                   ।ਭ⥫᪮ ࠢ.
      1.
     1.  ⮢⢮ - ⭨ ண (  ⮢-
)   ᮮ⢥⢨  祭   ஬ 
।ਭ⥫᪮ ⥫쭮   ⮢⢠    
⢥⢥   易⥫⢠ ਭ騬  ⢮.
     2.⢮   ( ⮢⢮) -   ⮢-
⢮,  ஬   ⭨, ⢫騬  -
 ⮢⢠ ।ਭ⥫ ⥫쭮  ⢥騬  
易⥫⢠ ⮢⢠  ᢮  ⢮ (묨 ⮢-
),    ᪮쪮 ⭨ - 稪  (-
⮢),    ⪮,  易  ⥫쭮
⮢⢠,  । 㬬 ᥭ     ਭ-
   ⢫ ⮢⢮ ।ਭ⥫᪮ -
⥫쭮.
     3.⢮   ࠭祭  ⢥⢥ -  ।-
⨥, ०   ᪮쪨 栬,  ⠢  ⠫
ண ࠧ   । ।⥫묨 㬥⠬
ࠧ஢; ⭨ ⢠  ࠭祭  ⢥⢥  
⢥   易⥫⢠    ⪮,  易 
⥫쭮 ⢠,   । ⮨ ᥭ  -
.
     4.⢮  ⥫쭮 ⢥⢥ -  ०-
   ᪮쪨 栬 ⢮, ⠢ ⠫ -
ண ࠧ   । ।⥫묨 㬥⠬ ࠧ-
஢; ⭨ ⠪ ⢠ ᮫୮  ᨤ -
⢥   易⥫⢠ ᢮ ⢮  
  ⭮ ࠧ  ⮨  ,  ।塞 -
।⥫묨 㬥⠬  ⢠.    ⢥    
⭨  ⢥⢥  易⥫⢠ ⢠ -

                              - 2 -

  ⠫묨 ⭨ ய樮쭮  ,
᫨   冷  । ⢥⢥  ।ᬮ७
।⥫묨 㬥⠬ ⢠.
     5.樮୮ ⢮ -  ⢮,  ⠢ ⠫ -
ண ࠧ  । ᫮ 権;  ⭨ 樮-
 ⢠ (樮)  ⢥   易⥫⢠  -
  ⪮,  易  ⥫쭮 ⢠,  ।
⮨ ਭ  権.
     6.୥ 宧⢥ ⢮ -    宧⢥  -
⢮, ᫨ 㣮 (᭮) 宧⢥ ⢮  ⮢-
⢮  ᨫ ८饣    ⠢ ⠫, -
   ᮮ⢥⢨  祭   ஬,   
ࠧ   । 襭,  ਭ  ⠪
⢮.
     7. ᨬ 宧⢥ ⢮ - ਧ  ᨬ,
᫨ 㣮 (८饥, 饥) ⢮   20%
 権 樮୮ ⢠  20% ⠢ ⠫
⢠  ࠭祭 ⢥⢥.
     8.ந⢥ ⨢ (⥫) - ਧ  -
쭮 ꥤ  ࠦ    ᭮  童⢠  ᮢ⭮
ந⢥   宧⢥ ⥫쭮 (ந-
⢠, ࠡ⪠,   ஬諥, ᥫ᪮宧⢥  
த樨,  㣨 ), ᭮   筮 㤮-
     ⨨  ꥤ  童 (⭨) -
⢥  ᮢ.    ।⥫묨  㬥⠬
ந⢥ ⨢    ।ᬮ७ ⨥ 
 ⥫쭮 ਤ᪨ .
     9. । - ᪠ ࣠,  -

                              - 3 -

 ࠢ ᮡ⢥  ९      ᮡ⢥
⢮.  ⢮       -
।   (,  ),  ⮬ ᫥  ࠡ⭨
।. ୮  ।⨥    ᭮  ࠢ
宧⢥  (宧⢥  ᠬ⥫쭮)    
ࠢ ⨢ ࠢ (䥤ࠫ쭮  ।⨥).
⢮ ।  ࠢ 宧⢥    -
 樨,  ꥪ   㭨樯쭮 ࠧ.
⢮  ।    䥤ࠫ쭮  ᮡ⢥-
.
      2.
     ⭠ ⨪  砥  ਭ⨨ 襭  -
 :    ਡ뫨 믫稢 樮ࠬ  ଥ  -
⮢,     礥ন    ⢥  २஢ 
ࠧ⨥ ந⢠.
     ⭠ ⨪  ⮬  ⥫쭮 ⥯ ।-
  樮  ⨪.
        ⨪ ⢠  ⨢稢 䠪-
:   ஭, 襭 㬬  뢠 ⥭-
   権,  㣮 ஭ - 易  ⨬ 㬥-
襭  ਡ뫨,  ࠢ塞  樨,   ᭨
 ⥬   筮-孨᪮ ࠧ,    ᢮
।,  業 権.
     ᭮ ࠢ ਭ 襭  믫 ,  -
⠭  ࠫ   樮  ⢠.
     1.⢮ ࠢ  믫稢 ஬ (⠫쭮,
ࠧ  )   .
     2.   믫稢  죠   -

                              - 4 -

.
     3. 믫稢   ⮩ ਡ뫨  ⥪騩 .
     4.饥 ᮡ࠭ 樮஢ ࠢ ਭ 襭   -
 . ଠ  (ࠧ  業  ⮨-
 樨)    ਡ뫨,  ᯮ㥬  믫 -
  ७⠡쭮 樮୮ ⠫.
     5.⢮  ࠢ ਭ 襭   믫  (-
)   :
     )    ᥣ ⠢ ⠫;
     )  㯠  権   ॡ 樮஢;
     ) ᫨  ਧ ⥫쭮;
     ) ᫨  ⮨    ⨢  ( 㤥 
᫥ 믫 ) 㬬  ⠢  ⠫,  १ࢭ
䮭  稭 ॢ襭 樮 ⮨ ਢ-
 権   쭮 ⮨.
     ⢮ ࠢ ਮ ࠧ饭  樨:
     1. 襭 饣 ᮡ࠭ 樮஢  㬥襭 ⠢-
 ⠫ ⢠ ⥬ ਮ⥭  ࠧ饭 権
 楫 ᮪饭  饣 ⢠,  ᫨ 쭠  ⮨-
 権,  ⠢  饭,  ⠭  쭮
ࠧ ⠢ ⠫. 묠   樨 
  ਮ⥭.
     2. 襭 ᮢ ४஢,  ᫨ ⮨ 権, -
  饭,  ⠭  90% ⠢ ⠫. -
⥭ 樨   ॠ  祭 ,    -
⨢ 砥     ᮮ⢥⢥ 㬥蠥 ⠢-
 ⠫ ⢠  㢥稢 쭠 ⮨  -
⠢ 権  ࠭ ࠧ ⠢ ⠫.

                              - 5 -

     3.࣠ ⢠  ᮢ襭 㯭 ᤥ.
     4.ᥭ    ⠢ ⢠  ਭ ⠢ 
 ।樨.

      3.
      楫 ᯥ祭    ᮢ 筮-
, ⢠  㤠⢠   ⤥  ⥫쭮  -
⢫ ।ﬨ, ࣠ﬨ  ०ﬨ ࠧ
࣠樮-ࠢ ,   ⠪ 㠫묨 ।ਭ-
⥫ﬨ  ᭮ 業 - ᯥ樠쭮 ࠧ襭 ࣠,
㯮祭   業  ⥫쭮.
     業  樠 㬥⮬,   ࠧ蠥
⢫ 㪠    ⥫쭮  祭  -
 ப  । ᫮.
      ਭ 䥤ࠫ쭮     業஢  ࠢ
ॣ㫨஢ 業  ⥫쭮  ⢫   ᮮ-
⢨  ⠭ ࠢ⥫⢠  " 業஢  -
  ⥫쭮".
     祭  ⥫쭮,  ⢫  ॡ-
 業,   ࣠, 㯮祭  뤠 業, -
ত ࠢ⥫⢮ .
     業 뤠    ᭮  ਤ᪮ 
 㠫쭮 ।ਭ⥫   ࣠,  㯮祭  
뤠  業  ।  ⥫쭮.
     業 뤠 ⤥쭮    ⥫쭮.  ப
⢨ 業 ⠭  ᨬ  ᯥ䨪 
⥫쭮,     3 楢.
     ⢨ 業  ਮ⠭  業 㫨-

                              - 6 -

  :
     ) ।⠢  楬 業 ᮮ⢥饣 -
;
     ) 㦥 ⮢   㬥,  ।⠢-
  祭 業;
     ) 襭 業 ᫮ ⢨  業;
     ) 믮 業⮬ ।ᠭ  ᯮ殮 -
㤠⢥ ࣠  ਮ⠭  ⥫쭮 ।-
, ࣠樨  ०,  ⠪ 䨧᪮ , -
饣 ।ਭ⥫᪮  ⥫쭮  ࠧ -
᪮ ,  ᮮ⢥⢨   ;
     ) 樨  ਤ᪮      ४饭 ⢨
ᢨ⥫⢠  㤠⢥ ॣ樨  䨧᪮    
⢥ ।ਭ⥫.
      4. .
     ࡨࠦ   뭥  襭  ।  
ᬮ७ ⥩᪮ 㤠  室⠩ ⢥稪,  .. -
। ᯮ  ⥩᪮   ⢫ ⮫쪮  ᭮
ᮣ襭 ஭,   ⠢塞  ᯥ樠쭮,  ⠪    ⥬
祭  ⢥ ન  .  襭  
쬥 ,   ਧ 祭.
      ᫮    ᮣ襭  ஭-
  뫮,  ࡨࠦ  筮 뭥 ⠪ 襭.

                     樮 ࠢ.
      1.
      ᢮ ᮢ㯭 㤠⢥ ࣠  ࠧ -
 ⥬. ᭮ 樨  (.11),   室 ࣠-

                              - 7 -

     ࣠ .   ꥪ⮢.
     ⢮ ⥬ . ࣠    ࠧ࠭祭
।⮢   稩  ࣠ .      
࣠ .  ꥪ⮢ .   ⠪   ⮬,
  ࣠ ⮩ ⥬  ᮢ⭮, 室  -
 裡,  ⢨    ᨬ.   ࠬ
⮩ 裡  ᨬ   ࣠  -
⥬    㣨 ࣠,   
㪮 㣨,    ⢥⢥, ஫-
     㣨.   ᥬ ࣠ 㤠⢥
  ᭠ ࣠樮-ࠢ .
     ⢮ ⥬  㤠⢥ ࣠  ᨫ 
 ⥬,  ⤥  ⠢  ᠬ ࠧ  -
⥬ ࣠.
     .    ⢫  ᭮ ࠧ   -
⥫, ᯮ⥫   㤥.   ᮮ⢥⢨  ⨬
⥬ ࣠  ⮨  ࣠ ᪮쪨 . -
  (.10) ।ᬠਢ 稥 ࣠:  ⥫쭮,
ᯮ⥫쭮  㤥 .        ࣠
।⠢ ᮡ 䠪᪨ ⥬  ⥬ 㤠-
⢥ ࣠ ,   ᢮ ।,    ࠧ-
 ਧ ࠧ   室   쥢.
      2.
      ⥫쭮  ⥬     冷 롮஢
१ , ⮢ 㤠⢥  ࠫ쭮 ᮡ-
 ,    䥤ࠫ 㤠⢥ ࣠, ।ᬮ७-
 樥   ࠥ ।⢥ ࠦ   
ᮮ⢥⢨  䥤ࠫ묨 ,  ᯮ㥬  롮 

                              - 8 -

࣠ .   ꥪ⮢ ,   ⠪  롮    ࣠
⭮ ᠬࠢ, ஢  ᮮ⢥⢨  䥤ࠫ묨
  묨 ଠ⨢묨  ࠢ묨  ⠬  ⥫
(।⠢⥫) ࣠ .   ꥪ⮢ .
      冷 । 樮-ࠢ묨  ଠ,
  ᢮ ᮢ㯭 ࠧ ⥫쭮 ࠢ. -
⥫쭮, ⥫쭠 ⥬  ⥫쭮 ࠢ ᭮  -
  ᮡ,  ⮦⢫  .
      3.
     ࠢ묨 ଠ  ॠ樨 稩 ࠫ쭮 ᮡ-
   ਭ  ଠ⨢ ࠢ .  ᭮-
   ࠫ쭮 ࠭ -    .
       ਭ  ᮡ 浪,   ॠ
 ⥫쭮  ,  ।⠢饬  ᮡ  ᮢ㯭
⢨, ।⢮  ⢫ ⥫쭠  -
⥫쭮 ࠫ쭮 ࠭ .    ⥫ 
⮨   ᪮쪨 ⠤.
     ࢠ ⠤  ⥫쭮    - ⥫쭠
樠⨢, ᢮  ᥭ  ᬮ७ . -
஥.
      ⠤ - ।⥫쭮 ᬮ७ ஥⮢.
      ⠤  ⥫쭮    砥    ᥡ
ᬮ७ ஥⮢  .  㬥.   ᬮ७  -
⢫   ⥭.
     ⢥ ⠤ ⥫쭮  - ਭ⨥ .
      ⠤  - ᬮ७  ७ 䥤ࠫ 
⮬ 樨.
     ᮡ ⠤ ⥫쭮  ।⠢ ८-

                              - 9 -

 ࠧᨩ,    ⮬ 樨  㤠-
⢥ 㬮    裡   ⪫ ⮬ 樨 ਭ
㤠⢥ 㬮 .
     饩 ⠤  ⥫쭮   -
ᠭ  த .
      4.
      ।ਭ⥫⢮, 㤠⢮, ⥬  , -
⢫   । ஫,  室  ᯥ-
祭 ᭮,     ஢ , ࠭ -
,   業⥩.    楫 䥤ࠫ  
९ ⨥ ।묨   ।ਭ⥫᪮  -
⥫쭮   - ࠭祭   ⨥.
     㤠⢥ ஫ 室   ᯥ祭  -
     ࣠権,  ।ਭ⥫᪮
⥫쭮. ⨦  楫  訬  ⠭  ப
冷 ॣ樨  ।ਭ⥫᪮ ⥫쭮  室-
 祭  ⠭   ᯥ樠쭮  ࠧ襭
(業)   ⢫  ।  ।ਭ⥫-
᪮     ⥫쭮.
      (.2  ..)  । ।ਭ⥫⢮  -
⥫, ⢫塞  ᢮  ⥫쭮,  ࠢ-
   ⥬᪮  祭 ਡ뫨  짮 -
⢮, த ⮢஢, 믮 ࠡ    -
栬, ॣ஢묨  ⮬ ⢥  ⠭ 
浪.
      ।ਭ⥫⢮    ⢫  
ଠ:  ॣ樨   ।ਭ⥫ (䨧᪮  
 ࣠  ॣ஢,    ᮮ⢥騩  -

                             - 10 -

⥫쭮  稫 易⥫쭮 ᯥ樠쭮 ࠧ襭  (業-
)   ப  ⢨ 業 ⥪.   ⮬  㣮 
ꥪ⮬ 㯫 㤥  冷  ⢫  ।ਭ-
⥫᪮ ⥫쭮,  ᯥ稢騩 ଠ쭮 ࠧ⨥ -
,  䨭ᮢ  㤠⢠,  饣 . -
,   㯫  ॣ樨,    ᬮ७
   뤠 業  ,  騥 ᪠  
㠫 ।ਭ⥫  ਤ᪨ .
      ⫨稥  ࠭  饣  ⥫⢠  ᫮
㣮 ⢥⢥   ।ਭ⥫⢮ -
 稭 㯭 ࡠ.

