Kerala Revenue Recovery Procedures- RR online- Procedures in Revenue Offices.

1. tIcf dhyp dn¡-hdn BIväv & dqÄkv 1968
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2. tIcf dhyp dn¡-hdn BIväv & dqÄkv 1968
kÀ¡m-cnv e`n-t¡­ IpSn-ÈnI ]ncn-s¨-Sp-¡p-¶-Xn-pÅ amÀ¤-tc-J-bmWv
tIcf dhyp dn¡-hdn BIväv & dqÄkv {]Imcw ne-hn-epÅXv. Cu N«-¯nse
71þmw hIp¸v {]Imcw kÀ¡mÀ {]-Jym-]n-¡p¶ Øm]--§-fp-sSbpw IpSn-ÈnI
]ncn-hnv Cu nbaw _m[-I-am-¡m-dp-­v.
PnÃm If-IvS-dmWv PnÃ-bnse IpSn-ÈnI ]ncn-hnsâ A[n-Imcn {]hÀ¯
kuI-cy-¯n-p-th­n ‘If-IvSÀ’ amcmbpw A[n-Im-c-s¸« DtZym-K-Ø-·m-cmbpw
(Authrised Officer) sU]yq«n If-IvSÀam-sc-bpw, AÀ.-Un.-H- am-scbpw Xl-knÂZmÀ
amscbpw Npa-X-e-s¸-Sp-¯p-¶p.(2{c}).73þmw hIp-¸p-IÄ)
Hcp If-IvSÀ¡v evIn-bn-«pÅ FÃm A[n-Im-c-§fpw PnÃm If-IvSÀ¡v nÀÆ-
ln-¡m-hp-¶-Xm-Wv. F¶m PnÃm If-IvSÀ¡v evIn-bn-«pÅ A[n-Im-c-§Ä
‘IfIvSÀ’ amÀ¡v nÀÆ-ln-¡m³ ]mSp-Å-X-Ã.
IpSn-Èn-I-¡m-c³ IpSn-ÈnI hcp-¯p¶ Btfm, _Ô-s¸« Pmay-¡m-
ctm (2þe)
IpSn-ÈnI CuSm-¡p-¶-Xnv Xmsg ]d-bp¶ S-]Sn ssIs¡m-Åmw. (5þmw hIp-
¸v)
1. IpSn-Èn-I-¡m-csâ PwK-a-h-kvXp-IÄ P]vXn sNbvXv hnäv XpI CuSm¡mw
2. IpSn-Èn-I-¡m-csâ Ømhc hkvXp-IÄ P]vXn sNbvXv hnäv XpI
CuSm¡mw
3. IpSn-Èn-I-¡m-csâ Ømhc hkvXp-¡Ä P]vXn sNbvXv Bsf ntbm-Kn¨v
BZm-b-sa-Sp¯v XpI CuSm¡mw
4. IpSn-Èn-I-¡m-cs AdÌp sNbvXv XS-¦-en sh¨v XpI CuSm¡mw
IpSn-Èn-I-bpÅ Un¸mÀ«p-saân n¶pw dhyp dn¡-h-dn-¡p-th-­n-bpÅ
AÀ°m t^mdw (Requisition form No.24) (hIp¸v - 69(2)) PnÃm If-IvSÀ¡v e`n-
¨mÂ, BbXv ]cn-tim-[n¨v PnÃm If-IvSÀ dhyp dn¡-hdn kÀ«n-^n-¡äv (t^mdw
25) Xl-knÂZmÀ¡v ÂIp¶p. (hIp¸v -69(3))
Cu kÀ«n-^n-¡äv e`n-¨m-ep-S³ Xs¶ Xl-knÂZmÀ 7,34 hIp¸v {]Imcw
Unamâv tm«o-kp-IÄ (t^mw 1, 10) F¶nh X¿m-dm¡n hntÃPv Hm^o-kÀ hgn
I£n-Ip-Sn-Èn-I-¡m-cv S-¯m³ Ab-¡p-¶p. 7þmw hIp¸v tm«okv (Form.No.1)
PwKa hkvXp P]vXn-¡p-Å-Xpw. 34þmw hIp¸v tm«okv (Form.No.10) Ømhc
hkvXp P]vXn-¡p-Å-Xp-am-Wv. tm«o-kn IpSn-Èn-I-¡m-csâ ]qÀ®m-hn-em-khpw
2

3. IpSn-ÈnI hnh-chpw hyà-am-¡n-bn-cn-¡-Ww. tm«okv S-¯m³ sNÃp-t¼mÄ
_Ô-s¸« I£n-bn-sÃ-¦n B ho«nse {]mb ]qÀ¯n-bmb ]pcp-jv tm«okv
S-¯m-hp-¶Xpw hnk-½-Xn-¡p¶ ]£w kÀ¡mÀ DtZym-K-سam-c-Ãm¯ c­p
t]cpsS km¶n-²y-¯n XmakØ--e¯v ]Xn¨v S-¯m-hp-¶-Xp-am-Wv.
kv{XoIÄt¡m, _p²n-hn-I-kn-¡m¯ {]mb-]qÀ¯n-bmb ]pcp-jmw-K-§Ät¡m
tm«okv S-¯phm³ ]mSpÅXÃ. (8þmw hIp-¸v) 7þmw hIp¸v tm«okv I£n¡v
S-¯n-bn-cn-t¡-­-Xm-Wv. (tIm-SXn hn[n)
hntÃPv Hm^o-kn tm«o-kp-IÄ e`n-¨m DS³ Xs¶ dhyp dn¡-hdn
seUvP-dn tNÀt¡-­-Xp-­v. IqSmsX tm«okv cPn-ÌÀ-þ tNÀ¯-Xnv tijw
tm«okv F{Xbpw s]s«¶v S-¯p-¶-Xn-mbn hntÃPv ^oÂUv Akn-Ìâns
Npa-Xes¸Sp-t¯-­-Xp-am-Wv. CXn-mbn sk£³ 74 {]Imcw Xmsg ]d-bp¶
amÀ¤-§Ä kzoI-cn-¡m-hp-¶-Xm-Wv.
Service of Notice U/S Sec.74 IpSn-ÈnI¡mctm AsÃ-¦n IpSn-Èn-I-¡m-csâ
IpSpw-_-¯nse {]mb ]qÀ¯n-bmb ]pcp-jmw-K-¯ntm AsÃ-¦n AbmÄ Xma-
kn-¡p¶ ho«o ]Xn¨pS-¯ntbm cPn-tÌÀUv X]m-en Abt¨m S-¯m-hp-
¶-Xm-Wv P]vXn¡v Dt±-in-¡p-¶Xv Øe-tam, hnf-Itfm BsW-¦n {]kvXp-X-Ø-
e¯v tm«okv ]Xn-¸n-¨n-cn-¡-Ww.
tm«okv S-¯n-bn«pw XpI AS-¨n-«n-Ãm-sb-¦n Xmsg ]d-bp¶ P]vXn
amÀ¤-§-fn-eqsS A[n-Im-c-s¸-« DtZym-K-Øv XpI CuSm-¡m-pÅ S-]Sn kzoI-
cn-¡m-hp-¶-Xm-Wv.
1. PwKa hkvXp-¡Ä (h-Ip¸v 8)
2. Ømhc hkvXp-¡Ä (h-Ip¸v 36)
3. sjb-dp-IÄ, IS-¡m-cn n¶pw e`n-t¡-­-Xmb XpI-IÄ (h-Ip¸v
19)
4. nt£-]-§Ä (h-Ip-¸p-IÄ 19)
5. Un{In S-¯n-¸n-eqsS In«m-hp¶ XpI-IÄ/kz¯p-¡Ä (h-Ip¸v 20)
6. stKm-jyXm {]am-W-§Ä (h-Ip¸v 22)
7. hmS-I-bn--¯n-epÅ hc-hp-IÄ (h-Ip¸v 25)
8. Id³knbpw mW-b-§fpw (h-Ip¸v 27)
9. hym]mcw (h-Ip¸v 43)
10. iw_-fw, In«m-pÅ XpI-IÄ (h-Ip¸v 80)
3

4. P]vXn sN¿p-t¼mÄ Xmsg ]d-bp¶ Imcy-§Ä {i²n-¡-Ww.
1) kqtcym-Z-b-¯nv tijhpw AkvX-am-b-¯nv ap¼pw am{Xta P]vXn S-
¯m-hq. (10þmw hIp-¸v)
2) IpSn-Èn-I-¡m-ctm Abm-fpsS IpSp-_mw-K-§tfm [cn¨n-«pÅ hkv{Xw,
Xmen, hnhm-l-tam-Xn-cw, AXym-hiyw ]qPm-km-[--§Ä, AXym-hiy
]Wn-t¡m-¸p-IÄ, AXym-hiy ImÀjnI D]-I-c-W-§Ä, Ipd-ªXv Hcp
tPmUn Dg-hp-am-Sp-IÄ F¶n-hbpw IqSmsX kÀ¡mÀ Imem-Im-e-§-fnÂ
nÀt±-in-¡p¶ km[--§fpw P]vXn-bn n¶pw Hgn-hm-¡-Ww.
Ign-bp-¶Xpw IpSn-ÈnI CuSm-¡p¶Xnp th­n-h-cp¶ km[--
§Ä am{Xta P]vXn sN¿mhq (9þmw hIp-¸v)
]¼v, ]n.-hn.kn ss]¸v F¶nh P]vXn sN¿m³ ]mSnÃ
3) _Ô-s¸« Hm^o-kÀ¡v IpSn-Èn-I-¡m-csâ GXp-Ø-e¯pw (A-S-¨n-«n-cn-
¡p¶ Xmak Øes¯ ]q«pw s]mfn-¨p) IS¶v P]vXn S-¯mw.
(31þmw hIp-¸v)
4) kv{XoI-fpsS hmk-Ø-e-a-mtbm, A´]pc-amtbm Hgn-¨n-«n-cn-¡p¶
Øe¯v {]th-in-¡p-¶tXm _e-ambn Hgn-¸n-¡p-¶tXm Hgn-hm-¡-Ww.
{]th-iw An-hm-cy-am-W-¦n tm«okv ÂIn kÀ¡mÀ DtZym-K-
سam-c-Ãm¯ Øes¯ {][m--s¸« c­p-t]-cpsS km¶-²y-¯nÂ
kv{XoIsf nb-am-p-krXw o¡w sNbvXv {]th-in-¡m-hp-¶-Xm-Wv.
(32þmw hIp-¸v)
nb-am-p-kr-X-a-ÃmsX kv{XoIÄ Xma-kn-¡p-¶-bnSw P]vXn sNbvXmÂ
6 amkw hsc-bptam 500/þcq] ]ngtbm in£ e`n-¡m-hp-¶-Xm-Wv. (33þmw
hIp-¸v)
5) P]vXn S-¯p-t¼mÄ kÀ¡mÀ DtZym-K-سam-c-Ãm¯ c­p-t]-cpsS
km¶n²yw D­m-bn-cn-¡-Ww(8þ(2)mw hIp-¸v)
P]vXn sNbvX enÌnsâ ]IÀ¸v IpSn-Èn-I-¡m-cv ÂIp-Itbm Snbm³ CsÃ-
¦n IpSpw-_-¯nse apXnÀ¶ ]pcp-jAwK-¯ntm ÂtI-­-Xm-Wv. CÃ-¦nÂ
AhnsS ]Xnhp S-¯Ww enÌn km[w kq£n-¨n-cn-¡p¶ Øehpw DS³
Xs¶ XpI AS-¨n-sÃ-¦n teew sNbvXv apX-se-Sp-¡p¶ hnh-chpw ImWn-¨n-cn-
t¡-­-Xm-Wv. tee tm«okv tee Xob-Xnbv¡v 15 Znh-k-¯np ap³s]-¦nepw
IpSn-Èn-I-Im-cv ÂIWw (Pw-K-aw)
6) P]vXn km[--§Ä D]-tbm-Kn-¡p-htm _Ô-s¸« If-IvS-dpsS D¯-c-hn-
ÃmsX amäp-hmtm ]mSn-Ã.
4

5. 7) I¶p-Im-en-Isf P]vXn sNbvXm AXn-m-h-iy-amb Xoä ÂtI- ­-Xm-Wv.
Ahsb D]-tbm-Kn-¡p-hm³ ]mSn-Ãm-¯Xpw, Xoä Nnehv IpSn-Èn-I-bn tNÀ¯v
hmt§-­-Xp-am-Wv. (16þmw hIp-¸v)
8) P]vXn km[--§Ä tee-¯n hn¡p-¶-Xnv ap¼v IpSn-Èn-I-¡m-c³ IpSn-Èn-
Ibpw P]vXn Nne-hp-I-fpw AS-¡p-I-bm-sW-¦n P]vXn apX Xncn-¨p-ÂIm-hp-
¶-Xm-Wv. (16þmw hIp-¸v)
al-ÊÀ amXr-I-IÄ
1. Ømhc hkvXp P]vXn sNbvX-Xnp al-ÊÀ
………………….Xmeq-¡m-^o-knse 1þ1-þ1982 þse ……#w ¼À D¯-c-h-
p-k-cn¨v {io…………..-]-¡Ân¶pw CuSm-¡m-pÅ A_vImcn IpSn-Èn-I¡v
Ømhc P]vXn sNbvXn-«p-ÅXpw ………..#w ¼À ]«bw / X­-t¸-cn³]Sn
Snbmp P·m-h-Im-i-ap-Å-Xp-amb ……………….-hn-tÃ-Pn-se…………….-kÀsh
¼-cnÂs¸« …………….......BÀ `qan Xn«w-h-cp¯n Fgp-Xnb al-ÊÀ.
1982………………-am-kw………………..#w XobXn
mfXp XS-Ê-scm-¶n¨v Øe¯ph¶p Xn«-s¸-Sp¯n X¿m-dm-¡nb kvsI¨v
CXv klnXw tNÀ¯n-cn-¡p-¶p. Sn Øew kvsI¨n Nph¸p AS-bmfw
sImSp¯p tcJ-s¸-Sp-¯n-bn-«p-­v. Øew………………………..-Pw-Kvj-
nÂn¶p Dt±iw 1. In. aoäÀ sX¡p-am-dn…………….-tdm-Unsâ Ing¡v `mK¯v
ØnXn sN¿p-¶p. tdmUnÂn¶pw Sn Øe-¯np Dt±iw 150 aoäÀ Zqcw hcpw.
Cu Øe¯v Imbv^-e-apÅ 9 sX§p-IÄ Imbv^-e-am-Im¯ 10 ssXsX-§p-IÄ,
Imbv¡p¶ Hcp ¹mhv F¶o tZl-WvU-§Ä DÅ-Xmbn ImWp-¶p. Sn Øe-
¯np Ing-¡-cnIp tNÀ¶v sX¡v hS-¡mbn Dt±iw 2 aoäÀ hoXn-bn Hcp S-
¸mX s]mXp-P--§Ä D]-tbm-Kn¨p hcp-¶-Xmbpw ImWp-¶p. taÂhn-h-cn¨ Øe-
¯np Ct¸m-gs¯ m«p--S¸pw Ab-em-Nm-c-{I-ahpw Ap-k-cn¨v ÂIn nev]v
]cn-K-Wn¨pw BÀ H¶n-p…………-cq] {]Imcw ………………… cq] aXn-¸p-
hne DÅ-Xm-sW¶p XS-ÊÀ ]d-bp-¶p.
C{]-Imcw al-ÊÀ X¿m-dm-¡n-b-Xnp XS-ÊÀ
1………………………………………………………………..
2…………………………………………………………….....
al-ÊÀ X¿m-dm-¡n-b- hntÃPv Akn-Ìâv…………………….
5

6. 2. PwK-a-km-[--§Ä P]vXn sNbvX-Xnp al-ÊÀ
...........................-Xm-eq-¡m-^o-knse……………....1982 þse …………#w
¼À D¯-c-h-p-k-cn-¨v {io…………………..-]-¡Ân¶pw skbnÂkv
SmIvkv IpSn-ÈnI C-¯n kÀ¡mcnte¡v CuSm-¡m-pÅ XpI¡v Snbmsâ
hmk-Ø-e-am-b…………………..-]-©m-b¯v……………….-hmÀUnÂ
…………….#w ¼À hS¡v ZÀi--ambn CjvSn-IsIm­v ]WnXv HmSp-taª
ho«nÂn¶pw mfXp XS-Ê-cpsS km¶n-²y-¯n PwK-a-km-[--§Ä P]vXn-
sNbvXp Fgp-Xnb al-ÊÀ.
1968 amÀ¨v 11-þ p
cq]
skbnÂkv SmIvkv IpSn-ÈnI þ 1,08,856,75
Unamâv ]Sn þ 0.50
þþþ-þ-þ-þ-þ-þ-þ-þ-þ-þ-þ
BsI þ 1,08,857.25
þ------------------------------þþþþ-þ-þ-þ-þ-þ-þ-þ-þ-þ
ta ImWn-¨n-cn-¡p¶ IpSn-ÈnI XpI-¡p-th­n Snbmsâ hmk-Ø-e¯p
XS-Ê-cp-sam-¶n-¨p-h¶p Unamâv tm«okv ImWn¨v XpI Bh-iy-¸-«-XnÂ
Xcm³ hnk-½-Xn-¡p-I-bm Snbmsâ ho«nÂn¶pw P]vXn sNbvX PwKa
km[--§fpsS hnh-c-§Ä Xmsg tNÀ¡p-¶p.
{Ia ¼À Cw F®w
aXn¸v hne
1. Dt±iw mep Intem{Kmw Xq¡w -
hcp¶ ]gb sN¼p-Iew þ 3
2. Dt±iw Intem{Kmw Xq¡w hcp-¶Xpw
HmSp-sIm­v nÀ½n-¨-Xq-amb Dcpfn þ 1
3. Cu«n-¯-Sn-bn-ep-­m-¡nb NqcÂ
hcnª ssIbpÅ Itkc þ 4
4. tkm^ þ 1
6

7. apI-fn hnh-cn¨ mev C-§-fnse H¼Xv km[--§fpw P]vXn-bn FSp-
¯p. P]vXn Ct¶ Znhkw cmhnse 10 aWn¡v Bcw-`n¨v D¨¡v 2 aWn¡v Ah-
km-n-¨p. P]vXn ka-b¯p IpSn-Èn-I-¡m-c³ Øe¯v lmP-cp-­m-bn-cp-¶p. P]vXn-
aqew IpSn--Èn-I-¡m-cp bmsXmcp hn[ IjvS--jvS-§Ä¡pw CS-bm-bn-Ã. P]vXn-
bn DÄs¸« km[--§Ä AÃmsX ho«n hne-]n-Sn¸p km[--§-sfm¶pw ImW-
s¸-«n-Ã.
C{]-Imcw al-ÊÀ X¿m-dm-¡n-b-Xnp XS-ÊÀ.
1……………………………………………………………………….
2……………………………………………………………………….
al-ÊÀ X¿m-dm-¡nb hntÃ-Pm-^o-kÀ.
3. Ømh-c-hkvXp teew sNbvX-Xnp al-ÊÀ
…………………..Xmeq-¡m-^o-knse 19-þ11-þ1982 þse …………..mw ¼À
D¯-chv {]Imcw…………………….-hn-tÃ-Pn {io……………….-]-¡Â
n¶pw kÀ¡m-cn-te¡v CuSm-¡m-pÅ hml--n-IpXn IpSn-Èn-I………………..
cq-]bpw ]en-ibpw S-]Sn sNe-hp-Ifpw CuSm-¡m³ th­n Ømh-c- P]vXn
sNbvXn-«p-ÅXpw Snbmp Ah-Im-i-ap-Å-Xp-amb Sn hntÃ-Pn-se………….mw
¼À X­-t¸-cn /]«-b-¯n kÀsh……………….Âs¸« 25 BÀ ]pc-bnSw
]c-ky-n-Ý-bm-p-k-cWw teew sNbvsX-gp-Xnb al-ÊÀ.
1982 G{]n 26, 11 F.Fw mfXp tee-]-ckyw hmbn¨p {]kn-²-s¸-Sp¯n
XS-Ê-cp-sSbpw nc-X-{Zhyw sI«n-h-¨-h-cp-sSbpw km¶n-²y-¯n P]vXn sNbvX
23 BÀ Øehpw AXn-epÅ Na-b-§fpw IpSn-Èn-I-¯pI 6,000 cq]bpw ]en-
ibpw S-]Sn sNe-hp-Ifpw CuSm-¡m³th­n 6,000 cq]-bmbn teew-hnfn Bcw-
`n-¨-Xn Bcpw hnfn-tI-«n-Ã. XpSÀ¶p 5,000 cq] 4,000 cq] 3,000 cq] 2,000 cq]
F¶o {Ia-¯n Ipd¨p Ipd¨p hnfn-¨n«pw Bcpw hnfn-tIÄ¡m-bvI-bmÂ
sam¯w aXn-¸p-hn-e-bmb 15,000 cq]-bmbn ho­pw hnfn-¨n«pw BÄ GÀ¸m-Sm-bvI-
bmepw hnfn tIÄ¡m-bvI-bmepw Sn Øew ]¯p ss]k¡v kÀ¡m-cn-te¡v
tee-¯n ]nSn-¨n-cn-¡p¶p. teew 11,45 þp Ah-km-n-¨p. Cu ka-b¯v IpSn-Èn-
I-¡m-c³ {io……………-Ø-e-¯p-­v.
7

8. C{]-Imcw al-ÊÀ X¿m-dm-¡n-b-Xnp XS-ÊÀ
1…………………………………………………………………………
2………………………………………………………………………….
al-ÊÀ X¿m-dm-¡nb hntÃPv B^o-kÀ……………………………….
4.-Øm-hc hkvXp-¡-fpsS teew amän-sh-¨-Xnp al-ÊÀ.
……………….-Xm-eq-¡m-^o-kn-se……………mw ¼À D¯-chv {]Imcw
……………..-hn-tÃ-Pn {io…………………..sâ ]¡Â n¶pw A_vImcn
IpSn-Èn-I-bn--¯n kÀ¡m-cn-te¡v CuSm-¡m-p-Å…………cq-]bpw ]en-
ibpw S-]Sn sNe-hp-Ifpw hkq-em-¡m³ th­n Ømhc P]vXn sNbvXn-«p-
ÅXpw Snbmp Ah-Im-i-ap-Å-Xp-amb Sn hntÃ-Pnse kÀsh…………….Âs¸«
25 BÀ ]pc-bnSw (m-©-n-ew) ]c-ky-n-Ý-bm-p-k-cWw teew sNbvsX-gp-Xnb
al-ÊÀ.
al-ÊÀ X¿m-dm¡n Hcp ]IÀ¸v IpSn-Èn-I-¡m-cv ÂIn ssI¸-äv ckoXv
hmt§-­-Xm-Wv. hni-Z-amb dnt¸mÀ«v tae-[n-Im-cn¡v ÂIm-hp-¶-Xp-am-Wv.
mfXp tee-]-ckyw hmbn¨p {]kn-²-s¸-Sp¯n tee-¯n ]s¦-Sp-¡m-m-{K-ln-
¡p-¶-hÀ nc-X-{Zhyw sI«n-h¨p tee-¯n ]s¦-Sp-¡m-m-h-iy-s¸-«-Xn Bsc-
¦nepw nc-X-{Zhyw sI«n-h-bv¡mtm tee-¯n ]s¦-Sp-¡m-m-h-iy-s¸-«-XnÂ
Bsc-¦nepw nc-X-{Zhyw sI«n-h-bv¡mtm tee-¯n ]s¦-Sp-¡mtm k¶-²-cm-
Im-sX-bn-cp-¶-Xn-m teew amän-h-¨n-cn-¡p-¶p.
mfXp tee-]-ckyw hmbn¨p {]kn-²-s¸-Sp¯n XS-Ê-cp-sSbpw nc-X-{Zhyw
sI«n-h-¨-h-cp-sSbpw km¶n-²y-¯n IpSn-ÈnI XpI-bmb 85,000 cq]-bmbn teew
hnfn Bcw-`n-¨-Xn Bcpw hnfn-¡m-bvI-bm {ItaW Ipd¨p Ipd¨p 80,000,
75,000, 70,000 65,000 F¶o XpI-I-fmbn Ipd¨p Ipd¨p hnfn-¨n«pw BtfÀs¸-Sp-I-
bm teew amän-bn-cn-¡p-¶p.
C{]-Imcw teew amän-sh-¨-Xnp al-ÊÀ X¿m-dm-¡n-b-Xnp XS-ÊÀ
1…………………………………………………………………………
2………………………………………………………………………….
al-ÊÀ X¿m-dm-¡nb hntÃPv B^o-kÀ.
8

9. PwK-a-hkvXp tee-¯nsâ tm«okv IpSn-Èn-I-¡m-cv ÂIn-bn-cn-t¡-­Xpw
tee Xo¿Xn tm«okv S¯n 15 Znh-k-¯np tij-am-bn-cn-¡p-Ibpw thWw.
CÃm¯ ]£w IrXy-ambn tee- -S-]-Sn-IÄ kzoI-cn-¡phm³ km[n-¡p-I-bn-Ã.
P]vXn-sNbvXv tee-¯n hnäv hcp¶ PwK-a- km-[--§-fpsS hne IpSn-ÈnI XpI-
tb-¡m-Ä A[n-I-am-W-¦n A[n-I-ambn hcp¶ XpI IpSn-Èn-I-¡m-cv ÂtI-­-
Xm-Wv. F¶m s]s«¶v in-¡p¶ km[--§-fm-sW-¦n 15 F¶Xv IW-¡m-
¡msX tm«okv ÂIn tcs¯ teew sN¿m-hp-¶-Xm-Wv.
34þmw hIp¸v {]Im-c-apÅ tm«okv Ømh-c-h-kvXp-hn-epÅ Unamâv
tm«okpw 36þmw hIp¸v {]Im-c-ap-ÅXv P]vXn sNbvXp-sIm-­p-Å-Xp-am-Wv. 34þmw
hIp¸v tm«okv I£n-ssI-¸-än-b-Xnp tijw Snbmv Bt£]w Ds­-¦nÂ
tm«okv ssI¸än 7 Znh-k-¯n-Iw _Ô-s¸« DtZym-K-Øs Adn-bn-t¡-­-
XmWv. Bt£]w e`n-¡pI-bm-sW-¦n AXn³ta Xocp-amw FSp-¯-Xn-p-
tijw am{Xta 36þmw hIp¸v {]Im-c-apÅ S-]-Sn-IÄ ssIsIm-Åm³ ]mSp-Åp.
36þmw hIp¸v {]Imcw P]vXn sNbvX Ømhc hkvXp-hns 37þmw hIp¸v
{]Imcw Fsä-Sp-¡m-hp-¶-XmWv Cu hkvXp-¡-fpsS taÂtm«w hln-¡m³
{]tXyIw Bfn-t-tbm, hntÃPv Hm^o-k-sdtbm Npa-X-e-s¸-Sp-¯-Ww. A§s
Npa-X-e-s¸-Sp-¯p¶ BÄ (Receiver) hkvXp-hn nt¶m Øm]--¯nÂ
nt¶m DÅ BZm-b-sa-Sp¯v IpSn-ÈnI (sN-e-hp-IÄ kln-Xw) AS-¨p- XoÀ¯mÂ
P]vXn ]n³ hen-¡m-hp-¶Xpw A§ns ]n³h-en-¨p-sh-¶pÅ tm«okv {]kvXpX
Øe¯v ]Xn¨v S-t¯-­-Xp-am-Wv. tm«okv ]Xn¨v S-¯p¶ XobXn apXÂ
CXnv {]_m-ey-ap-­m-bn-cn-¡p-¶-Xm-Wv.(42)
hym]mc Øm]--§Ä P]vXn-sN-¿p-¶-Xnv PnÃm-I-f-IvS-dpsS D¯-c-hp-­m-
bn-cn-t¡-­Xpw A§ns P]vXn sN¿-s¸-Sp¶ Øm]--¯nse hym]m-c-¯nv XS-
Ê-ap-­m-Im-Xn-cn-¡p-¶-Xnv {]tXyIw Bsf ntbm-Kn-t¡-­-Xp-amWv (43þmw hIp-
¸v). P]vXn sNbvXp-sIm-­pÅ D¯-c-hnsâ ]IÀ¸v I£n¡v ÂtI-­Xpw Hcp
]IÀ¸v _Ô-s¸« hym]mc Øm]--¯n-p-Ån ]Xn-¨n-cn-t¡-­-Xp-am-Wv.
IpSn-Èn-I-¡m-c³, IpSn-ÈnI ]ncn-hn n¶pw c£-s¸-Sp-¶-Xnv th­n S-
¯p¶ hkvXp ssIam-ä-¯nv nb-a-km-[yX D­m-bn-cn-¡p-¶-X-Ã. (44þmw hIp-¸v)
Ømh-c-h-kvXp-¡Ä teew sN¿p-¶-Xnv Ipd-ªXv 30 Znh-ks¯ tm«okv
ÂInbncn-¡-Ww. tm«o-kn IpSn-Èn-I-¡m-csâ taÂhn-em-kw, IpSn-ÈnI hnh-
cw, teew sN¿p¶ hkvXp-hnsâ hnh-cw, hkvXp-hne hnf-I-fpsS hnh-cw, teew
S-¯p¶ kabw, Øew F¶nh hyà-am-¡n-bn-cn-¡-Ww. IqSmsX th­{X
]ckyw ÂIp-Ibpw thWw teew ]nSn-¡p¶ BÄ XpI-bpsS 15% ¯n Ipd-
9

10. bmsXbpÅ XpI DS³ AS-t¡-­Xpw _m¡n 30 Znh-k-¯n-p-Ån AS-t¡-­-
Xp-am-Wv. teew Ønc-s¸-Sp-¯p-¶-Xnv ap³]v BÀ¡v shW-sa-¦nepw BsI tee
XpI-bpsS 5%hpw tee-Xp-I-sb-¡mÄ IqSnb XpI AS-¨m _Ô-s¸«
I£nbv¡v ÂIp-¶-Xm-Wv. H¶n-e-[nIw At]£ h¶m BZyw h¶-bm-fn-s-
bmWv ]cn-K-Wn-t¡-­-Xv.
teew amän-h-bv¡-s¸-Sp-I-bm-W-¦n AXv tee XobXn apX 60 Znh-k-¯n-
p-Ån DÅ asämcp Znh-k-t¯-bv¡m-W-¦n amän-sh¨ tm«okv aXn-bmIpw.
AXp Ign-ªpÅ Znh-k-t¯-bv¡m-W-¦n nb-am-p-kr-X-apÅ ]pXnb tm«okv
ÂtI-­-Xm-Wv.
teew kvYnc-s¸-Sp-¯p-¶-Xnv ap³]v BÀ¡v thW-sa-¦nepw
BsI tee XpI-bpsS 5% hpw tee XpI-tb-¡mÄ IqSnb XpI AS-¨mÂ
_Ô-s¸« I£n¡v ÂIp-¶-Xm-Wv. H¶n-e-[nIw At]£ h¶m BZyw h¶-
bm-fn-s-bmWv ]cn-K-Wn-t¡-­-Xv.
teew ]nSn-¨ BÄ nÀ±njvS Xo¿-Xn-¡p-Ån XpI AS¨v cioXn hm§n-bn-«n-
Ãm-sb-¦n ho­pw teew hbv¡m-hp-¶Xpw X·qew D­m-Ip¶ jvSw ap³te-e-
¡m-c-n n¶pw CuSm-t¡-­-Xp-am-Wv. (49þmw hIp-¸v)
Ømhc kz-¯p-¡Ä nÝnX XpI¡v teew sImÅm³ Bfn-Ãm¯ ØnXn-h-
¶m Sn hkvXp-hns kÀ¡m-cn-te¡v Fsä-Sp-¡m-hp-¶Xpw hntÃPv Hm^o-kÀ
AXnsâ ta tm«-¡m-c-m-bn-cn-t¡-­-Xp-am-Wv. (50þmw hIp-¸v) C{]Imcw
kÀ¡m-cn-te¡v Gsä-Sp-¡p¶ hkvXp-¡sf bought in land F¶p ]d-bp-¶p.
bought in land Isf kw_-Ôn¨ cPn-ÌÀ hntÃPv Hm^o-kn IrXy-ambn
kq£nt¡­-XmWv. Ømh-c-hkvXp tee-¯n hn¡p-¶-Xnv ap¼v IpSn-Èn-I-
¡m-ctm, AsÃ-¦n IpSn-ÈnI¡mcsâ {]Xn-n-[-n-tbm, IpSn-ÈnI apgp-hpw AS-
¡m³ X¿m-dm-sW¶v ImWn¨v tcJm-aqew Bh-iy-s¸«v XpI-bpsS hnlnXw AS-
¡p-I-bm-sW-¦n _Ô-s¸« Hm^o-kÀ¡v, hnÂ] o«n-h-bv¡m-hp-¶-Xm-Wv.
(51þmw hIp-¸v)
tee-¯n hkvXp hnÂ]--I-gnªv 30 Znh-k-¯n-p-Ån DS-a-tbm, hkvXp-
hn _Ô-apÅ I£n-Itfm XpI AS-¡p-I-bm-sW-¦n _Ô-s¸« Hm^o-kÀ¡v
teew d±p-sNbvXv teew-sIm-­-XpI Xncn¨v ÂIm-hp-¶-Xm-Wv. (52,55þw hIp-¸v)
teew hnfn¨ BÄ sI«n-sh¨ XpI-bpsS Sn ]en-i-IqSn IpSn-Èn-I-¡m-c-nÂn¶p
CuSm-¡-Ww.
10

11. teew Ignªv 30 Znhkw Ignªv PnÃm If-IvSÀ/BÀ.-Un.H I¬^Àta-j³
ÂIp¶XmWv. (54þmw hIp-¸v) I¬^Àta-j³ In«m¯ tIkp-I-fn Unt¸m-
knäv XpI Xncn¨p ÂtI-­-Xm-Wv(55)
PnÃm If-IvS-dpsS ‘I¬^Àta-j³’ In«nb-Xnv tijw teew ]nSn¨ BfpsS
t]cn hkvXp-hnsâ skbn kÀ«n-^n-¡äv ÂtI-­-Xm-Wv. IqSmsX I£n
Bh-iy-s¸-«m hkvXp cPn-kvt{S-j³ BIvSv {]Imcw cPn-ÌÀ sNbvXp sImSp-
t¡-­-XmWv (56,57þmw hIp¸v)
P]vXn sNbvX hkvXp (Ø-ew) hfsc hep-Xm-sW-¦nÂ, IpSn-ÈnI XpI
CuSm-¡p-¶-Xnp Bh-iy-ap-Å{X hkvXp teew sNbvXv _m¡n hkvXp hn«p-sIm-
Sp-¡m-hp-¶-Xm-Wv. (62þmw hIp-¸v)
Nne tIkp-I-fn IpSn-ÈnI I£n-IÄ X{´-]qÀÆw hkvXp-¡Ä tcs¯
Xs¶ Hgn-hm¡n Abm-fn n¶p H¶pw CuSm-¡m-nà F¶pÅ kml-Ncyw
krjvSn¡pw F¶m Sn I£n IpSpw-_-¡m-cp-ambn kpJ-ambn Ign-bp-I-bp-am-bn-cn-
¡pw. Cu Xcw I£n-I-fn n¶pw IpSn-ÈnI ]ncn-¡p-¶-Xn-m-bn-«mWv 65þmw
hIp¸v {]Imcw AdÌv sNbvXv Pbn-en-e-S-¡p¶ S-]-S-IÄ ssIs¡m-Åp-¶-Xv.
PwKa Ømhc hkvXp-¡Ä Csöpw I£n-bpsS kmaq-ly-n-e-hmcw IW-
¡n-se-Sp¯v AdÌv sNbvXm XpI CuSm-Ip-sa¶pÅ Xl-knÂZm-cpsS dnt¸mÀ«v
PnÃm If-IvSÀ¡v ÂtI-­Xpw AXnsâ ASn-Øm--¯n PnÃm If-IvSÀ
I£n¡v tm«okv ÂtI-t­-Xp-am-Wv. Bb-Xn-m C¡mcy¯n hntÃPv
Hm^o-k-À IrXy-amb dnt¸mÀ«v Xl-knÂZmÀ¡v ÂtI-­-Xm-Wv. tm«okv ÂIn,
PnÃm If-IvSÀ I£nsb tIÄt¡-­Xpw AXnsâ ASn-Øm--¯n IpSn-ÈnI
AS-¡p-¶-Xnv 30 Znh-ks¯ kmh-Imiw ÂIp-I-tbm, AdÌv sN¿m-pÅ
hmd­v ]pd-s¸-Sp-hn-¡p-Itbm sN¿m-pÅ A[n-Imcw PnÃm If-IvSÀ¡p-­v.
500 cq] hsc-bpÅ IpSn-Èn-I-¡m-cv 3 amk-¯n IqSmsX XS-hp-in-£bpw
AXn IqSp-X IpSn-Èn-I-bp-Å-hÀ¡v 2 sImÃ-¯n Ihn-bm¯ XS-hp-in-
£bpw evImw (65þmw hIp-¸v)
Pbn-en-e-S-¡-s¸-Sp¶ BfpsS IpSn-ÈnI AS-¡p-I-bm-sW-¦n Abmsf
tamNn-¸n¡mw
Pbn-en h¨v Fs´-¦nepw ISp¯ AkpJw _m[n-¡p-I-bm-sW-¦nÂ
Xm¡menIam-bn«v tamNn-¸n-¡p-Ibpw AkpJw amdn-bm ho­pw Pbn-en-e-S-¡p-
Ibpw sN¿mw. (65þ3þmw hIp-¸v)
11

12. {]tXyI {i²¡v
H¶n[nIw C-§-fn IpSn-ÈnI Ds­-¦n ]ncn-¡p¶ XpI BZy-ambn
AS-¨p-XoÀt¡-­Xv kÀ¡mÀ IpSn-Èn-I-bm-Wv. (3þmw hIp-¸v)
tImS-Xn-bn nt¶m, kÀ¡m-cn nt¶m, A¸-eäv AtXm-dn-än-bn nt¶m
tÌ DÅ tIkp-I-fn hncp-²-ambn bmsXmcp S-]-Sn-Ifpw ]mSn-Ã.
Nne A[n-Im-c-§fpw nÀÆm-l-Icpw
dhyp dn¡-hdn kÀ«n-^n-¡äv ÂI (6þmw hIp-¸v) PnÃm If-IvSÀ
hym]mcw/hyh-kmbw P]vXn sN¿Â (43þmw hIp-¸v)
AdÌv sNbvXv XS-¦-en hbv¡Â (65þmw hIp-¸v)
Unamâv tm«okv H¸n-Sp-¶Xv Xl-knÂZmÀ
P]vXn S-]Sn (7 apXÂ 11 hsc) hntÃPv Hm^o-k-dnÂ
Ipd-bm¯ DtZym-K-ØÀ
Hml-cn, ISw. tImSXn XpI, Un{In, ]mÀ«-WÀjn¸v sU:Xl-knÂZdnÂ
Ipd-bm¯ DtZym-K-ØÀ
XpS-§nb P]vXn (19 apIÂ 27 hsc)
Ømhc hkvXp P]vXn Xl-knÂZmÀ/
sU:Xl-knÂZmÀ
(34,35, 50, 44(3),46,48,62,63 hIp-¸p-IÄ
(49,50,51,57 hIp-¸p-IÄ) Xl-knÂZmÀ
A¸o A[n-Im-cn-IÄ
I½o-j-WÀ
Kh¬saâv
85þmw hIp¸v {]Imcw P]vXn XS-Ê-s¸-Sp-¯p-¶-Xn-pw, P]vXn km[--§Ä
IS¯n amäp¶Xnpw 6 amkw XS-thm, 500 cq] ]ngtbm c­pw IqSntbm in£-
bmbn e`n-¡p-¶-Xm-Wv.
12