H\~O (Allotment) =# u _ ~ il+~ XH
l H\~OKe. Q# Z@"O@ <\ Ke. U _H O|O^= Hx Y~
58
PiH ==~ x~} Q= OK~u
[iy# O^~= "~H" J< (Un usual)K~ HO^ KOKe.

W@=O\ Y~ ` =O^ =OEi O_ K~^.
17. K~ il+~:
H~=# O|OkOz H# iH~= =i i K~ # ~ il+~ #"^
Ke. OII XHi iH~= iK~# OKfH~î `xv K ~
il+~ ^$gHiO=#.
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sK~ ^Y iH@ P O JkH~ #O_ Ok H~=
K=#. D il+~# #=< 11 H~O x~OKe.
18. ~ il+~ (il+~ P W"=| s):
D il+~ ~ J#Q ~ =#=, W`~ =#=, K~= "IIQ
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K=#. =#=, K~= "II "\H "~ "~Q r H\~Oz ~
il+~ " LyOK=#. #=< 9 H~O D il+~# x~OKe. u
O=`~O g\x uHOQ `xv Ke.
19. =, il+~ (il+~ P O_):
ÒK |kb H|_# Jx = =i OÒQ H#Q K# = ~
il+~ #"^ K e. |^b H|_#, H#q, `n, ZO^xqÒ , ~ <O|~ q=~=
"^Q#q P = x~}= U"# =# _ "\ q=~=, qxQ=
_ il+~ #"^ Ke. U qÔQ q |kb [iy## nxH O|OkOz#
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Pn#Ox =< q=~ _ #=< 16 H~O il+~ x~OKe.
20. ~_ il+~ (il+~ P ~_) :
Q= OKfH ^Y H|_# Jx ~_ q=~= ~ il+~ #"^ K=#.

~_ ~H=, "\ H+# =i ~`~ q=~= _ QiOK@ gQ #=<
15 H~O D il+~ "=#.
59
PiH ==~ x~} Q= OK~u
21. H il+~ :
(Z) u ~A H~O qxyOK (Consumables) + # s `k`~ == =i

W+# ~O^ #"^ K=#. (#=< 13) S` K~#@=O\ iK~,
>~@~, HO@~, "^Q "\x K~ il+~ #"^ Ke.
(a) gk n O|OkOz# il+~:
Q=O "Ò Zx gk @ O L#q, "\ |, @|@, "~s @
"^#q H@ys"sQ q=~` u Q= OK~u gk @ q=~ il+~#
x~OKe. gk @
=y H#Q H~O @ O il+~ H~O q^` =yx
ZO` H#Q K JOK< "_xH g J=Òk.
22. _> OQ il~:
`= x~~ Oz# #=<12 (HO + < +\) \H Q=OKf ~ il+~ #
x~OK=#. OQ il+~ P^= (i) Q= ZO\# #Q^
= =i \<~ ZO\ il+~ #"^# "\ #O_ fH=#. qq^
^ HO^ =z# P^=x H==Q =sHi Oz `` O|O^ ^ HO^ #"^
Ke. XH" XH "[~ _ HO^ XH\H# Z= "#~ _ =# _ g\
"`=x He P _ HO^ #"^ Ke. J^ qÔQ KeO Q=
(Payments) #Q^ H= =i \#~ ZO\ FK~ #O_ fHx# ZO\#
#"^ K=#. D FK~x "^@Q OQ il+~ ## _ "sQ
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^ HO^ #"^ K=#. < O|OkOz# Jx "K~ _ "sQ OQ
il+~ J~# `~ "` "\ "`x _, P "`x < "s M` O|OkO`
_ Ke. < O|Ok` JHO@ i J~# `~"`, Jx ^
O|OkOz# Q" \@# "\H O|OkOz# H" "=#.
23. J OQ il+~ :
U 1 #O_ =i 31 =~ [iy# P^ == "[~ _ "sQ D

il+~ #"^ Ke. "[~ _ "s [iy# P^, = OQx nx
^~ ijeOK =K#.
60
PiH ==~ x~} Q= OK~u
24. <i H (=Of JHO@):
PÔ =i =O # ijeOK@ Q=OKf < i H `~

K=#. <i|_\ =i P^ == O|OkOz# "`= OQ
il+~ iQ "# `~"` OKu H~î U q^=Q P^= =z#k,
ZO` Y~ J~O^# q+# |_@ zOz# JOH` iHx =
OK@ `Q K~ fH#@ JQ Y~# xOuOK@ =i J=~O
"~ J^# H\~O K@ g H#. \.U a, P =,
*# O|OkOz# Y~ `H=Q `xv Ke.
25. >O_~ il+~ :
# O|OkOz# >O_~ =|_# O^~ P >O_~ q=~= xs` #=<
#"^ Ke.
26. _l@ il+~ (il+~ P _l\) : (^~=` il+~) D il+~ HO\~ #O_,
W`~ #O_ JOk# _l@ q=~# #"^ K=#. u < =# _l@
uiy KeOz# _l@ <i H`# =i O=ìH H`# i=#.
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q =i Hq# _l\, H+< _l\ "II =iy _l@.
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100
PiH ==~ x~} Q= OK~u
17. PiH ==~ OK~f H~î ^`
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M` #"^ K e. J^qÔ Q `# H~Ox = |Ok Z@=O\ J=H`= H,
JH=, x^ îxQxH _O_ KO^ u~A "i = il+~#
(W~ <=) ijeOKe. OK~f H~î `# H~O [iy# #xH =HQÒQ
^` =OKe LO@Ok. H|\ PiH ==~ O|OkOz# x=@ +"#
J=Q# Hey LO_ ` x^# qxyOKH< =O Yz`Ò` ==iOKe.
~|_ O|OkOz# ==~ OK~f H~î ^` :
1.
PiH O=`~O ~OxH =O^ ~|_ O|OkOz# #, < `~ _=O_

=kO, WO\#, HQ~O/H\ ~O #, H@# #, H|\ \q #,
== q `H #, Mm #, "^# #` @ _<l,
\OQ, h\ qxQ Ks# WO\ #` He _=O_ x~~OKe. <"s h\
~ A
, # A
, =$u =~ #, J=\, aeOQ x~} J#=`,
|O^ ^_ A, J~^ ~=, K~=, O`, H, OQ HO,
"^# "\ "= _=O_ x~~OKe. _=O_ "~ "~ il+~
x~OKe.
2.
` QO@, ^H O|OkOz# QO@ il+~ x~OKe.
3.
ZH# _l@, #H HO\H~ KeOK W.O._., h\ OH [ KeOK

q~ O|OkOz q_q_Q il+~ x~OKe. # KeOK J_#,
L^Q KeOK J_# q=~ è il+~ x~OKe.
4.
P_\ JO`~, ~Ks qkOK|_# = q=~, KeO, JO`~ LO~}

q=~ il+~ x~OKe.
5.
^~ _=O_# ^"sQ =K_xH K~ (_=O_ <\ *s, |H~

=H =HQ` ^ =Oz |H~^~` KiOz, XOK@O, "O_ |H~
q+O K@~"# K~ fH=_O)
6.
~|_ O|OkOz# M` H= x~} ~+ `QO@ "`< QO\, 14

~. QO\, #~l, q#~ QO@, ~OK Q~= "`#O QO@, ~+ PiH
OO QO@, HO^ PiH OO QO@ ". q=~ il+~ x~OKe.
101
PiH ==~ x~} Q= OK~u
7.
8.
"Ò _=O_` e = ~Qux ijeOK@

= |H~ = =" ^~, K@ ~OQ K~ fH=_O ^~ "\
=H |H~^~ <\ OOK@, OK~f =" KiOz x~O
fHx, H~ ^~ =H K~ fH=@O.
9. >[s x` H+|H, |H# ie (sHx+<)
10. = ÔHx |H~# iH=sK@ ^=Qx |H~# ~^K@
=~JkHiH (HO>O\ Jî\) u^# Oe.
#Q^ # Q= OK~f H+K Z=HO LOK~^. g\x ^ "# O` Ò^~
O|Ok` ^HO^ >[s [=K= LO@Ok. Z\ i`# = HO^ =z#
#Q^# <~Q Y~K_xH JkH~O ^. (>[s ~ 7(2) ~#|_# Hx `H
O^~ q#~O H^). J^qÔ Q OK~f H~î ` M`H [= K |_#
#Q^ q=~# è "K il+~# x~ LO_e.
a `~K =O^ fH#=# *Q`:
1. a _~OQ JkHi O`HO `xiQ LO_e.
2. a H\~OK|_# H <Q JOK _ P JHO\ =sH~}# `
O_ "e.
3. x~tOz# ~" =`" a# `~Ke.
4. a ^ FK~ H #H# (l~H Hx) =iOK~^.
5. a `xiQ P Y H JkHiH =^ LO_e.
6. a `xiQ _i ZO_~"O\ LO_e J^qÔQ ax "`x ^Q~
L# ~~H ~@ Ke.
7. a `xiQ Z~~` ~H` ^$gH~} Ke.
8. a K Jx~H# =~ K~, ~# ^$gHi O|Ok` _~OQ
JkHi iO`HO Ke.
9. a LO_ #=< O`HO iH~ LO_ #=< ("< QK~) O`HO XH
qÔQ LO_e.
10. a H~" O|OkOz O|Ok` =~ JkHi (HO>O\ Jî\) H =OEs
LO_e.
102
PiH ==~ x~} Q= OK~u
11. a <<_ iH\# `xiQ [`Ke.
12. a ~` O`HO ( WOH QK~) K|_# JnH$` JkHi H P"^

L`~# [`Ke.
13. a =OE~ K#_ ~ a ~_ JO_ Hx (paid and Cancelled) O
"=#.
"K~ : Y~ O|OkOz# FK~ D HOk qÔQ LO_e.
u FK~ ^"#O` =~ =kOK|_ LO_e.
u FK~ =~ H=O \ <O|~ "e.
FK~ i q=~ "_O` @ a "`x JH~ ~O _ "e.
'K ^~ KeO [iy#n, H ~@ ^~ [iy#n "\ q=~ JO> KeO

q^#O FK~ "e.
J=~"# K@ O JO\Oz FK~ O`HO fH"e. (~.5,000 =i P#

KeOK "` Wk `xi)
a ''J#=uOK |_#_ FK~ J=Òk. a J#=uOz# '=~ JkHi O`HO

LO_e.
FK~ KeO [iy# "O@< ''paid and CancelledJx "e.
K *s K@_ `H=# *Q`:

Q=OK~f i) [iy# #, ii) H#Q, iii) PQO`H Y~ (HO>O*h
) iv) (~ >") L^Q r` "^Q KeO K ^~< [~Qe.
Q=OK~f ~OK K# O`HOK@_ D HOk *Q` fH"e.
1) a# iK__O :
i)
# KeO : Q=OK~f [iy# # KeO K= =z#C_ D

HOk q+ ijeOKe.
OK~f H@s / P |Ok <\ "# x q=~O, Q=OK~f f~#O,

i< =OE~, OHuH =OE~, x JyOz# q=~, x^ q=~
ijeOKe.
103
PiH ==~ x~} Q= OK~u
H` "[~"O\ HO (O.|H) iH~ K|_# q+O
a#Oê H` q=~ O.|Hx P #Oê H` q=~ iK_e.
a "# "Ò K "# "Ò XH\Q L#^ ^ J< q+x

^$gHiOKH"e. K=# iH=s K|_#"? ^? ^$gHiOKH"e.
q=~h ijeOz `$ _# `~"`< K O`HO Ke. H+ HO<O\
H O_ " \ i JHO@ ^xH O |Ok O z# " H+ |H #O^
LîOK=#k. *.P~."., .l..P~." <+# ~~ ZO"O\
= #O^ K |_# # |~ HO<O@ "\i HO<O\ "[~"O@
H=#O^ qkQ iH~ K=#. |~ HO<O@ =~ _ iK_=#.
"~O ~A [iy# b q=~ Q= #O^ LOK=#.
ii)
H#Q KeO : Q=OK~f J=~xH H#Q K# ~, =y,

== "II# "\H KeO K@C_ D HOk q+ Q=xOKe.
OK~f H@s/H~ JO@ LOz# <\ H#Q K# ==
q=~, =O_ i+` f~#O, ~ Q=OK~fH JOk# q=~ K_e.
=z# ~ a H~O il+~ #"^K# q=~ iQ L#" "

K_e.
~~ K# ~ <}` ijeOz `$_e.
KeO H~ ` ~K# a KeO K=# "Ò K "# "Ò i~#^

^ K_e.
q=~h ijeOz O`$ KOk# `~`< K O`HO Ke.
iii) PQO`H Y~ (HO>O*h) KeO :Q=OK~f JC_C_ K=#
Y~ ^ J#HO_ =K J=~"# Y~ KeOK@C_ D HOk *Q`
fH"e.
U J=~xH ZO` Y~ K~? D Y~ K=# J=~O LO^? K# Y~

~# a L<?
W\ Y~ Q=OK~f P"Ô LO^? H ^$gH~} L#^?

q+h H~ JO@ LOz# <\ ^~ ijeOz `$_# `~"`
a "Ò, K# "# "Ò XH\Q L#^ ^ J< q+x ijeOz
O`HO Ke.
104
PiH ==~ x~} Q= OK~u
2. K "@C_ =i O`HO K@C_
K *sK@ =O^Q O/>[s `y#O` #Q^ xL#@Q x~~}

KHx =`" K *sKe.
K L# JO +OQ #` ~e.
K ~# JO k^, H\"` K#>` K O`HO K"~ P k^#

^$gHi H# O`HO Ke.
K "`x JOH =i JH~ JQ JH~ =O^ "@C_ JOH

=O^ Mm O_ K_e.
K ~ JOh K HO@~ ~ " ^x "#HQO K =\#@ K

f<"i O`HO fH"e.
XH" K ~^Ke = P K J_OQ w` H\ ~^ K|_#k Jx ~e.
Mm K JO> q=~ xOx K O`H K_^.
K =i H# *Q`Q ^~Ke.
K Z=i~` "#k +OQ J~= #` ~e. Q=OK~fH
O|OkOz# K _ KO^ "@ =# J#=uOK~^.
!
105
PiH ==~ x~} Q= OK~u
18. KHe
I.
=# x~} J#=`: 1. Q= OK~u ik ZO\ =# x~}O K\<

Q= OK~u J#=u LO_=#.
2.
x~}O K> O|Ok` =H ^ = x~}xH O|OkOz# =#

[=<xH O |Ok O z# `# Q= O K~uH ~ =` @Q
=iOK=#.
3.
OK~u H~î g\x ijeOz K@ H~O H=OQ L#K J#qu H~ Q=

OK~u Z^@ LOK=#.
4.
Q= OK~u f~#O ^~ J#=u JOwHiOK=K#/ x~HiOK=K#. XH"

x~HiOz#K JO^ H~}# "` ~HOQ è~=#.
5.
Q= OK~u U x~x 30 ~A è~K#@~` J#=uOz#@Q

qOK=K#. (Deemed to be approved)
6.
=# x~}O # K# =kiQ =`" K=#. JO^ q~ÔQ K#

_ OK~f H~î J\ x~}= P" "\x `yOK@ K~ fH=K#.
7.
` OHx, Q= OK~u OHx Z=~< " @

= J#=u O_
x~} K\ # K `yOK=#. J\ PH=} q+ = Q= OK~u [i=<
_ qkOK=K#.
8.
U"< JuH=} L#K OK~u H~î H< 1981 H~O `yOK=K#.
II.
*~QO iÔ:
1.
i^ x~} Q= OK~u H =Y"# =i `xiQ x~OK=#

^`.
2.
OK~f H~î H=O Ò_ i^ H~H= _ H= O

K~OK_= ~_ T_OK_=, K`# K` k| KiOK_=, `@ O`
h~ xO_ K__O.
106
PiH ==~ x~} Q= OK~u
3.
^= ~QO_ K__O, i.e h~ x= =O_K@ c>H Qx, "_# WO[< P~

Hx Ke
4.
JO@ "^ |e# = yOQ K~OKe.
5.
H=O Ò_ `Qh\ =#~ Hi<+< K~OKe.
6.
Q= OK~f J`=~ = (JO@ "^ , h q~K<, "O` =O^

H#Q K=K#.)
7.
z# "k x~^H \H WOK@ P~Q |OkH HiOKe.
8.
x^ `# |\ ^c \, ^cM< xiOKe. *~QO ^$ |@

L`H_O=O\ H~H= =# i~ H+Ò HO_ K~ fH"e.
9.
=Ozh\ =#~ x~} `Q *Q` i.e \ ~O x~}, bHr x~kOK_O ,

Hi<+< `Q =O K_O=O\ K~) Q= OK~u K\e.
10. JO@ "^ |e# =O Q= OK~u qq^ K~ ^` (\O \O/

H~`) ^~ [ fH=# *Q` Qi è* J=è Ke.
(h\ Hz =_ `Q@, =HQ` i`, i~ i`, i^ H~
"~Q ~KH#@)
III.
"`# a `xvH zOz# KH:
1.
Jx JnH$` JkHi =OE~ =#^?
2.
"`# } =i u XHi "`#= H==Q "<~?
3.
= JnH$` JkHiK =OE~ H|_#^ =i =OE~# =# J= ##

x|O^# "~ =OE~ K<~?
4.
`=x ` P^= "~ KeOK@ [iy#^?
5.
"iH "`# O ^$gH~} `=, Q_= `n =i O ^, `~"` "`#=

iQ =#^?
6.
+< _H~ +< (declaration of probation) Q_ = `n `~ "` =OE~ K# O^~ =

+< _H~+< H==Q =#^?
107
PiH ==~ x~} Q= OK~u
1
7.
`= KeOK#_ J=~"# ^$gH~} `= J> K|_#"?
8.
`H "`#= KeOJnH$` JkHi =OE~ =#^?
9.
|H~ KeO =OE~ (^) ij# `= fH#@ [iy#^?
10. x" Q$= O|OkOz# J^ |H~ `yO [iy#^?

IV.
~@# O|OkOz# }`= a(T.A.bills)
1.
~@# i J~# `n #O_ =_ <Q H~" K@ [iy#^?
2.
~A"s `=, "l, ~ (^) | Ks H==Q =#"?
3.
JnH$` JkHiK a ^$gH~} O`H= [iy#^?
4.
H~=^~_ J=~"# ^$gH~} `= =iOK<?
5.
|^b } `=# O|OkOz#_ P |kb *c+= "~ [iy#^? O`

HiH [iy#^?
6.
|_\ H\~O =#^?
V.
HO\O*O\ a (JQO`H Y~) KHe.
1.
Y~ JkH~O O^_"#^?
2.
JnH$` JkHi =OE~ =#^? =O> x~~Oz# iquH |_ =#^?
3.
H>+# (^) >O_~ >O_~ H~ <\ Q K~O K~?
4.
>O_~ ^~K ^~=` = KeO |_#n?
5.
`=Q "# >O_~ JnH$` JkHiK P"kO|_#^? XH" x Z_ `=

>O_~ P"kOKH=@ H~}= #"^ K_"#^?
6.
[` K|_# FK~ ~^ ~K_"#^?
7.
J=~"# P"^= O^_ "#^?
8.
#"^ O|OkOz# q=~= il+~ r <O|~ ^$gH~} `=

=#^?
1
9.
|_@ H\~O =#^?

108
PiH ==~ x~} Q= OK~u
VI.
xa O|OkOz# (Work bills) KHe:
1.
x g^ \# Y~ J#=u=O^?
2.
JOK< i# =i OHuH"^= =#^?
3.
JOK< `= L# ~@ J#zH (Schedule of Rates) H~O =#"? XH" `_

=#@~` JnH$` JkHiK =OE~ H|_#"?
4.
uk` x [~QK# = Q= OK~uH O|OkOz# ^ H^?
5.
>O_~ <\ q$` K~= [iy#^?
6.
x~~Oz# ^~=` = KeOK@ [iy#^?
7.
`<`H \H (Comparitive Statment) H==Q `~ K_"#^?
8.
JnH$` JkHiK H` #"^ H|_#"?
9.
JnH$` JkHiK H` `xv K|_#"?
10.
` `yO (Jungle Clearence)=i P~... | qxyOz# W#= =O^Q

H` #"^ K~?
11.
H` `xv H~=HO\H~ KeOK=# |H~ P"kOz# ~@ H~= iQ

H H\<~?
12.
xH O|OkOz LyOz# "\i _\ J=~"# q^=Q =#"?
13.
HO\H~K LyOKx "\i " Kx _ ^x Ys^` @Q O>l

Ks _ = K~?
14.
JnH$ ` JkHi Z<.Z".P~. KeO O|OkOz# ^$ gH~} `= =i `=

^$gH~} `= H==Q `~ K<~?
15.
M~OQ # K#@~` H# "\i# il+~ H==Q #"^ K~.

LyOKx "\i il+~ #"^ K~?
16.
=iOz# JOK< (^) x i J~#@ x"kH JnH$` JkHiK `~ K|_

P"kO|_#^?
1
17.
~ il+~ =#= #"^ H|_#"?

109
PiH ==~ x~} Q= OK~u
J#|O^=
!
110
PiH ==~ x~} Q= OK~u
1
H O
01.
02.
03.
04.
05.
06.
07.
08.
09.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
qq^ il+~ #=<

JO=
=h " il+~
W~<=
#`# JHO@ #=< (6Z) (k#i P^= il+~)
#`# JHO@ #=< (6Z) (k#i == il+~)
#`# JHO@ #=< (6&1) ( OQil+~)
#`# JHO@ #=< 14 (J OQ il+~)
#`# JHO@ #=< 2 (H@ (@|_) = \H) #`# JHO@ #=< 3 (~=e# P^= =i KeOK=# KeO) #`# JHO@ #=< 4 (_l@ =i J_# =i J x=) #`# JHO@ #=< 5 (q_O\ O_ H x= \H)
#`# JHO@ #=< 9 (~ P il+~)
#`# JHO@ #=< 11 (K~ P il+~)
#`# JHO@ #=< 15 (~_ q=~= il+~)
#`# JHO@ #=< 16 (= il+~)
#`# JHO\ #=< 10 (_=O_=H \H (_..a)) WO\ # _=O_ il+~
h\ ~~ _=O_ il~
# _=O_ il+~
# _<+# / _l\ il+~
-
111
l.<O.
111
111
112
112
113
114
115
116
116
117
117
118
118
118
118
119
119
120
120
121
122
122
123
123
PiH ==~ x~} Q= OK~u
25. #`# JHO\ #=< 13 (H il~)

26. gk n= "i il+~
27. gk n= il+~
28. Z*O_ <\ HO
29. =" [~ il+~
30 qx\/f~< il+~
31. ~j^ H=
32. =$u "~ #
33. x~} J#=` H@#
34. P* `=
35. # KeOK@ a (_=O_) `=
36. #=< |_\ (#`# JHO\OQ q^#= H~=)
123
124
124
125
126
126
127
127
128
129
130
131
!
112
PiH ==~ x~} Q= OK~u
101. =h " il+~:(#=<)

Q= OK~f H~O
=h" il~
H.
~j^ ~j^ <O|~ ~j^ |
OY | <O. ZH_ #O_f# "i O`H=
ZH_H ~, ^
1.
2
3
4
5
H~î
O`H=
6
"^\
~j^
`k
7
z=i H~xH
~j^ JO^*# O`HO i=~
`k
`k
8
9
10
11
02. W~ <= il+~ (#=<)

Q= OK~f H~O............... W~ <= <O............... `k:................
Ò
#
~
=
W. QO. h\ \OQ _< l
# # # # |H~ ` O
|H~
~j^ KeOz# WO\ <O.
<O "i ~ /# W. QO. h\ \OQ _< l
H<H <
# # # #
<O.
1.
2
3
4 5
6
7
8
10
11
12
13 14
15
q
J^
~î |O^ # ~E"i "~O iH\ "= Q$x~} _l@ W`~=
# ^_
O` O` A
J#=`
|H~ ` O
16
28
17
18
19
20
21
22
23
24
25
26
"`=
(Contd.)
27
!
113
PiH ==~ x~} Q= OK~u
~j^
<O.
q=~
"[~ _ ()
"[~ _ ()
"[~ _()
"[~ _()
"#~ _ "#~ _ "#~ _

()
()
()
P*H _ P*H _ P*H _
()
()
()
(W`~ q=~
U"<)
"#~ _
()
P*H _
()
k#i "Ò
1
`n
k#i P^= il+~
03. #`# JHO\ #=< 6Z (Q`= x~Oz# z\)
1
2
30
`n
FK~
<O.
q=~
k#i == il+~
"[~ _ ()
"[~ _ ()
"[~ _()
"[~ _()
"#~ _ "#~ _ "#~ _

()
()
()
P*H _ P*H _ P*H _
()
()
()
(W`~ q=~
U"<)
"#~ _
()
P*H _
()
1
2
30
"`= _ "sQ
PiH ==~ x~} Q= OK~u
04. #`# JHO\ #=< 6Z (Q`= x~Oz# z\)
k#i "Ò
114
"`= _ "sQ
05. #`# JHO\ #=< Q= 6OK~f

=i
1
.................................., 200.....200.....OI = H <i =i "iH ~|_ KeO (~O6 =i 1) il+~
~|_/P^=
M` ^/ _ P JHO@
OII=
|_\
Q` OII=
U
M`
"
E<
PQ+ O |~ JH|~ #=O|~ _O|~
(~II ")
[#=i |=i
=i
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"`=
~O x
1) Ku x
2) O x
3) @[s x
4) @|_
5) .Z.F.=^ x
115
OK~f xk ~1
~"# ~|_
# P^=
<`~ P^=
H QO@ =i q~=
#+ i ~= =i H \~O
OK~f xk ~2
_l@ =i J_#
8011 q+ (W#~#) =i ## x^
_l@
8443 q _l@
J_#
8550 q J_#
"Ò [= J_#
^ "`= ~O x HHx
PiH ==~ x~} Q= OK~u
H@ JHO@ [=
H@ P^=
|}= =i J_#
"Ò H@ P^=
"Ò .xk ~1
06. #`# JHO\ #=< 6 =i 1

Q = OK~f .................................., 200.....200.....OI = H <i =i "iH ~|_ KeO (~O6 =i 1) il+~
==/KeO
M` ^/ _ P JHO@
OII=
|_\
Q` OII=
U
M`
"
E<
PQ+ O |~ JH|~ #=O|~ _O|~
[#=i |=i
=i
` OII
"`=
OK~f xk ~1
~"# JHO@ ==
H@ JHO@ ==
|}= =i J_#
^ "Ò OK~u xk ~1
116
^ "`= =yO x HHx
PiH ==~ x~} Q= OK~u
OK~f xk ~2
_l@ =i J_#
8011 q+ (W#~#) =i ## x^
_l@
8443 q _l@
J_#
8550 q J_#
^ "Ò _l@ J_# ~2
~O x
1) Ku x
2) O x
3) @[s x
4) @|_
5) .Z.F.=^ x
07. #Q^ HO (H+ |) #`# JHO@ H~O #=< <O.8. Q= OK~f H~O < E 2006
[=
Y~
[= `k
FK~
<O.
[= q=~
K K# =Q~
~H=
@[s
=sH~ } /
M` ^
`k
FK~ <O.
Y~ q=~=
~H=
O/>[s
=sH~ } /
M` ^
10
11
12
13
14
572006
25
003580071
8706
WO\ # =
105000
672006
26
<i h\ ~=
250000
021550177
8706
772006
27
` |*~ A =
150000
051510177
8706
872006
872006
K# <O. (14) ^~
.\.F. [= K#q
.\.F. #O_ ~Oz
Qi i@ q_^ K#q
500000
K< <O. (14) ^~ .\.F.

[=
~OK Qi i@ _ K#q
(1)
(2)
(3)
117
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PiH ==~ x~} Q= OK~u
1
|_\/ "iH x"kH #=<
H=
OY
1.
2.
3.
4.
JO=
*.<O.
~|_/P^= (OQ}=)
KeO/== (OQ}=)
~|_/P^= (q=~=)
KeO/== (q=~=)
135
136
137
141
!
134
PiH ==~ x~} Q= OK~u
Q=OK~f..........................=O_=......................l..........................
H |_\ OQ}=
P^=
M` ^ / _ P JHO\
OK~u xk ~ 1
"= H
200 200 .
|_\ JOK<
200 200 .
=iOz# JOK<
200 200 .
|_\ JOK<
200 200 .
~"# ~|_
0035
0041
0042
0045
0049
0059
0215
0216
0250
0401
0403
0405
0406
0515
1054
1055
1601
1604
4000
6003
6004
# P^=
~ P #
"#= #
~, } #
W`~ # =i OH=
"`= # P^=
<`~ P^=
=_ [=
* #
h\ ~~ =i i^=
Q$= (OQ)
W`~ OH s
O=~#
O=~#
=` i=
J@g =i =#}
W`~ Qg}a=$k H~H=
~_ =i =O`#
~_ ~"}
"Ò <`~ PÔ
H QO@ =i q~=
#+ i~= =i H\~O
^ "`= ~"# P^=
@|_ ~|_
@|_ P^=
|}=
JO`~` |}=
Ò #O_ |}=
"`= |}= =i J_#
^ "`= @|_ P^= H@ JHO@
"`= P^=
OK~uxk ~ 1
!
135
PiH ==~ x~} Q= OK~u
Q=OK~f..........................=O_=......................l..........................
H |_\ OQ=
==
M` ^ / _ P JHO\
OK~u xk
"= H
200 200 .
|_\ JOK<
200 200 .
=iOz# JOK<
200 200 .
|_\ JOK<
200 200 .
~ 1
~"# ==
2049
2059
2204
2205
2211
2215
2225
2235
2236
2250
2405
2406
2505
2515
2801
3054
4059
4515
5054
6003
6004
=_ KeO
* #
H_ =[# s
H O$`
= t OH=O
h\ ~~ =i ~Ô
+.., +.`. =i "#H |_# `~Q ` OH = =
OH ^` =i OH==
+H~=
W`~ OH s
=` i=
=lH J_= =i ^~} J@q L``
Qg} Lk H~H==
W`~ Qg}a=$k H~H==
H (q^` H)
~_ =O`#
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== H@ JHO@
*# g^ H@ (@|_) ==
W`~ Qg}a=$k ^H= @|_ ==
~_ =i =O`# @|_ ==
|}=
JO`~` |}=
` |}=, J_#
"`= == ^ OK~u xk ~1
!
136
PiH ==~ x~} Q= OK~u
Q=OK~f..........................=O_=......................l..........................
H |_\ q=~}
P^=
M` ^ / _ P JHO\
OK~u xk ~ 1
"= H
200 200 .
|_\ JOK<
200 200 .
=iOz# JOK<
200 200 .
|_\ JOK<
200 200 .
~"# ~|_
0035
800
0035
0041
800
0042
106
0045
101
121
122
123
111
112
800
74
76
78
0045
0049
800
0059
011
102
800
0059
0215
01
# P^=
~ P #
WO\ #
"`=
"#= #
"# #
~, } #
xH ikH "tOK ~ #
W`~ # =i OH=
q<^ # (H| >eq[<)
HQ~= / H\ ~=
== = #
Mm ^= #
H@# #
W`~ K@= HO^ = K# #
( |s)
W`~ P^=
_=, |H@ (s) #"^
~= #O_ = K# P^=
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1 \OQ #
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=_ [=
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* #
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q+#s J^
W`~ P^= (Hf` _l@, [i=<,
[ )
"`=
h\ ~~ =i i^=
h\ ~~
!
137
PiH ==~ x~} Q= OK~u
Q=OK~f..........................=O_=......................l..........................
H |_\ q=~}
P^=
M` ^ / _ P JHO\
104
501
800
02
103
0215
0216
800
0216
0250
800
0401
104
105
800
0401
0403
800
501
78
75
0403
0405
102
103
800
0405
0406
0515
101
74
76
"= H
200 200 .
|_\ JOK<
200 200 .
=iOz# JOK<
200 200 .
|_\ JOK<
200 200 .
A, [i=<
# ~=
W`~ P^=
=~QH= (=~l) =i i^=
=~QH= HO^ P^=
"`=
Q$= (OQ)
W`~ P^= (J^ "IIq)
(Z) |Ok Q$= J^
(a) =u Q$= J^
() ^~ J^
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== =, =` #O_ P^=
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W`~ Qg}a=$k H~H=
PO^^ OKf~* K@O HO^ P^=
il+< Ks
A

(J) WH "_HO A
!
138
PiH ==~ x~} Q= OK~u
Q=OK~f..........................=O_=......................l..........................
H |_\ q=~}
P^=
M` ^ / _ P JHO\
14
77
800
0515
1054
102
1055
1601
900
"= H
200 200 .
|_\ JOK<
200 200 .
=iOz# JOK<
200 200 .
|_\ JOK<
200 200 .
(P) < A
(W) PH=} A
(D) "~O\ =i _O\ A
(L) =# x~} J#=u A
(T) q+#s =i =#g^ H~~
(|) ~î A
(|) [##, =~} ^$= `= *s A
(Z) #, =i ^# "\H A
Q= OK~f Pn#Ox = J^
"= bA ~=
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(a) K` =i HO J=HO
W`~ P^=
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H QO@ =i q~=
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2.W.l..
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1) "`#= QO@ (qx_)
2) ì QO@
3) #~l QO@
4) Q= OK~f q^` qxQ Ks
5) +.. "~ |s x~} QO@
6) `H QO@
7) uiy KeOz# `yO
"`=
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1) .. QO@
_) \ # x^
1) L`= Q= OK~f J"~
W) HO^ PiH Hg+< QO@
1) \.Z. QO@
!
139
PiH ==~ x~} Q= OK~u
Q=OK~f..........................=O_=......................l..........................
H |_\ q=~}
P^=
M` ^ / _ P JHO\
"= H
200 200 .
=iOz# JOK<
|_\ JOK<
200 200 . 200 200 .
|_\ JOK<
200 200 .
K) ~+ ` |_\ H\~O
1) OKu H~^~ r`=
2) OKu H~^~ } `=
3) ~OK Q~= "`#=
4) HO\ û L# OK~f H~^~ $u
5) qx_ |OkH r`=
900 6) `yO ~O_~, sO_

1601 "`=
1604 #+ i~= =i H\~O
Z) =$u #
a) q<^ #
) P =i_ ~K~
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200 W`~ #+ i~=
900 `yO sO_
1604 "`=
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^ "`= ~"# P^=
@|_ ~|_
4000 @|_ P^=
800 W`~ P^=
4000 "`=
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|}=
6003 JO~` |}=
6004 ` #O_ |}=
^ "`= @|_ ~|_
"`= P^= OK~u xk ~1
!
140
PiH ==~ x~} Q= OK~u
Q=OK~f..........................=O_=......................l..........................
H |_\ q=~}
==
M` ^ / _ P JHO\
OK~u xk
2049
104
2059
01
053
103
104
2059
2204
103
104
800
2204
2205
102
105
800
2204
2211
101
27
103
800
2211
2215
01
001
01
02
102
21
29
105
001
01
02
21
29
107
800
2215
"= H
200 200 .
|_\ JOK<
200 200 .
=iOz# JOK<
200 200 .
|_\ JOK<
200 200 .
~ 1
~"# ==
=_ KeO
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* #
H~ =#=
x~} =i i~
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bA (H~~ Ks)
"`=
H_ =[# s
q^~Hx = H~H=
P@, H_
W`~ Y~
"`=
H O$`
H O$` `=
aH |s
W`~ Y~
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= t OH=O
Qg} @O| OH= =
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u =i t P~QO
W`~ Y~
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h\ ~~ =i ~Ô
h\ ~~
x~ H ` O, i#
"`#=
$u
Qg} h\ ~~ ^H
~~ =i =y
W`~ x~}, =~=`
"Ò h\ ~~
i^ =
x~ x~}
r`=
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x~}, =~=`
"Ò iÔ
=~Q ~^ s
W`~ Y~
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!
141
PiH ==~ x~} Q= OK~u
Q=OK~f..........................=O_=......................l..........................
H |_\ q=~}
==
M` ^ / _ P JHO\
"= H
200 200 .
|_\ JOK<
200 200 .
=iOz# JOK<
200 200 .
|_\ JOK<
200 200 .
2225
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+..OH=O
PiHa=$k ^H=
+.`.OH = O
PiHa=$k ^H=
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PiHa=$k ^H=
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OH ^` =i OH==
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W`~ Y~
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II qx* |Ok r`= (>[s ^~)
III qx* |Ok r`= (QO@ ^~)
IV << qx* |Ok r`= (O` =#~ ^~)
"`= "`#=
01
102
02
102
03
102
2225
2235
02
101
104
800
2235
2236
101
102
2236
2250
102
103
800
2250
2405
101
800
2405
2406
01
102
800
2406
2505
01
702
800
2505
2515
101
01
!
142
PiH ==~ x~} Q= OK~u
Q=OK~f..........................=O_=......................l..........................
H |_\ q=~}
==
M` ^ / _ P JHO\
02
04
06
11
13
14
15
16
20
21
24
27
28
30
31
32
51
52
53
54
64
70
2515
2801
001
01
02
800
2801
3054
337
27
3054
"= H
200 200 .
|_\ JOK<
200 200 .
=iOz# JOK<
200 200 .
|_\ JOK<
200 200 .
$u
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J#kH~ #~iO =i \.Z./_.Z
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!
143
PiH ==~ x~} Q= OK~u
Q=OK~f..........................=O_=......................l..........................
H |_\ q=~}
==
M` ^ / _ P JHO\
4059
01
051
201
60
051
4059
4515
101
53
4515
5054
337
5054
6003
6004
"= H
200 200 .
|_\ JOK<
200 200 .
=iOz# JOK<
200 200 .
|_\ JOK<
200 200 .
== H@ JHO@
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W`~ Qg}a=$k ^H= @|_ ==
OK~f ~*
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JO`~` ~}
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(#`# JHO@ x= H~O |_@ #O^ ~"# ~|_, H@ ~|_, J

J_# =i ~ "# ==, H@ == J J_# Ke _l\
=i q J_# "iH ~|_ == H =`" Ke. |_\
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!
144
PiH ==~ x~} Q= OK~u
1
Z..\.. ~"
H=
OY
1.
2.
3.
4.
5.
6.
7.
8.
JO=
*.<O.
Z..\.. ~" 106

Tour Advance Register.
Z..\.. ~" 23
Treasury Bill Book
Z..\.. ~" 70
Register of Cheques
Z..\.. ~" 14
Non-Govt Cash Book
Z..\.. ~" 5
Register of Undisbursed Pay Z..\.. ~" 20
Acquittance Register
Z..\.. ~" 88
Permanent Advance Register Z..\.. ~" 89
Increment Watch Register -
146
147
148
149
150
151
152
153
!
145
PiH ==~ x~} Q= OK~u
Increment Watch Register - Increment Due in the month of

APTC Form 106
(WOH"O@ =OEi ij# il+~ - Z..\.. ~" 106)

Sl. No. Name
Desig
nation
=.O. ~
146
The
Scale of
pay
Pay now
drawn
Rate of
increment
Pay to be drawn after Reference No. & Date of Remarks Initials of the
releasing the increment
Drawing Officer
increment
i~< <O.
WOH"O@ WOH"O@ `~"`
_
P
~@
_ K=# rÒ WOH"O\ =OEi `k
K
r`
O
5
8
4
6
7
i=~
9
_~OQ JkHi
~h+
10
PiH ==~ x~} Q= OK~u
Register showing thedetails of Advances of Travelling Allowance on

tour and recovery
(Tour Advance Register)
APTC Form 23
i=~
Remarks
#Q^ ~<
In cash
By adjustment
~@ ^~
iH=s q=~=
|< KeO q=~=

Amount
Details of recoveries made
`n =i
O|OkO` KeO
Details of advance paid
Date and place of

payment
` L^Q= =i
^
Name and Designation of

Government
Sl.No. (=.O.)
(}=# Q# ~z# |< =i iH=s il+~ Z..\.. ~" 23)
!
147
PiH ==~ x~} Q= OK~u
148
PiH ==~ x~} Q= OK~u
Sl. No. (=.O.)
Bill No & date (a <O. `k)

Particulars of the bill (a q=~=)
Gross amount of the bill
( a Q =)
Net amount (xH~ "`=)

Name & designation of the Person
in whose favour Government drafts
etc are to be drawn ( ` _ =Q~

_ K@ J#=uO|_# JkHi ~
=i ^)
9
10 11 12 13 14 15
Date on which the bill was received

(a JOk# `k)
Token Number/Transaction ID
alloted by the Treasury & Date
(@[iK U~@ K# \H< <O./`k)
Date of return uiy =z# `k
Date of re-submission and Sl.No.
(=^ uiy =iOOz# `k =i =H <)
Initial of the DDO (_._.X. ~h+ )
Amount passed by the Treasury
(@[sK H|_# =)
Amount disallowed, if any (x~HiOz#
= U^< =#@~`)
Treasury Bill Book

APTC Form 70
Signature of the drawing or

disbursing officer (_~OQ ^ _ i OOQ
JkHi O`H=)
(@[s a H= - Z..\.. ~" 70)
Name & designation of the

messenger authorized to collect
token from the Treasury and cash
from the bank/Treasury ( @[i #O_
\H< =i O ^ @[i #O_ =
J#=uOK@ J#=uO|_# JkHi ~
^)
16
Date of receipt of money and initial

of the DDO (= JOk# `k =i
_._.X. ~h+ )
17
Reference Page No of register UDP

Cash Book in which entered (._.
il+~ zOz# l. <O. H+ |H
#"^)
18
Initial of the DDO (_._.X ~x+ )
12 3 4
Register of Cheques
(APTC Form 14)
(K il+~ - Z..\.. ~" 14)

Sl. No.(H.O.)
149
Date of receipt
Cheque No. & Date
Erom whom
Amount Rs.
Date of credit to
DDO attestation
([= J~#
`n)
(K <O. `k)
received
= (~II)
bank (O
(_._.X.
[= K# `k)
^$gH~})
(Z=i #O_
JOk#k)
4
PiH ==~ x~} Q= OK~u
Non-Govt Cash Book

APTC Form 5
(<< Q=~"O\ #Q^ HO - Z..\.. ~" 5)

Date of
Receipt.
Particulars (q=~=)
Amount Rs.
Date of Disposal
(=)
(i+iOz# `k)
([=J~#
`k)
1
150
PiH ==~ x~} Q= OK~u
5
Payments (KeO
)
Receips ([=)
Closing Balance
("`=)
XXX
Total:
LIC
(=yO x)
("`=)
Atbstract
(=)
Opening Balance (~O x)
Total:
Amount Rs.
XXX
(OQ=)
(Z.S .)
Bankloan
(O |}=)
Societylon
(\ |}=
Court attachments
(H~ [)
Particulars (q=~=)
PiH ==~ x~} Q= OK~u
(OII =~ <O.)
(Xil#Q #Q^ H|_# a

/ K q=~=)
Amount of the bill or

cheque ( a ^ K
=)
(O}Hx #Q^)
Date of subsequent
disbursement (`^"`
O} K|_# `k)
Amount disbursed
(O} K# =)
Balance (x)
Date (`k)
10
J~@" ^x #O_ O}
[iy#k)
11
Particulars of
payment(KeO q=~=)
Disbursement (O})
Number of receipt item

from which disbursed
( <O. (^) [= J~#
Register of Undisbursed Pay

APTC Form 20
XXX
XXX
XXX
XXX
XXX
Amount undisbursed
(|\_ Hx r`=# O|OkOz# il+~ - Z..\.. ~" 20)
Description of bill or
cheque originally cashed
151
Annual serial number
Undisbursed Balane of Bills Cashed (O} Hx a x)
Opening balance (~O x)
Amount received (JOk# =)
Total ("`=)
Deduct amount paid (KeOz# = `yOKk)
Closing balance (=yO x)
(Rupees...............) (~............)
(` |< il+~ - Z..\.. ~" 89)
152
PiH ==~ x~} Q= OK~u
Opening balance (~O x)

Total
("`=)
10
Remarks ( i=~)
Amount (=)
K|_# S@" [= = II <O.)
Serial No. of item of

charge recuped (Y~
(a #O|~)
No. of bill
Date (`k)
[=K=_# `k)
Receipt ([=)
Date or recoupment from

the Treasury (@[s #O_
Mode of recoupment
( K|_# q^#O)
(=)
Amount
(q=~= =i _~"O\)
Description and
department
(<"s = II <O)
Monthly serial number
Date ( `k)
Charges (Y~)
11
XXX
XXX
Deduct charges (Y~ `yO)
XXX
Closing balance (=yO x)
XXX
Add unrecouped expenditure as per sub- vouchers (~@ Hx FK~ Y~ Hek)XXX

Total pernment advance ("`= ` |<)
XXX
Permanent Advance Register

APTC Form 89
(JH>< il+~ - Z..\.. ~" 88)

` ^ `èH |Ok JH>< ..................\.U. < O|OkOz#q...............
10
11
12
(Rupees..................)
Passed for Rs.... (JnH$ìOz# ~...)
(Rupees..................) on the authority of Establishment of Bill of TA for................................
13
Remarks ( i=~)
Net amount (xH~ "Ò)
Miscellaneous
( qbx)
LIC (Z.S.)
Benevolent Fund
( a#O\ O _)
Court attachment (H~ J\K"O\)
qOQ ")
Payroll Savings Scheme ( ~
aeOQ \)
House Building Society (
(HP~\" \)
Due to Cooperative Society
(J=~"# K@ O JO\Oz `k
"=#. KeOx S@" <@ K
^$ gHiOKe)
Dated, signature with stamp

where necessary. Unpaid items to
be noted as such and attested
xH~ "`=))
Net amount payable ( KeOK=#

3
Outside deduction (|\ `yO)
Total Unpaid Rs:(KeOx "Ò ~....)
14
(Crtified that a proper acquittance has been taken in respect of each amount paid in this roll from the person entitled toreceive it.
PiH ==~ x~} Q= OK~u
Designation (^)
153
(~)
Name
Acquittance Roll of Permanent (or Temporary Establishment of .......................for or TA for the month of....................................
Item No. ( S@" <O.)
Acquittance Register
APTC Form 88
Q= OK~f H~î q^ ^`
(r.F.".. <O.4 .P~. (=O_) Y `k.07.01.2002)
Q= OK~f, ~ OK, q^ x~} `__\xH, Q= OK~f x~

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