1379 ckESpf wefcl;vjynfhausmf 3 &uf? t*FgaeY/ 92489248 · 4/3/2018 · 1379 ckESpf...

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vQyfppfrD; 24 em&D&vdkY tm;vkH;u 0rf;omaeMuygw,f/ tdrfrSmu rdwåLul;wJhvkyfief;eJY a&Tyef;xdrfvkyfief; vkyfudkifygw,f/ wpfEdkifwpfydkif rD;pufuav;eJY vkyfcJh&ygw,f/ tJ'Dvkyfief; ESpfckudk tckvdk vQyfppfrD;eJY vkyfudkifEdkifNyDqdkawmh ydktqifajyaeygNyD/ tvkyftudkiftqifajyrIudkvnf; rsm;pGm taxmuftuljyKygw,f/ rdom;pk0ifaiG wdk;wufvmygw,f/ 'DNrdKUrSm puf½kH? tvkyf½kHawG ay:aygufvmapcsifygw,f/ vrf;awG? wHwm;awG? vQyfppfrD;awG&&Sdatmif vkyfay;ovdk pufrIZkefawGvnf; jzpfxGef;ay:aygufapcsifygw,f/ OD;ausmfEdkif0if;? 'kwd,ñTefMum;a&;rSL;(NrdKUjy)OD;ausmfEdkif0if;? 'kwd,ñTefMum;a&;rSL;(NrdKUjy)

a'owpfckzGHUNzdK;wdk;wufzdkYqdk&if vrf;yef;qufoG,fa&;eJY vQyfppfrD; &&SdzdkYu t"dujzpfygw,f/ 'DpDrHudef;udk pwifaqmif&GufcJhwmu rdk;wGif; umvjzpfcJhwmuwpfaMumif;? pDrHudef;ae&mu jynfreJYtvSrf;a0;awmh ypönf;o,fydkY&wmutp tcuftcJav;awG &SdcJhygw,f/ bl;oD;awmifeJY armifawmNrdKUawGrSmvnf; 66 auAGDat "mwftm;cGJ½kHawG wnfaqmuf oGm;rSmjzpfygw,f/ 'DESpftukefrSm armifawmNrdKU 24 em&D vQyfppfrD; &&Sdatmif &nfrSef;csufxm; aqmif&Gufaeygw,f/OD;atmifaZmfrif;? vufaxmufñTefMum;a&;rSL;(pufrIvQyfppf)OD;atmifaZmfrif;? vufaxmufñTefMum;a&;rSL;(pufrIvQyfppf)

uRefawmfu rdw¬DvmpDrHudef;refae*sm½kH;uae 'D&aohawmif "mwftm;cGJ½kHudk vmwnfaqmufwmyg/ 'D"mwftm;cGJ½kHudk Zefe0g&D yxr ywfu wnfaqmufcJhNyD;awmh rwfvrSmNyD;ygw,f/ ydkYvTwfvdkufwJh"mwftm; udk &aohawmifNrdKUxJa&mufatmif jzefYjzL;ay;&ygw,f/ &aohawmif NrdKUe,fu jynfolawG 24 em&D "mwftm;&&SdNyD; aysmfaeMuwmjrif&awmh uRefawmfwdkYvnf; xyfwl0rf;omrdygw,f/ OD;aZmfrdk;(ppfawGc½dkifvQyfppftif*sifeD,mrSL;)OD;aZmfrdk;(ppfawGc½dkifvQyfppftif*sifeD,mrSL;)

&aohawmifNrdKUay:eJY teD;tem;ywf0ef;usifu aus;&GmawGudk

"mwftm;pepfuae "mwftm;ay;EdkifzdkYaqmif&GufcJhygw,f/ jynfe,ftpdk;& bwf*sufeJY ukd;&Gm? jynfaxmifpktpdk;&bwf*sufeJY 17 &Gm "mwftm;&&Sd atmif qufvufaqmif&Gufaeygw,f/ vuf&Sdtpdk;&wufvmwJhtcgrSm &aohawmif? bl;oD;awmif? armifawma'oawGtygt0if rzGHUNzdK;ao;wJh a'oawG zGHUNzdK;atmif pDrHaqmif&Gufaeygw,f/ aqmif&GufwJhae&mrSm ykPÖm;uRef;-&aohawmif-bl;oD;awmif-armifawm "mwftm;vdkif;eJY "mwftm;cGJ½kH okH;½kHaqmufzdkY &nfrSef;csufxm;cJhygw,f/ tck &aohawmif NrdKUrSm yxrqkH; ykPÖm;uRef;-&aohawmif 66 auAGDat "mwftm;vdkif; 22 'or 2 rdkifeJY &aohawmif"mwftm;cGJ½kH 5 trfAGDatwpf½kHudk jynfaxmifpkbwf*sufeJY wnfaqmufcJhygw,f/ jynfe,ftpdk;&&efykHaiGeJY &aohawmifNrdKUay:rSm "mwftm;pepf&atmifeJY tqifoifhrD;ay;Edkifatmif "mwftm;vdkif;awG? x&efpazmfrmawG BudKwifpDpOfaqmif&GufcJhygw,f/ tck{NyDvtwGif;rSm &aohawmifNrdKUe,frSm&SdwJh aus;&GmawGudkvnf; vQyfppfrD;&&Sdatmif aqmif&Gufaeygw,f/ jynfolawGudkvnf; vQyfppfudk tEÅ&m,fuif;&Sif;pGm okH;pGJEdkifatmif todynmay;rIawG vkyfaeygw,f/

[efvif;Edkif(ppfawGudk,fyGm;)[efvif;Edkif(ppfawGudk,fyGm;)

rif;jym; {NyD 2rif;jym; {NyD 2&cdkifjynfe,f ajrmufOD;c½dkif rif;jym;NrdKUe,f yef;ajrmif;aus;&Gmü rwf 30 &ufu jzpfyGm;cJhonfh rD;avmifrIjzpfpOfaMumifh rD;ab;oifhjynfolrsm; tm; ajrmufOD;c½dkif ab;tEÅ&m,fqdkif&m pDrHcefYcGJa&;OD;pD;XmerS c½dkif OD;pD;rSL; a':eef;rdk;EG,fESifh wm0ef&Sdolrsm;u ,aeY rGef;vGJ 1 em&Du u,fq,fa&;ypönf;rsm; axmufyHhay;cJhMuonf/

tqdkyg rD;ab;oifhtdrfajcokH;vkH; tdrfaxmifpkokH;pkrS vlOD;a& 21 OD; twGuf u,fq,fa&;ypönf; 15 rsKd;udk ajrmufOD;c½dkif ab;tEÅ&m,fqdkif&m pDrHcefYcGJa&;OD;pD;XmerS c½dkifOD;pD;rSL;ESifh wm0ef&Sdolrsm;u rD;ab;oifhjynfol rsm;tm; oGm;a&mufaxmufyHhay;cJhaMumif; od&onf/ 0if;rif;pdk;(jyef quf)0if;rif;pdk;(jyef quf)

OD;ausmfausmfrif;OD;ausmfausmfrif; OD;cspfwifOD;cspfwif a':jroZifEG,fa':jroZifEG,f OD;ausmfEdkif0if;OD;ausmfEdkif0if; OD;atmifaZmfrif;OD;atmifaZmfrif; OD;aZmfrdk;OD;aZmfrdk;

{NyD 3? 2018{NyD 3? 2018

(,refaeYrStquf)(,refaeYrStquf)tajccHynmOD;pD;Xme? 2018 ckESpf? 'orwef; vl&nfcRefpm&if;tajccHynmOD;pD;Xme? 2018 ckESpf? 'orwef; vl&nfcRefpm&if;

tajccHynmOD;pD;Xme? 2018 ckESpf? e0rwef; vl&nfcRefpm&if;tajccHynmOD;pD;Xme? 2018 ckESpf? e0rwef; vl&nfcRefpm&if;

tajccHynmOD;pD;Xme? 2018 ckESpf? t|rwef; vl&nfcRefpm&if;tajccHynmOD;pD;Xme? 2018 ckESpf? t|rwef; vl&nfcRefpm&if;

pOfpOf trnftrnf ausmif;ausmif; NrdKUe,fNrdKUe,f c½kdifc½kdif

101 armifvrif;atmif txu(2)oxHk oxHk oxHk

102 rat;0wf&nfcefY txu(1)usKdufxdk usdKufxdk oxHk

103 armifaZmfvlxuf txu(2)ppfawG ppfawG ppfawG

104 rat;jynfhjzdK; txu(2)ppfawG ppfawG ppfawG

105 armifatmifudkxl; txu(2)armifawm armifawm armifawm

106 rESif;oEåmxGef; txu(2)armifawm armifawm armifawm

107 armifrsdK;vGif txu-ajryHk ajryHk ajrmufOD;

108 ra&T&nfjynfhNzdK; txu-ajryHk ajryHk ajrmufOD;

109 armifjrwfbkef;aqG txu(3)ausmufjzL ausmufjzL ausmufjzL

110 rpkpkvIdif txu(2)trf; trf; ausmufjzL

111 armifZJGvif;xuf txu(1) awmifukwf awmifukwf oHwGJ

112 ra&Tpifvif; txu(cGJ)iausmfawmif oHwGJ oHwGJ

113 armifaumif;cefYaZmf txu(1)oCFef;uRef; oCFef;uRef; ta&SSUydkif;

114 armifaumif;pnfNzdK; txu(2)awmifOuúvmy awmifOuúvmy ta&SSUydkif;

115 armifZifOD;vIdif txu(2)&efuif; &efuif; ta&SSUydkif;

116 rEk,Of0if; txu(1)oCFef;uRef; oCFef;uRef; ta&SSUydkif;


101 armifxG#fvif;OD; txu(2)oxHk oxHk oxHk

102 rMu,fpifvif;xGef; txu(2)oxHk oxHk oxHk

103 armifxufjruffatmif txu(2)ppfawG ppfawG ppfawG

104 rqka0jzdK; txu(4)ppfawG ppfawG ppfawG

105 armifbkef;jrwfaZmf txu(1)bl;oD;awmif bl;oD;awmif armifawm

106 rvif;at;rdk&f txu(1)bl;oD;awmif bl;oD;awmif armifawm

107 rNzdK;oG,fcdkif txu(1)ajrmufOD; ajrmufOD; ajrmufOD;

108 armifaexGef;0if; txu(2)rif;jym; rif;jym; ajrmufOD;

109 rat;Nidrf;pH txu(2)trf; trf; ausmufjzL

110 armifjynfhNzdK;oQefatmif txu(cGJ)aps;wef; rmefatmif ausmufjzL

111 armifrif;cefYatmif txu(cGJ)jrdKUr oHwGJ oHwGJ

112 rjryef;tdrf txu(cGJ)jrdKUr oHwGJ oHwGJ

113 armifvif;xufOD; txu(3)'*Hkajrmuf '*Hkajrmuf ta&SSUydkif;

114 armifaZvif;jrwf txu(2)awmifOuúvmy awmifOuúvmy ta&SSUydkif;

115 armifcsrf;ajrhausmf txu(2)&efuif; &efuif; ta&SSUydkif;

116 rrsKd;oD&dausmf txu(3)'*Hkajrmuf '*Hkajrmuf ta&SSUydkif;


101 armifrsKd;jrwfrif; txu(cGJ)rif;wef; aygif oxHk

102 rqkoufydkifrif; txu(1)usdKufxdk usdKufxdk oxHk

103 armifÓPfpnfrif; txu(2)ppfawG ppfawG ppfawG

104 rNzdK;auoDausmf txu(2)ppfawG ppfawG ppfawG

105 armifpdk;0if; txu(2)bl;oD;awmif bl;oD;awmif armifawm

106 rvif;jrwfrdk; txu(1)bl;oD;awmif bl;oD;awmif armifawm

107 rMu,fpifvif;vuf txu-oJwef; ajryHk ajrmufOD;

108 armifNzdK;rif;oef; txu(1)ajrmufOD; ajrmufOD; ajrmufOD;

109 rNidrf;Nidrf;,kvdIif txu-Z&yfjyif &rf;jAJ ausmufjzL

110 armif[def;rif;ol txu-qifem;acsmif rmefatmif ausmufjzL

111 armifaZ,smvif;xGef; txu-uif;awmif awmifukwf oHwGJ

112 r&nfrGefvGif txu(cGJ)NrdKUr oHwGJ oHwGJ

113 armif&JokvIdif txu(2)&efuif; &efuif; ta&SSUydkif;

114 armifOuúm[ef txu(5)Adkvfwaxmif Adkvfwaxmif ta&SSUydkif;

115 armifxufydkifvif; txu(1)ajrmufOuúvmy ajrmufOuúvmy ta&SSUydkif;

116 rqkvIdifvIdifxGef; txu(5)Adkvfwaxmif Adkvfwaxmif ta&SSUydkif;

117 rcifacsmuvsm txu(2)awmifOuúvmy awmifOuúvmy ta&SSUydkif;

118 rrSL;ausmhpH txu(5)Adkvfwaxmif Adkvfwaxmif ta&SSUydkif;

119 armifxufjrufrif;xGef; avhusifha&;txufwef;ausmif; urm&Gwf taemufykdif;

120 armifwdk;EdkifxGef; Great Light(uyu) r&rf;ukef; taemufykdif;

121 rat;bkef;jynhfcsKd txu(2)urm&Gwf urm&Gwf taemufykdif;

122 rjcL;a&T&nfxuf txu(2)vom vom taemufykdif;

123 armifrif;cefYausmf txu(2)NrdKUr wGHaw; awmifydkif;

124 armifpGrf;&nfxuf txu(2)oefvsif oefvsif awmifydkif;

125 rjzLpifoefY txu(2)oefvsif oefvsif awmifydkif;

126 roD&da&Tpif txu(1)c&rf; c&rf; awmifydkif;

127 armifa&mifeDvif;vuf txu(2)r*Fvm'kH r*Fvm'kH ajrmufydkif;

128 armifrsKd;oD[cspf txu-tif;wkdif vSnf;ul; ajrmufydkif;

129 rMu,fpif&Tef;vuf&nf txu(2)r*Fvm'kH r*Fvm'kH ajrmufydkif;

130 rZGefyGihfjzL txu-NrdKUr vSnf;ul; ajrmufydkif;

131 pdkif;pifhpGrfvIdif; txu(4)awmifBuD; awmifBuD; awmifBuD;

132 cGef[efompdk; txu(1)yifavmif; yifavmif; awmifBuD;

133 rcGef;csKdom a&Tyef;wdkif(uyu) yif;w, awmifBuD;

134 r,drff;a&TvTm txu-acgifwdkif anmifa&T awmifBuD;

117 rarjrwfol txu(2)awmifOuúvmy awmifOuúvmy ta&SSUydkif;

118 rv0ef;aEGOD;ausmf atmiftu,f'rD(uyu) &efuif; ta&SSUydkif;

119 armifausmfvif;oef; txu(4)tvHk tvHk taemufykdif;

120 armifcefYpnfol txu(1)vom vom taemufykdif;

121 rMunf&Sif;cefY txu (2)prf;acsmif; prf;acsmif; taemufykdif;

122 r0if;jynfhjynfhaZmf avhusifha&;txufwef;ausmif; urm&Gwf taemufykdif;

123 armifxufatmifvdIif txu(1)oHk;cG oHk;cG awmifydkif;

124 armifaumif;Zif[def; txu(1)oefvsif oefvsif awmifydkif;

125 rarolcspf txu(4)oefvsif oefvsif awmifydkif;

126 rarNzdK;yGifh txu(2)uGrf;NcHukef; uGrf;NcHukef; awmifydkif;

127 armifrif;NzdK;oGif txu(2)r*Fvm'kH r*Fvm'kH ajrmufydkif;

128 armifom;cefYnD ra[mfo"m(uyu) vSnf;ul; ajrmufydkif;

129 rcsKdcsKdESif;atmif txu(2)r*Fvm'kH r*Fvm'kH ajrmufydkif;

130 rckdifzl;yGihfa0 txu(3)vdIifom,m vdIifom,m ajrmufydkif;

131 eef;a&T0wf&nfzl; txu-qDqdkif qDqdkif awmifBuD;

132 rESif;jzLjzLat; txu(5)awmifBuD; awmifBuD; awmifBuD;

133 armifaumif;pnfol txu(4)awmifBuD; awmifBuD; awmifBuD;

134 armif&Sif;cefYrmef txu-yif;w, yif;w, awmifBuD;

117 rqufrDrDydkif txu(4)oCFef;uRef; oCFef;uRef; ta&SSUydkif;

118 rcdkif,Ofrif;oefY avhusifha&;tv,fwef;ausmif; &efuif; ta&SSUydkif;

119 armifceYfnm;eE´ avhusifha&;txufwef;ausmif; urm&Gwf taemufykdif;

120 armifjrwfbkef;aomf tvu(1)'*Hk '*Hk taemufykdif;

121 rtifMuif;jzL Great Light(uyu) r&rf;ukef; taemufykdif;

122 rckdifoufqkrkd; tvu(1)'*Hk '*Hk taemufykdif;

123 armifbkef;oefYvGif txu(2)uGrf;NcHukef; uGrf;NcHukef; awmifydkif;

124 armifzkef;jrwfydkif txu(2)oefvsif oefvsif awmifydkif;

125 rjrwfoD&dol txu(2)oefvsif oefvsif awmifydkif;

126 rcdkifqk,Of txu-armif;r c&rf; awmifydkif;

127 armifrif;xufausmf txu(2)r*Fvm'kH r*Fvm'kH ajrmufydkif;

128 armifaZmfvif;xuf txu-0g;eufacsmif; arSmfbD ajrmufydkif;

129 raqGZifatmifoif; aumif;pkpH(uyu) a&Tjynfom ajrmufydkif;

130 rZifrDrDausmf txu(1)tif;pdef tif;pdef ajrmufydkif;

131 eef;aemifh{u&D txu(1)awmifBuD; awmifBuD; awmifBuD;

132 rat;csrf;jynfh txu-qDqdkif qDqdkif awmifBuD;

133 pdkif;aemf0rf; txu-qDqdkif qDqdkif awmifBuD;

134 armifrif;aZmfOD; txu-&yfapmuf &yfapmuf awmifBuD;

(qufvufazmfjyygrnf)(qufvufazmfjyygrnf)



{NyD 3? 2018{NyD 3? 2018

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(2) ukefoG,fvkyfief;cGefusoifhonfh 0efaqmifrIvkyfief;rsm; aqmif&Gufjcif;twGuf ESpfwpfESpftwGif; 0efaqmifrI &aiG pkpkaygif; usyfodef; 500 wdwd?

(3) ukefoG,frIvkyfief;rsm; aqmif&Gufjcif;twGuf ESpf wpfESpftwGif; a&mif;&aiG pkpkaygif; usyfodef; 500 wdwd?

(4) taumufcGefvkyfxkH;vkyfenf; pHowfrSwfcsufrsm;ESifh tnD tvsiftjrefay;ydkYxkwf,lvdkonfh ukefpnfrsm; tay: tcGeftcrsm; uif;vGwfcGifhjyKEdkifonfhtaumuf cGefOD;pD;Xme\ tedrfhqkH;wefzdk;owfrSwfcsuf (Deminimis Value Threshold)/

16/ rnfolrqdk þOya't& ukefoG,fvkyfief;cGefusoifhonfh ukefpnf wpfrsKd;rsKd;udk xkwfvkyfa&mif;csjcif;? ukefoG,fvkyfief;cGefusoifhonfh 0efaqmifrIwpf&yf&yfudk aqmif&Gufjcif;ESifh ukefoG,frIvkyfief;aqmif &Gufjcif;wdkYrS EdkifiHjcm;aiG&&SdvQif tqdkygEdkifiHjcm;aiGjzifh a&mif;&aiG odkYr[kwf 0efaqmifrI&aiGtay: ukefoG,fvkyfief;cGefudk þOya'yg oufqdkif&mtcGefEIef;rsm;twdkif; wGufcsufí ukefoG,fvkyfief;cGefpnf; rsOf;rsm;ESifhtnD usyfaiGjzifh ay;aqmif&rnf/17/ (u) jynfyodkY wifydk Ya&mif;csonfh vQyfppf"mwftm;tay:

&Spf&mcdkifEIef;jzifhvnf;aumif;? a&eHpdrf;rsm;tay: ig;&mcdkifEIef; jzifhvnf;aumif; ukefoG,fvkyfief;cGef usoifhap&rnf/

(c) yk'frcGJ (u) yg ukefpnfrsm;rSty usefukefpnfrsm;udk jynfyodkY wifydkYa&mif;csjcif;twGuf a&mif;&aiGtay:wGif okn&mcdkif EIef;jzifh ukefoG,fvkyfief;cGefusoifhap&rnf/ jynfyodkYwifydkY a&mif;csjcif;twGuf usoifhukefoG,fvkyfief;cGefrS ukefpnfudk 0,f,lpOf odk Yr[kwf xkwfvkyfpOfu ay;aqmifcJ honfh ukefoG,fvkyfief;cGefudk pnf;rsOf;rsm;ESifhtnD ckESdrfEdkifonf/ ukefoG,fvkyfief;cGefpnf;rsOf;rsm;wGif rnfodk Yqdkapumrl jynfyydkYukefrsm;ESifh pyfvsOf;í jynfyodkYwifydkYa&mif;csjcif; twGuf usoifhukefoG,fvkyfief;cGefonf ukefpnfudk0,f,lpOf odkYr[kwf xkwfvkyfpOfu ay;aqmifcJhonfh ukefoG,fvkyfief;cGef atmufavsmhenf;aeygu jyeftrf;aiGawmif;cHEdkifonf/ odkY&m wGif udk,fwdkifokH;pGJ&eftvdkYiSm jynfwGif;ü 0,f,lNyD; jynfyodkY ,laqmifoGm;onfh ukefpnfrsm;ESifh roufqdkifap&/

(*) þyk'frygjy|mef;csufrsm;onf rpnf;Muyfxdkufonfha&mif;&aiG? 0efaqmifrI&aiG yrmPowfrSwfjcif;ESifh oufqdkifjcif;r&Sdap&/

18/ þOya'\tcef; (6) wGif azmfjyyg&Sdaom pum;&yfrsm;\ t"dyÜm,f zGifhqdkcsufonf þOya'\ yk'fr 1? yk'frcGJ (*) yg pum;&yfrsm;rSty ukefoG,fvkyfief;cGefOya'wGif azmfjyxm;onfhtwdkif; jzpfap&rnf/

tcef; (7)

0ifaiGcGef

19/ (u) vpmrS ESpfwpfESpftwGif; 0ifaiG usyf 48 odef; txd &&Sdoljzpf vQif rnfolUudkrQ 0ifaiGcGefpnf;Muyfjcif;rjyK&/ xdkodkYpnf;Muyf jcif;rjyKojzifh uif;vGwfcGifh&onfh vpm0ifaiGqdkif&m oufaocHtaxmuftxm;udk awmif;cHvmygu owfrSwfcsuf rsm;ESifhtnD jynfwGif;tcGefrsm;OD;pD;Xmeu xkwfay;&rnf/

(c) odkY&mwGif vpmrSESpfwpfESpftwGif; 0ifaiG usyf 48 odef; txuf&&SdoljzpfvQif &&Sdonfh vpm0ifaiGpkpkaygif;tay:wGif 0ifaiGcGefxrf;aqmif&rnf/

(*) vpmrS ESpfwpfESpftwGif; 0ifaiG usyf 48 odef;txuf &&Sd oljzpfvQif odkYr[kwf toufarG;0rf;ausmif;ynmvkyfief;? pD;yGm;a&;vkyfief;ESif h tjcm;&vrf;rsm;rS 0ifaiGjzpfvQif rnfolUudkrqdk pkpkaygif;0ifaiGrS 0ifaiGcGefOya'yk'fr 6 t& oufomcGifhrsm; ckESdrfNyD;aemuf usef0ifaiGtay: 0ifaiGtvTm tvdkuf pnf;Muyf&rnfh 0ifaiGcGefEIef;xm;rsm;udk atmufyg twdkif;owfrSwfonf-

t t rSwf rSwf pOfpOf

0ifaiGcGefpnf;Muyf&ef0ifaiGtvTm0ifaiGcGefpnf;Muyf&ef0ifaiGtvTmpnf;Muyf&ef pnf;Muyf&ef 0ifaiGcGefEIef;0ifaiGcGefEIef;rSrS xdxd

usyfusyf usyfusyf

1 1 2,000,000 0 &mcdkifEIef;

2 2,000,001 5,000,000 5 &mcdkifEIef;

3 5,000,001 10,000,000 10 &mcdkifEIef;

4 10,000,001 20,000,000 15 &mcdkifEIef;

5 20,000,001 30,000,000 20 &mcdkifEIef;

6 30,000,001 ESifh txuf 25 &mcdkifEIef;

(C) 0ifaiGcGefOya'wGif rnfodkYyifjy|mef;yg&Sdapumrl rnfolrqdk ajriSm;&rf;jcif;? taqmufttkH iSm;&rf;jcif;ESifhtcef;iSm;&rf; jcif;wdkYrS&&Sdaom pkpkaygif;iSm;&rf;c&aiG tay: yk'fr 6 t& oufomcGifhrsm;Ekwfy,fNyD; usefaiGtay: wpfq,f&mcdkifEIef; jzifh 0ifaiGcGef oD;jcm;pnf;Muyf&rnf/ tjcm;0ifaiGrsm;ESifh yl;aygif;í xyfrHpnf;Muyfjcif; rjyK&/ EdkifiHawmfydkifpD;yGm;a&; tzGJUtpnf;rsm;? jrefrmEdkifiH&if;ESD;jr§KyfESHrIaumfr&Sifu xkwfay; onfhcGifhjyKrdefYjzifh aqmif&Gufaomvkyfief;rsm;? ukrÜPDrsm;? or0g,rtoif;rsm;jzpfygu tcGefxrf;trsKd;tpm;tvdkuf oD;jcm;owfrSwfay;xm;aom 0ifaiGcGefEIef;rsm;twdkif; xrf; aqmif&rnf/

(i) tpkpyfvkyfief;rsm;jzpfygu 0ifaiGcGefOya' yk'fr 6 t& oufomcGifh Ekwfy,fNyD;aemuf yk'frcGJ (*) Z,m;yg 0ifaiGcGef EIef;xm;rsm;twdkif; xrf;aqmif&rnf/

(p) þyk'fryg 0ifaiGcGefEIef;rsm;onf 0ifaiG&&SdolwpfOD;OD; odkYr[kwf 0ifaiGtrsdK;tpm; wpf&yf&yfESifhpyfvsOf;í oD;jcm;0ifaiGcGefEIef;owfrSwfxm;onfh tcGefxrf;rsm;ESifh oufqdkifjcif;r&Sdap&/

20/ 0ifaiGcGefOya' yk'fr 6? yk'frcGJ (u)? yk'frcGJi,f (1) ESifh (2) wdkYt& tajccHoufomcGifh cGifhjyKaiGonf 0ifaiGtrsdK;tpm;wpfckpD\ 20 &mcdkif EIef;ESifhnDrQaomaiGjzpf&rnf/ odkY&mwGif ESpfwpfESpftwGuf tajccH oufomcGifh cGifhjyKaiGpkpkaygif;onf usyfodef; 100 xufrydkap&/21/ 0ifaiGcGefOya' yk'fr 6? yk'frcGJ (u)? yk'frcGJi,f (1) ESifh (2) wdkYt& atmufygoufomcGifh cGifhjyKaiGudk 0ifaiGcGefOya' yk'fr 6? yk'frcGJ (*)? yk'frcGJi,f (2) yg wpfOD;csif;yk*¾dKvf\ pkpkaygif;0ifaiGrS Ekwfy,fí

usefaiGtay:wGif0ifaiGcGefpnf;Muyf&rnf- (u) twlaerdbwpfOD;vQif usyf 10 odef;pD? (c) tdrfaxmifzufwpfOD;twGufomvQif usyf 10 odef;? (*) om;orD;wpfOD;vQif usyf 5 odef;pD/22/ 0ifaiGcGefOya' yk'fr 6 ESifh 6-u wdkYt& oufomcGifhrsm;rEkwfrD jynfyaeEdkifiHom;\ uif;vGwfcGifh&&Sdonfh 0ifaiGacgif;pOfrSwpfyg; EdkifiHjcm;aiGjzifh jynfywGif&&Sdonfh pkpkaygif;0ifaiGtay: wpfq,f &mcdkifEIef;jzifh 0ifaiGcGefpnf;Muyf&rnf/23/ (u) atmufazmfjyyg tcGefxrf;trsKd;tpm;rsm;ESifhywfoufí

0ifaiGcGefOya' yk'fr 6 t& oufomcGifhrsm; rEkwfy,frD pkpkaygif; tom;wiftjrwf0ifaiGtay: 25 &mcdkifEIef;jzifh 0ifaiGcGefpnf;Muyf&rnf-

(1) jrefrmEdkifiHukrÜPDrsm;Oya't&jzpfap? 1950 jynfhESpf txl;ukrÜPD tufOya't&jzpfap jrefrmEdkifiHü rSwfykHwifí zGJUpnf;wnfaxmifxm;onfh ukrÜPD?

(2) jynfyaeEdkifiHjcm;om;\vpmacgif;pOfrSwpfyg; tjcm; 0ifaiG?

(3) jrefrmEdkifiH&if;ESD;jr§KyfESHrIaumfr&Sifu xkwfay;onfh cGifhjyKrdefYjzifh aqmif&Gufaomvkyfief;?

(4) EdkifiHawmfydkifpD;yGm;a&;tzGJUtpnf;rsm;/ (c) tajccHor0g,rtoif;rStyjzpfaom or0g,rtoif;rsm;

\ tom;wiftjrwf0ifaiGrS 0ifaiGcGefOya' yk'fr 6 t& oufomcGifhrsm;Ekwfy,fNyD; usef0ifaiGtay: 25 &mcdkif EIef;jzifh 0ifaiGcGefpnf;Muyf&rnf/

24/ jynfyaeEdkifiHjcm;om;jzpfvQif 0ifaiGcGefOya' yk'fr 6 ESifh 6-u wdkYt& oufomcGifhrsm; Ekwfy,fjcif;rjyK&/ ,if;\pkpkaygif;0ifaiGtay: vpmacgif;pOfrS0ifaiGjzpfygu þOya' yk'fr 19? yk'frcGJ (*) yg tcGef EIef;rsm;twdkif; 0ifaiGcGefpnf;Muyf&rnf/25/ 0ifaiGcGefOya' yk'fr 6 ESifh 6-u wdkYt& oufomcGifhrsm;rEkwfrD pnf;MuyfrIrS vGwfuif;aeaom 0ifaiGtay: 30 &mcdkifEIef;jzifh 0ifaiG cGefpnf;Muyf&rnf/ odkY&mwGif EdkifiHom;rnfolrqdk tajcypönf;wpf&yf &yfudk 0,f,ljcif;? wnfaqmufjcif;? &,ljcif;ESifhvkyfief;topfwnfaxmifjcif;? vkyfief;xyfrHwdk;csJUaqmif&Gufjcif;wdkYtwGuf tokH;jyKonfh 0ifaiGrS 0ifaiG&vrf;wifjyEdkifonfh 0ifaiG&Sdygu ,if;0ifaiGtm; Ekwfy,fNyD; usefpnf;MuyfrIrS vGwfuif;aeaom 0ifaiGtay:wGif vnf;aumif;? 0ifaiG&vrf;wifjyEdkifjcif;r&Sdygu tokH;jyKonfh 0ifaiG tay:wGifvnf;aumif; atmufazmfjyyg tcGefEIef;xm;twdkif; 0ifaiG cGefpnf;Muyf&rnf/ tokH;jyKonfh0ifaiGtm;vkH;tay: 0ifaiG&vrf; twdtus wifjyEdkifygu 0ifaiGcGefxrf;aqmif&efrvdkyg/ þyk'frt& tcGefpnf;Muyfjcif;onf w&m;r0if&&Sdonfh ypönf;rsm;ydkifqdkifjcif;? a&mif;0,fjcif;wdkYESifhvnf;aumif;? aiGaMu;c0gcsrI wdkufzsufa&; Oya't& ta&;,lonfh udpö&yfrsm;ESifhvnf;aumif; oufqdkifjcif; r&Sdap&-

pOfpOf 0ifaiG(usyf)0ifaiG(usyf) 0ifaiGcGefEIef;0ifaiGcGefEIef;

(u) 1- 30,000,000 15%

(c) 30,000,001-100,000,000 20%

(*) 100,000,001ESifhtxuf 30%

26/ or0g,rtoif;Oya't& rSwfykHwifzGJUpnf;xm;onfh tajccH or0g,rtoif;rsm;\ tom;wiftjrwf0ifaiGrS 0ifaiGcGefOya' yk'fr 6 t& oufomcGifhrsm;Ekwfy,fNyD; usef0ifaiGtay: þOya'yk'fr 19? yk'frcGJ (*) yg 0ifaiGcGefEIef;rsm;jzifh 0ifaiGcGefpnf;Muyf&rnf/27/ tajcypönf;wpfck odkYr[kwf wpfckxufydkí a&mif;csjcif;? vJvS,f jcif;? tjcm;wpfenf;enf;jzifh vTJajymif;jcif;rS jrwfpGef;aiG&&SdvQif xdkodkY jrwfpGef;onfh usyfaiG odkYr[kwf EdkifiHjcm;aiGtay: 0ifaiGcGefOya' yk'fr 6 ESifh 6-u wdkYt& oufomcGifhrsm;rEkwfrD- (u) jrefrmEdkifiH\ a&eHESifhobm0"mwfaiGU &SmazGwl;azmfxkwfvkyf

jcif;u@wGif yg0ifvkyfudkifonfh ukrÜPDjzpfygu atmufwGif jrwfpGef;aiGESifh,SOfwGJazmfjyxm;aom tcGefEIef;rsm;twdkif; &&Sdonfh aiGaMu;trsdK;tpm;jzifh 0ifaiGcGefpnf;Muyf&rnf-

jrwfpGef;aiG ay;aqmif&rnfh0ifaiGcGefEIef;jrwfpGef;aiG ay;aqmif&rnfh0ifaiGcGefEIef; (1) nDrQusyf oef;aygif; (100,000)txd 40 % (2) nDrQusyf oef;aygif; (100,001) 45 % rS (150,000) txd (3) nDrQusyf oef;aygif;(150,001) ESifhtxuf 50 % (c) jrefrmEdkifiH\ a&eHESifhobm0"mwfaiGU &SmazGwl;azmfxkwf

vkyfjcif;u@wGif yg0ifvkyfudkifaom ukrÜPDrStyjzpfonfh yk*¾dKvfpkrsm; odkYr[kwf wpfOD;csif;yk*¾dKvfjzpfygu jrwfpGef;onfh usyfaiG odkYr[kwf EdkifiHjcm;aiGtay: wpfq,f&mcdkifEIef;jzifh 0ifaiGcGef pnf;Muyf&rnf/ jynfyaeEdkifiHjcm;om;jzpfygu usoifh tcGefudk&&Sdonfh aiGaMu;trsKd;tpm;jzifh ay;aqmif&rnf/

28/ ESpfwpfESpftwGif; tajcypönf;wpfck odkYr[kwf wpfckxufydkí a&mif;csjcif;? vJvS,fjcif; odkYr[kwf tjcm;wpfenf;enf;jzifh vTJajymif; jcif; jyKvkyfonfh tajcypönf;\wefzdk;pkpkaygif;onf usyfodef; 100 xufrydkvQif tajcypönf;rSjrwfpGef;aiGay:aygufapumrl 0ifaiGcGef pnf;Muyfjcif; rjyK&/

qufvufazmfjyygrnf/

{NyD 3? 2018

usKdif;wHk {NyD 2

tvkyform;? vl0ifrIBuD;Muyfa&;ESifh jynfolYtiftm;0efBuD;Xme vl0ifrIBuD;Muyfa&;ESifh jynfolY tiftm;qkdif&m 'kwd,jynfe,fOD;pD;rSL; ½Hk; &Srf;jynfe,f (ta&SUydkif;)usKdif;wHkNrdKUu BuD;rSL;zGifhvSpfonfh 0efxrf;opfrsm; tajccH½Hk;vkyfief;cGif oifwef;qif;yJGukd rwf 30 &uf naeykdif;u NrKdUawmfcef;rü usif;yonf/

Bwd*Ha'owkdif;ppfXmecsKyf wkdif;rSL; AdkvfcsKyf atmifaZmfat;u oifwef;qif; trSmpum;ajymMum;NyD; tvkyform;? vl0ifrIBuD;Muyfa&;ESifh jynfolYtiftm;0efBuD;Xme &Srf;jynfe,f (ta&SUykdif;) jynfe,f'kwd,OD;pD;rSL; OD;&J&ifhxGef; u 0efxrf;rsm; wwfajrmuf&rnfh Oya'? tufOya'? enf;Oya'? vkyfxHk;vkyfenf;rsm;? ½Hk;pma&;om;enf;? [kdw,f? rkdw,f? *dwfuif;pcef; ppfaq;jcif;rsm;ukd vufawGUo½kyfjy avhusifhrIrsm;tjyif acgif;aqmifrIpGrf;&nf tuJjzwfjcif;? pnf;urf;ykdif;? pdwf"mwfykdif;ESifh tajymtqkd

tjyKtrlponfh usifh0wfykdif;qkdif&mrsm;ukd jynfhpHkatmif avhusifhoifMum;ay;cJhaMumif;? oifwef;rS&&Sdonfh todynmrsm;? enf;pepfrsm;ukd wm0efusonfha'o½Hk;wGif 0efxrf;aumif;rsm;jzpfatmif vufawGUjyKrlusifhMuHaexkdifaqmif&Guf&ef ESifh vkyfief;ESifhywfoufonfrsm;udk pOfqufr jywfavhvmqnf;yl;NyD; BudK;pm;xrf;aqmifoGm; &ef oifwef;om;rsm;tm;&Sif;vif;ajymMum;onf/

xkdYaemuf oifwef;wGif oifwef;om;pHjyqk? pmayxl;cRef yxrqk? pmayxl;cRef 'kwd,qk? ppfa&;jytaumif;qHk;qkrsm;ukd jynfe,f'kwd,tkyfcsKyfa&;rSL; OD;&JEkdif? c½kdiftkyfcsKyfa&;rSL; OD;0if;rif;odef;ESifh wm0ef&Sdolrsm;u qkrsm; toD;oD;ay;tyfcsD;jr§ifhonf/

tqdkyg oifwef;tm; rwf 15 &ufrS 30 &uftxd zGifhvSpfoifMum;cJhjcif;jzpf&m &Srf;jynfe,f (ta&SUydkif;)&dS c½kdifESifhNrdKUe,fOD;pD;rSL;½Hk;rsm;wGif a&G;cs,fcefYtyfcJhonfh 0efxrf;opf 44 OD; wuf a&mufcJhaMumif; od&onf/ a0,Hvif;(jyef quf)

ppfudkif; {NyD 2

enf;ynmwuúodkvf(ppfudkif;)wGif ynmESifhpdefac:rIrsm; acgif;pOfjzifh ynma&;qdkif&m pum;0dkif;aqG;aEG;yJGudk rwf 31 &uf eHeuf 10 em&Du tqdkygausmif;tpnf;ta0;cef;rü usif;ycJhonf/

pum;0dkif;aqG;aEG;yJGwGif enf;ynmwuúodkvf(ppfudkif;)ygarmu©csKyfa'gufwmatmifqef;vif;u ]]ynma&;qdkif&mpdefac:rIrsm;twGuf a&S;½dk; pOfvmtwdkif;r[kwfbJ jyKjyifajymif;vJoGm;MuzdkY ynmESifh pdefac:rIrsm;acgif;pOfjzifh ynm&SiftoD;oD;&JUaqG;aEG;yJGrS &&SdvmwJh tusdK;oufa&mufrIawGudk q&m? q&mrrsm;? ausmif;om;? ausmif;olrsm; taejzifh rdrdwdkY&JUtawG;tac: t,ltqawG? tjrifawGeJYaygif;pyf n§dEIdif;aqmif&GufoGm;MurSomvQif ½kyfydkif;qdkif&m? pdwfydkif;qdkif&mrsm; jyKjyifajymif;vJoGm;rSmjzpfaMumif;}} ajymMum;cJhonf/

ynma&;qdkif&m pum;0dkif;aqG;aEG;yJGudk pma&;q&mynm&Sifrsm;jzpfMuaom pma&;q&m &JoQrf;? pma&;q&m aZmfaemif[def;ESifh pma&;q&m tarmif(yk*H)wdk Yu ynma&;ESifhywfoufonfh taMumif;t&mrsm; jyKjyifajymif;vJa&;? q&m? q&mrrsm;ESifh ausmif;om;? ausmif;olrsm; oifMum;a&;? oif,la&;tajctaersm;? ynmqdkonfh teuft"dyÜm,f zGifhqdkcsufrsm; ?ynmuomvQif a&SUrSOD;aqmifEdkifpGrf;&Sdonfh tajctaersm;? ,aeYausmif;om;vli,frsm;onf q&m? q&mrrsm;\ vufxJrSm &Sdaeonfhtaetxm;rsm;?q&mrsm;\ oifMum;a&;onf tvGefta&;ygt&ma&mufaMumif;rsm;udk aqG;aEG;cJhMuonf/

tqdkygpum;0dkif;odkY enf;ynmwuúodkvf(ppfudkif;)ygarmu©csKyfESifh q&m? q&mrrsm;? ausmif;om;? ausmif;olrsm; zdwfMum;xm;olrsm; wufa&mufMuum ynma&;ESifhywfoufonfh tajctae? taMumif;t&m rsm;udk ar;jref;Mu&m pma&;q&mrsm;u olYtjrif? udk,fhtjrifrsm;jzifh jyefvnf&Sif;vif;aqG;aEG;cJhMuaMumif; od&onf/ aZmfjrifhEdkif(c½dkifjyef quf)

rauG; {NyD 2

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csrf;at;ompH {NyD 2

Miss Tourism Mandalay 2018a&G;cs,fyGJtcrf;tem;udk {NyD 1 &uf n 7 em&Du rEÅav;NrdKUcsrf;at;ompHNrdKUe,f 26 vrf;? 66 vrf;ESifh 67 vrf;Mum;&Sd Mandalay Swan Hotel cef;rü usif;yonf/

tcrf;tem;wGif Miss Tourism

Mandalay 2018 NydKifyGJusif;ya&; City

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NydKifyGJpnf;urf;rsm;udk &Sif;vif;ajymMum;onf/

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Queen of the Year Mandalay, Miss

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arolvGif(rauG;-udk,fyGm;)

{NyD 3? 2018

&efukef {NyD 2

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689

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bk&m;? &[ef;? odrf? ausmif; bk&m;? &[ef;? odrf? ausmif; 'g,umBuD;'g,umBuD;

touf(83)ESpftouf(83)ESpf&efukefNrdKU? omauwNrdKUe,f?

(6)&yfuGuf? a0Z,EÅmtaemuf(10)vrf;? trSwf(538)ae (OD;armifcif-a':aiGpdef)wkdY\om;? (a':pef;wif) \cifyGef;? OD;jrifhxl;armif({&m0wD wkdif; o^r pkcsKyf)-a':cifrmcsKd (tv,fwef;jy-Nidrf;)? OD;jrif hpk d; (Stainless Steel Decoration)-a': cifpef;Munf? OD;wifatmif(vm;½Id; acgufqGJ)-a':cifrmnKd? OD;0if;[ef-a':cifrmykd? OD;cifarmifBuD; (Labour Asia Services Co.,Ltd.)-a':cifrm wif? OD;ausmfausmf-a':cifrmZif? OD;&JEkdifOD;-a':wifZmNidrf;? OD;jynfpkd;-a':olZmckdif(Australia)? OD;viftif [kwf-a':,rif;? OD;rmtkH;-a':oD&d NzKd;wkdY\zcif? ajr; 27a,muf? jrpf ckepfa,mufwkdY\tbkd; OD;xkdifMunf onf 2-4-2018(wevFmaeY) rGef;vGJ 1;20 em&DwGif uG,fvGefoGm;ygojzifh 4-4-2018(Ak'[l;aeY) eHeuf 10em&D wGif a&a0;okomefokd Y ykd Yaqmif oN*KØ[frnfjzpfygí &yfa0;&yfeD;rS rdwfaqGrsm;tm; taMumif;Mum;tyf ygonf/ (aetdrfrS um;rsm; eHeuf 8 em&DwGif xGufygrnf/) «uG,f vGefoltm;&nfpl;í 8-4-2018 (we*FaEGaeY)wGif txufygaetdrf okdY &ufvnfqGrf;auR;w&m;awmfem <ua&mufyg&ef zdwfMum;tyfyg onf/» usef&pfolrdom;pk

bk&m;? &[ef;? odrf? ausmif; 'g,umBuD;bk&m;? &[ef;? odrf? ausmif; 'g,umBuD;vlrIxl;cRef (wwd,qifh)vlrIxl;cRef (wwd,qifh)

(uRef;pkNrdKUe,f)(uRef;pkNrdKUe,f)

touf (82)ESpftouf (82)ESpfweoFm&Dwkdif;a'oBuD;? Nrdwfc½kdif? uRef;pkNrdKU? (1)&yfuGuf? AkdvfcsKyf

vrf;ae (OD;ppfaygif-a':at;jr&if)wkdY\om;? (OD;usefom-a':at;xdef)wkdY\ om;oruf? (a':aiG&Sif)\cifyGef;? OD;atmifoef;OD;-a':at;at;0if;? OD;atmifausmfrkd;-a':pDpDoef;? OD;ausmfrif;xGef;-a':ckdifrma0wkdY\ arG;o zcifaus;Zl;&Sifonf 1-4-2018 (we*FaEGaeY) nae 4;45 em&DwGif uG,fvGefoGm;ygojzifh 5-4-2018(Mumoyaw;aeY)wGif uRef;pkNrdKUokomefü *loGif;oN*KØ[frnfjzpfygaMumif; &yfa0;&yfeD;rS aqGrsKd;rdwfaqGo*F[rsm;tm; today;taMumif;Mum;tyfygonf/ usef&pfolrdom;pk

bk&m;? &[ef;? odrf? ausmif; 'g,umBuD;bk&m;? &[ef;? odrf? ausmif; 'g,umBuD;

&efukefNrdKU? oCFef;uRef;NrdKUe,f? (16^1)&yfuGuf? &wemvrf;?

trSwf(764^765^766)ae (OD;rIH-a':oif;)wkdY\ cspfvSpGmaomom;? (OD;armifwif-a':oef;&Sif)wkdY\ cspfvSpGmaomom;oruf? a':jrjr\ cspfvSpGmaomcifyGef;? OD;oefYpif-a':MuLMuLjraomif;? OD;ÓPfpif-a':at; pEmwif? a':apmpEmatmif wkdY\ cspfvSpGmaomzcif? a'gufwmarolcif? rat;oDoDwif? rjrwfopfopfrGef(txu-1? '*kH)wkdY\ cspfvSpGmaomtbkd; onf 2-4-2018&uf eHeuf 5;15em&DwGif uG,fvGefoGm;ygojzifh 4-4-2018 (Ak'¨[l;aeY) eHeuf 11 em&DwGif a&a0;okomefokdY ykdYaqmifoN*KØ[f rnfjzpfygaMumif; &yfa0;&yfeD;ae rdwfo*F[taygif;tm; odaptyfyg onf/ (aetdrfrSum;rsm; eHeuf 9 em&DwGif xGufygrnf/) usef&pfolrdom;pk

bk&m;? &[ef;'g,dumrBuD;bk&m;? &[ef;'g,dumrBuD;

touf (92) ESpftouf (92) ESpf"EkjzLNrdKUe,ftoif;?uefawmhcH"EkjzLNrdKUe,ftoif;?uefawmhcH&efukefNrdKU? prf;acsmif;NrdKUe,f?

[kef;vrf;? blwm&yfuGuf? yef;vdIif (2)vrf;? trSwf(58)ae (OD;q,f-a':rdef;uav;)wdkY\orD;? «OD;oef; armif (wm,ma&mif;0,fa&;)»\cspfvSpGmaomZeD;? OD;wifvS-(a': cifoef;)? OD;pdefxGef;(tkyfcsKyfa&;rSL;? awmf0ifrdom;pk Co., Ltd.)-a':cif aomif;(tvjy-Nidrf;)? OD;aomif; xGef;-a':0if;0if;at;? OD;pdk;vdIif-a':jroG,f? OD;atmifEdkif-a':udkif; Munf? OD;ausmf[def;? OD;ausmfol-a':rdk;rdk;vGif? (OD;ausmfausmfaxG;)? reDvmwkdY\cspfvSpGmaomrdcifBuD;? ajr; 15 a,muf? jrpfudk;a,mufwdkY\cspfvSpGmaombGm;bGm;BuD;onf 1-4-2018 (we*FaEGaeY) n 9 em&D wGif uG,fvGefoGm;ygojzihf 3-4-2018 (t*FgaeY) rGef;wnfh 12 em&D wGif xdefyifokomefokdY ydkYaqmif rD;oN*KØ[frnfjzpfygonf/ (aetdrfrS um;rsm; eHeuf 10;30em&DwGif xGuf ygrnf/) «uG,fvGefoltm;&nfpl;í 7-4-2018 (paeaeY) eHeuf 7 em&DrS 11 em&Dtxd trSwf(15)? a&Tv0if; vrf;? yxrxyfaetdrfodkY &ufvnf qGrf;auR;w&m;awmfem <ua&muf yg&ef zdwfMum;tyfygonf/»

usef&pfolrdom;pk

touf (51) ESpftouf (51) ESpf&cdkifjynfe,f? rmefatmifNrdKU?

ZD0uvrf;ae (OD;xGef;jrOD;)-a': ruHykwdk Y\om;? (OD;jraX;)\nD? OD;atmifaX; - a':apmapmat;? a':pef;pef;aX;? udkarmifarmifpef; wdkY\ tpfudk? a':at;at;nGefY\cifyGef;? armifZGefZifrif;xuf? armif ydkifZifrif;xufwdkY\zcif OD;uHaX; onf 31-3-2018&ufwGif &efukef jynfolUaq;½kHBuD;ü uG,fvGefoGm;yg ojzifh 4-4-2018 (Ak'[l;aeY) rGef;vGJ 1em&DwGif a&a0;okomefü rD;oN*KØ[f rnfjzpfygonf/ (qdkiftrSwf-r^44? ausmufawmfBuD;bk&m;? ajrmufbuf rk'f? ta&SUBudKUukef;? tif;pdefNrdKUe,f aetdrfrSum;rsm; eHeuf 11 em&DwGif xGufygrnf/) usef&pfolrdom;pk


tNidrf;pm;oHtrwfBuD;tNidrf;pm;oHtrwfBuD;touf (92) ESpftouf (92) ESpf

&efukefNrdKU? oCFef;uRef;NrdKUe,f? q,fodef;&yfuGuf? awmfpwm O,smOftdrf&m? trSwf(33)? opömvrf;ae (OD;wifarmif-a':oef;cif)wdkY\om;? (OD;p0fjroD;-a':at;&if-a':eef;&if)wdkY\ om;oruf? a':cif jrxl;\cspfvSpGmaomcifyGef;? OD;atmifjrihfxGef;(C/O .M.O.W)-a':cif rsKd;jrihf? (AdkvfrSL;pdk;vif;ausmf)-a':cifrsdK;oefY? OD;atmifaZmfoif;wdkY\ cspfvSpGmaomzcif? ajr;&Spfa,muf? jrpfig;a,mufwkdY\tab; tNidrf;pm; oHtrwfBuD; AdkvfrSL;csKyfrsKd;atmif(Nidrf;)onf 1-4-2018 &uf n 7;45 em&DwGifuG,fvGefoGm;ygojzihf 3-4-2018&uf eHeuf 11em&DwGif a&a0; okomefü rD;oN*KØ[frnfjzpfygonf/ usef&pfolrdom;pk


tNidrf;pm; oHtrwfBuD; tNidrf;pm; oHtrwfBuD; touf (92) ESpftouf (92) ESpf

&efukefNrdKUae OD;oufvif;armif-a':rGefZmrsKd;atmif? a':oifZm rsKd;atmif? AdkvfBuD;aZmfrsdK;udkudk(a&)-a':oufydkifpdk;? OD;td'd¨jrvS-a': zl;yGihfpdk;? OD;jynhf[def;pdk;-a':jrwf0if;vdIif? armif,l&DatmifjroD;(U.S.A)? roif;oD&dol? armifrdk;[def;cefYwdkY\tbdk; tNidrf;pm;oHtrwfBuD; AdkvfrSL;csKyf rsKd;atmif(Nidrf;)onf 1-4-2018 &uf n 7;45 em&DwGif uG,fvGefoGm; ygojzihf 3-4-2018&uf eHeuf 11em&DwGif a&a0;okomefü rD;oN*KØ[frnf jzpfygaMumif;/ usef&pfolajr;rsm;

touf (69)ESpftouf (69)ESpfNo.795, Cranbury Cross road, North Brunswick, NJ, USA

ae (OD;wifatmif)-a':jrihfjrihfwdkY\ orD;BuD;? OD;cifarmifoef;\ZeD;? OD;ausmfausmfcsdKvwf-a':EG,fEG,fOD;? a':xdkufxdkufcsdK vwf? OD;vSEdkifpdk;-a':jrwfrGefcsdKvwfwdkY\cspfvSpGmaomarG;ordcif? armif[def;xufpdk;? rMunfpifoefY? rMu,fpifoefY? rr'Dvif;pdk;? armifpudkifvmpdk;wdkY\ cspfvS pGmaomtbGm; a':ar&Datmifonf 1-4-2018 &ufwGif uG,fvGefoGm;yg ojzihf aqGrsKd;rdwfo*F[rsm;tm; taMumif;Mum;tyfygonf/

usef&pfolrdom;pk

bk&m;? &[ef;? ausmif; 'g,umBuD;bk&m;? &[ef;? ausmif; 'g,umBuD;

&efukefNrdKU? awmifOuúvmyNrdKUe,f? (14^3)&yfuGuf? ,if;rmvrf;?

trSwf(192^2)ae (OD;wifa&T)-a':wifa&TwdkY\ wpfOD;wnf;aomom;? a':aqGZifOD;\cifyGef;? OD;vSbkef;aqG-a':ZmvDpdk;wdkY\nD armif? armif&J awZ-rEdkifoÍÆma0csdK? armifrif;cefYudkudkwdkY\zcifonf 1-4-2018(we*F aEGaeY) nae 6;07 em&DwGif uG,fvGefoGm;ygojzihf 3-4-2018 (t*FgaeY) eHeuf 11 em&DwGif a&a0;tat;wdkufrS a&a0;okomefokdY ydkYaqmif*loGif; oN*KØ[frnfjzpfygaMumif;/ (aetdrfrSum;rsm; eHeuf 10em&DwGif xGufyg rnf/) «uG,fvGefoltm;&nfpl;í 7-4-2018 (paeaeY) eHeuf 7 em&DrS 10 em&Dtxd txufygaetdrfodkY &ufvnfqGrf;auR;w&m;awmfem<ua&mufyg&ef zdwfMum;tyfygonf/» usef&pfolrdom;pk

'kc½dkif &JwyfzGJUrSL;? rdk;n§if;'kc½dkif &JwyfzGJUrSL;? rdk;n§if;wyfwGif; 'k&Jtkyfavmif;oifwef;trSwfpOf(12^88)wyfwGif; 'k&Jtkyfavmif;oifwef;trSwfpOf(12^88)

ppfudkif;wdkif;a'oBuD;? wrl;NrdKUae OD;atmifodef;-a':cifodef;wdkY\ om;? &efukefNrdKU? tif;pdefNrdKUe,f? atmifqef;&yfuGuf? atmufr*Fvm'kH(3)vrf;? trSwf(123^5)ae (OD;odef;vGif)-a':jrat;wdkY\om;oruf? rqk ESif;a0(B.E.EC)? armifnDrif;a0 (3rd year Dental)wdkY\ arG;ozcif? a':0if;0if;cdkif\cifyGef; &JrSL;jrihfa0onf 2-4-2018 (wevFmaeY) eHeuf 3;35 em&DwGif Sakura aq;½kHBuD;üf uG,fvGefoGm;ygojzihf 4-4-2018 (Ak'[l;aeY) nae 3 em&DwGif a&a0;okomefokdY ydkYaqmifrD;oN*KØ[frnfjzpf ygaMumif; &yfa0;&yfeD;rS aqGrsKd;rdwfo*F[rsm; tm; taMumif;Mum;tyfyg onf/ (aetdrfrSum;rsm; rGef;vGJ 1;30 em&DwGif xGufygrnf/) «uG,fvGefol tm;&nfpl;í 8-4-2018 (we*FaEGaeY) eHeuf 7 em&DrS 11 em&Dtxd txufygaetdrfokdY &ufvnfqGrf;auR;w&m;awmfem <ua&mufyg&ef zdwfMum;tyfygonf/ usef&pfolrdom;pk


oHtrwfBuD; (Nidrf;)oHtrwfBuD; (Nidrf;)

touf (92)ESpftouf (92)ESpf&efukefNrdKU? oCFef;uRef;NrdKUe,f? q,fodef;&yfuGuf? awmfpwm

O,smOftdrf&m? trSwf(33)? opömvrf;ae a':cifjrxl;\ cspfvSpGm aomcifyGef; AdkvfrSL;csKyfrsKd;atmif(Nidrf;)onf 1-4-2018 &uf (we*FaEGaeY) n 7;45em&DwGif uG,fvGefoGm;aMumif; od&Sd&yg ojzifh rdom;pkESihftwl xyfwlxyfrQ 0rf;enf;aMuuGJ&ygonf/

AdkvfcsKyfrSL;BuD; rif;atmifvdIifESihf ZeD; a':MuLMuLvSAdkvfcsKyfrSL;BuD; rif;atmifvdIifESihf ZeD; a':MuLMuLvS


oHtrwfBuD; (Nidrf;)oHtrwfBuD; (Nidrf;)touf (92)ESpftouf (92)ESpf

&efukefNrdKU? oCFef;uRef;NrdKUe,f? q,fodef;&yfuGuf? awmfpwm O,smOftdrf&m? trSwf(33)? opömvrf;ae a':cifjrxl;\ cspfvSpGm aomcifyGef; AdkvfrSL;csKyfrsKd;atmif(Nidrf;)onf 1-4-2018 &uf (we*FaEGaeY) n 7;45em&DwGif uG,fvGefoGm;aMumif; od&Sd&yg ojzifh rdom;pkESihftwl xyfwlxyfrQ 0rf;enf;aMuuGJ&ygonf/

wyfrawmf(Munf;?a&?av)rdom;pkwyfrawmf(Munf;?a&?av)rdom;pk

tNidrf;pm;oHtrwfBuD; tNidrf;pm;oHtrwfBuD;

touf (92) ESpftouf (92) ESpf&efukefNrdKUae (AdkvfrSL;pdk;vif;ausmf)-a':cifrsKd;oefYwdkY\

cspfvSpGmaomzcif tNidrf;pm; oHtrwfBuD; AdkvfrSL;csKyfrsKd;atmif touf (92)ESpfonf 1-4-2018&uf n 7;45em&DwGif uG,fvGef oGm;aMumif;od&Sd&ygojzifh usef&pfolrdom;pkESihfwuG xyfwlxyfrQ txl;0rf;enf;aMuuGJ&ygonf/

oHtrwfBuD; OD;rsdK;at;-a':eDvmudkoHtrwfBuD; OD;rsdK;at;-a':eDvmudkqmAD;,m;EdkifiHqdkif&m jrefrmoH½kH;qmAD;,m;EdkifiHqdkif&m jrefrmoH½kH;

bJvf*&dwfNrdKUbJvf*&dwfNrdKU

A.G.T.I (MP 96 Chauk GTI)A.G.T.I (MP 96 Chauk GTI)

arG;jrLa&;qdkif&maq;wuúodkvf? cEmaA'XmerS ygarmu© XmerSL; ygarmu©a'gufwmESif;&nfpdk;\tpfudkjzpfol OD;rsKd;atmifonf 30-3-2018&uf eHeuf 5;13 em&DwGif uG,fvGefoGm;aMumif;od&Sd&ygojzifh usef&pfolrdom;pkESifhxyfwlxyfrQ 0rf;enf;aMuuGJ&ygonf/

q&m^q&mrrsm;ESihf 0efxrf;rsm;q&m^q&mrrsm;ESihf 0efxrf;rsm;cE¨maA'Xme? arG;jrLa&;qdkif&m aq;wuúodkvfcE¨maA'Xme? arG;jrLa&;qdkif&m aq;wuúodkvf

a&qif;? aejynfawmfa&qif;? aejynfawmf

A.G.T.I (MP 96 Chauk GTI)A.G.T.I (MP 96 Chauk GTI)

arG;jrLa&;qdkif&maq;wuúodkvf? cEmaA'XmerS ygarmu© XmerSL; ygarmu©a'gufwmESif;&nfpdk;\tpfudkjzpfol OD;rsKd;atmifonf 30-3-2018 &uf eHeuf 5;13 em&DwGif uG,fvGefoGm;aMumif;od&Sd&ygojzifh usef&pfolrdom;pkESifhxyfwlxyfrQ 0rf;enf;aMuuGJ&ygonf/

ygarmu©a'gufwmrmrm0if;ygarmu©a'gufwmrmrm0if;arG;jrLa&;qdkif&m aq;wuúodkvfarG;jrLa&;qdkif&m aq;wuúodkvf

a&qif;? aejynfawmfa&qif;? aejynfawmf

(MT.Bravely Sincerity, AZIMUTH Myanmar Co., Ltd.)(MT.Bravely Sincerity, AZIMUTH Myanmar Co., Ltd.)

touf (33)ESpftouf (33)ESpf&efukefNrdKU? a'gykHNrdKUe,f? ykodrfajr (13)vrf;ae (OD;wifarmifcsdK)-

a':jrihfjrihfoef;wkdY\om;? &efukefNrdKU? trSwf(157^u)? &wemod'dvrf;? Munfpk&yfuGuf? a'gykHNrdKUe,fae OD;at;pdk;-a':jrihfjrihfcdkifwdkY\om;oruf? udkbdkbdkarmif? udkawZmrif;armif-rcsdKEG,fpef;wdkY\nD armif? rZGefoDcsdK? udkbkef;odcF-rcspfqufa0wdkY\tpfudk? armifrif;qufaumif;\aus;Zl;&Sif arG;ozcif? rtdrdkYrdkYcdkif\cspfvSpGmaomcifyGef;onf 26-3-2018 (wevFm aeY) eHeuf 9;30em&DwGif pifumylEdkifiHü uG,fvGefoGm;ygojzihf 30-3-2018 (aomMumaeY) nae 5em&DwGif a&a0;tat;wkdufrS a&a0;okomef okdY ydkYaqmifrD;oN*KØ[fNyD;jzpfygaMumif;/ usef&pfolrdom;pk

bk&m;? &[ef;? odrf? ausmif; 'g,dumrBuD;bk&m;? &[ef;? odrf? ausmif; 'g,dumrBuD;

(auauckdif acgufxD;qkdif ,kZeyvmZmESifh tqifhjrifh r*Fvmaps;)(auauckdif acgufxD;qkdif ,kZeyvmZmESifh tqifhjrifh r*Fvmaps;)

touf (68)ESpftouf (68)ESpf&efukefNrdKU? trSwf (13)? OD;pHnGefYvrf;? prf;^ajrmuf&yfuGuf?

prf;acsmif;NrdKUe,fae (OD;xGef;-a':usifjrifh)wkdY\cspfvSpGmaom wpfOD;wnf; aomorD;? (OD;pH-a':Munf)wkdY\ orD;acR;r? OD;cifpkd;(c)OD;cifOD;\ cspfvS pGmaomZeD;? rcif&wemvIdif? ukdaZrif;pkd;-rabbDjynfhwkdY\ cspfvSpGmaom aus;Zl;&SifarG;ordcif a':eDonf 2-4-2018 (wevFmaeY) eHeuf 7;55em&D wGif a&T*kHwkdiftxl;ukaq;½kHBuD;ü uG,fvGefoGm;ygojzifh 4-4-2018 (Ak'¨[l;aeY) rGef;vGJ 1em&DwGif xdefyifokomefokdY ykdYaqmif *loGif;oN*KØ[f ygrnf/ (aetdrfrSum;rsm; eHeuf 11 em&DwGif xGufygrnf/)

usef&pfolrdom;pk


touf(83)ESpftouf(83)ESpf&efukefNrdKU? r*FvmawmifnGefYNrdKUe,f? pufqef; ABC? r*FvmMobm

vrf;? trSwf (680^pD)ae OD;aevif;-a':,OfaxG;? OD;Munf0if;-a':0if; nGefY? OD;atmifvGif-a':pef;EGJU? OD;oef;vGif-(a':oDwmvif;)? (OD;0if;nGefY)-a':cif0if;Munf? a':MuLMuLvIdif? OD;atmifrsKd;Ekdif-a':Zifrm0if;wkdY\ zcif? ajr;q,fig;a,muf? jrpfwpfa,mufwkdY\ tbkd;onf 2-4-2018 &uf eHeuf 3;20em&DwGif S.S.C aq;½kHBuD;ü uG,fvGefoGm;ygojzifh 4-4-2018&uf rGef;vGJ 2em&DwGif a&a0;okomefü rD;oN*KØ[frnfjzpfyg aMumif;/ (aetdrfrSum;rsm; rGef;wnfh 12em&DwGif xGufygrnf/)

usef&pfolrdom;pk

'kwd,taxGaxGrefae*sm? ukefoG,fv,f,m^pm;axG'kwd,taxGaxGrefae*sm? ukefoG,fv,f,m^pm;axG

touf (79)ESpftouf (79)ESpf&efukefNrdKU? &efuif;NrdKUe,f? (4)&yfuGuf? &efEkdifvrf;oG,f(7)?

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(9) EdkifiHom;jzpfap odkYr[kwf EdkifiH jcm;om;jzpfap jynfyaeol jzpfyg u EdkifiHawmftwGif;&Sd ,if;yk*¾dKvf ydkifqdkifaom vkyfief;tzGJUtpnf; wpfck\ refae*sm odkYr[kwf ,if; yk*¾dKvf\ vkyfief;udpö&yfrsm;udk wm0ef,laqmif&Gufol/

( c ) yk'frcGJ (u) t& wm0efay;tyfjcif; cH&aom udk,fpm;jyKolwpfOD;onf wm0efrsm;udk xrf;aqmifEdkifpGrf;r&Sdyg u ñTefMum;a&;rSL;csKyfu þOya'\ &nf&G,fcsufrsm;tvdkYiSm tjcm;yk*¾dKvf wpfOD;OD;udk udk,fpm;jyKoltjzpf owfrSwfaMumif; tMumif;Mum;pm jzifh aMunmay;Edkifonf/

( * ) yk*¾dKvfwpfOD;\udk,fpm;jyKolwdkif;onf tcGefay;aqmifjcif;tygt0if ,if; yk*¾dKvftay:þOya't& owfrSwf xm;onfh wm0efrsm; odkYr[kwf 0wå&m;rsm;udk aqmif&Guf&ef wm0ef&Sd onf/

(C) yk'frcGJ(p)yg jy|mef;csufESifh rqefYusif apbJ yk'frcGJ(*)t& yk*¾dKvfwpfOD;\ udk,fpm;jyKaqmif&Gufol ay;aqmif& rnfhtcGefudk ,if;\ vuf0,fwGif odkYr[kwf xdef;csKyfjcif;atmufwGif &Sdaeaom ,if;yk*¾dKvfydkifqdkifonfh ypönf;OpömrSeforQ\ wefzdk;yrmP

(,refaeY pmrsufESm 16 rS tquf)(,refaeY pmrsufESm 16 rS tquf)

pnf;MuyfrItaMumif;Mum;pmpnf;MuyfrItaMumif;Mum;pm31/ yk'fr 27? yk'frcGJ(c) odkYr[kwf yk'frcGJ(*)wdkY t& pnf;MuyfrIudkaomfvnf;aumif;? yk'fr 28 t& pnf;MuyfrItopf odkYr[kwf jyifqifpnf;MuyfrIudk aomfvnf;aumif;? yk'fr 30 t& pnf;MuyfrIudk aomfvnf;aumif; aqmif&Guf&mwGif ñTefMum;a&; rSL;csKyftaejzifh pnf;MuyfcH&olxH ay;tyf&rnfh pnf;MuyfrI taMumif;Mum;pmudk atmufygtcsuf rsm; yg0ifapvsuf ñTefMum;a&;rSL;csKyf odkYr[kwf wm0efcH0efxrf;rS vufrSwfa&;xdk;ay;ydkY&rnf- (u) tcGefxrf;trnf? ( c ) tu,fítcGefxrf;tm; xkwfay;xm; ygu tcGefxrf;rSwfykHwiftrSwf? ( * ) taMumif;Mum;pmxkwfay;onfh &ufpGJ? (C) taMumif;Mum;pmESifh pyfvsOf;onfh udpö&yf? ( i ) ay;aqmif&rnfh tcGefyrmP? ( p ) rnfonfh aeY&ufaemufqkH;xm;í tcGefay;aqmif&ef azmfjyawmif;cHcsuf odkYr[kwf usoifhaom tcGefudk ay;aqmifNyD;aMumif; azmfjycsuf? (q) tcGefay;aqmif&rnfhae&m? ( Z ) pnf;MuyfrIudk rauseyfygu aqmif&Guf Edkifrnfh tcsdef? ae&mESifh enf;vrf;/tcGefa&Smif&Sm;rIudk[efYwm;jcif; tcGefa&Smif&Sm;rIudk[efYwm;jcif; (Anti-avoidance)(Anti-avoidance)

32/ ñTefMum;a&;rSL;csKyfonf pnf;MuyfrIjyK&mwGif tcGefavsmhenf;ap&ef&nf&G,fcsufjzifh twkjyKvkyf xm;aom odkYr[kwf vkyfBuHzefwD;xm;aom vkyfaqmifcsufwpfck odkYr[kwf wpfckxufydkaom vkyfaqmifcsuf tpOftqufudk xnfhoGif;pOf;pm; jcif;rjyKbJ aeEdkifonf odkYr[kwf vGJrSm;pGm owfrSwf azmfjyxm;aom vkyfaqmifcsufwpfck odkYr[kwf wpfck xufydkaom vkyfaqmifcsuftpOftqufudk ,if;\ yuwdpD;yGm;a&;tajctaerSef(economic (economic

substance) substance) tay:rlwnfí pnf;MuyfrIjyKEdkifonf/tcef; (5)tcef; (5)

pDrHtkyfcsKyfrIenf;vrf;t& pDrHtkyfcsKyfrIenf;vrf;t& jyefvnfokH;oyfjcif;ESifh t,lcHjcif;jyefvnfokH;oyfjcif;ESifh t,lcHjcif;

tcGefqdkif&m qkH;jzwfcsufrsm;tcGefqdkif&m qkH;jzwfcsufrsm;33/ þtcef;&Sd aqmif&Gufjcif;rsm;rSty rnfonfh tcGefqdkif&m qkH;jzwfcsufudkrQ tcGeft,lcHckHtzGJU wGifjzpfap? jynfaxmifpkw&m;vTwfawmfcsKyf wGifjzpfap tjiif;yGm;jcif;rjyK&/ xdkYjyif tjcm; taMumif;t&mwpf&yf&yfudktajccHí tjcm;aom w&m;pD&ifrIqdkif&m rnfonfhaqmif&GufcsufudkrQ rjyK&/pDrHtkyfcsKyfrIenf;vrf;t& jyefvnfokH;oyfjcif;pDrHtkyfcsKyfrIenf;vrf;t& jyefvnfokH;oyfjcif;34/ (u) tcGefxrf;onf OD;pD;Xme\ pnf;MuyfrI

odkYr[kwf tjcm;qkH;jzwfcsufudk auseyfrIr&Sdygu jyefvnfokH;oyfay; &ef ñTefMum;a&;rSL;csKyfxH avQmuf xm;Edkifonf/

( c ) tcGefxrf;onf qkH;jzwfcsufESifh pyfvsOf;onfh taMumif;Mum;pm vufcH&&SdonfhaeYrS &ufaygif; 30 twGif; tao;pdwftcsuftvufrsm; azmfjyvsuf pDrHtkyfcsKyfrIenf;vrf; t& jyefvnfokH;oyfay;Edkif&ef ñTefMum;a&;rSL;csKyfxH avQmufxm; &rnf/

( * ) ñTefMum;a&;rSL;csKyftaejzifh tcGef xrf;\ avQmufxm;csufudk pOf;pm; okH;oyf&rnfjzpfNyD; ñTefMum;a&;rSL; csKyf\ qkH;jzwfcsufESifh ,if;qkH;jzwf csuftwGuf taMumif;jycsufudk tcGef xrf;tm; pmjzifh today;&rnf/

tcsyfykd (p) okdY tcsyfykd (p) okdY »

twdkif;twmtxdom ay;aqmif&ef wm0ef&Sdonf/

( i ) yk*¾dKvfwpfOD;\ udk,fpm;jyKolonf ,if;yk*¾dKvf\udk,fpm; ay;aqmifvdkuf onfh tcGefaiGyrmPudk ,if;yk*¾dKvf xHrS jyefvnf&,l&ef aomfvnf; aumif;? ,if;udk,fpm;jyKol\ vuf0,fwGif odkYr[kwf xdef;csKyfjcif; atmufwGif&Sdaeaom ,if;yk*¾dKvf ydkifqdkifonfh aiGaMu;rsm;teufrS tcGefay;aqmifvdkufonfhyrmPudk xdef;odrf;xm;jcif;udk aomfvnf; aumif; aqmif&GufcGifh&Sdonf/

( p ) tcGefudk ay;aqmif;jcif;rjyK&ao;rD umvwGif udk,fpm;jyKolonf atmufyg twdkif; aqmif&GufcJhvQif udk,fpm;jyK ol odkYr[kwf tcGefxrf;u ay;aqmif &rnfh xdkaiGaMu;yrmPESifhnDrQonfh tcGefaiGudk ay;aqmif&ef udk,fwdkif wm0ef&Sdap&rnf-

(1) vufcH&&Sdonfh odkYr[kwf pkaqmif; &&Sdonfh tcGefay;aqmif&ef aiGaMu;udk vTJajymif;jcif;? ay;acs jcif; odkYr[kwf ukefcef;atmif aqmif&Gufjcif; jyKvkyfvQif odkYr[kwf

(2) ,if;udk,fpm;jyKol\vuf0,fwGif &Sdaeonfh odkYr[kwf tcGefay; aqmif&rnfhtcsdef usa&mufNyD;rS udk,fpm;jyKolxH a&muf&Sdvmonfh tcGefxrf;ydkifqdkifonfh aiGaMu; odkYr[kwf &efykHaiGrS tcGefudk w&m;0ifay;aqmifEdkifcJhapumrlay;aqmifjcif;r&SdbJ ,if;aiGaMu; odkYr[kwf &efykHaiGtm; ukefcef; atmif aqmif&Gufjcif;jyKvkyfvQif/

(q) þyk'fryg rnfonfhjy|mef;csufurQ yk*¾dKvfwpfOD;OD;\ udk,fpm;jyKolu xrf;aqmif&ef ysufuGufjcif;aMumifh ,if;yk*¾dKvfxrf;aqmif&rnfh wm0ef rsm;rS oufomcGifhr&Sdap&/

( Z ) yk*¾dKvfwpfOD;OD;wGif udk,fpm;jyKolESpfOD; odk Yr[kwf ,if;xufydkrdkxm;&Sdygu þyk'fryg wm0efESifh 0wå&m;rsm;onf udk,fpm;jyKolrsm;wGif yl;wGJíomru udk,fpDudk,fivnf; wm0ef&Sdap&rnf jzpfNyD; ,if;wm0efrsm;udk udk,fpm;jyK olwpfOD;OD;tm; xrf;aqmifapEdkif onf/

( ps ) þOya'yg &nf&G,fcsufrsm;tvdkYiSm ñTefMum;a&;rSL;csKyfu tjcm;enf;tm; jzifh ñTefMum;cJhonfrSvGJí atmuf azmfjyyg zsufodrf;vdkufonfh tpkpyf vkyfief; odkYr[kwf toif;tzGJU odkYr[kwf tzGJUtpnf;ESifh topfzGJUpnf; vdkufonfh tpkpyfvkyfief; odkYr[kwf toif;tzGJU odkYr[kwf tzGJUtpnf; onf wlnDí wpfckwnf;jzpfonf[k rSwf,l&rnf-

(1) tpk0if odkYr[kwf tzGJU0iftm;vkH; r[kwfaomfvnf; wpfOD; wpfa,muf odkYr[kwf wpfOD; wpfa,mufxufydkí tem;,ljcif; odkYr[kwf EkwfxGufjcif;aMumifh jzpfap? tpk0iftopf odkYr[kwf tzGJU0iftopf 0ifa&mufjcif; aMumifhjzpfap? tpkpyfvkyfief; wpfck odkYr[kwf tjcm;w&m;0ifzGJUpnf;xm;jcif;r&Sdonfh toif; tzGJU odkYr[kwf tzGJUtpnf;wpfck taejzifh zsufodrf;jcif; odkYr[kwf qufvuf&yfwnfrI r&Sdawmhjcif;?

(2) þOya'yg jy|mef;csufrsm;rSvGJí tpkpyfvkyfief;? toif;tzGJU odkYr[kwf tzGJUtpnf; topf

wpfckudk usef&Sdonfh tzGJU0ifrsm;jzifh jzpfap? usef&SdonfhtzGJU0ifrsm;ESifh wpfOD; odkYr[kwf wpfOD;xufydkonfh tzGJU0iftopfrsm;jzifhjzpfap zGJUpnf; jcif;?

(3) zsufodrf;vdkufonfh tpkpyfvkyfief; odkYr[kwf toif;tzGJU odkYr[kwf tzGJU tpnf;u aqmif&GufcJhonfh vkyfief; udk topfzGJUpnf;vdkufonfh tpkpyf vkyfief; odkYr[kwf toif;tzGJU odkYr[kwf tzGJUtpnf;u qufvuf aqmif&Gufvsuf&Sdjcif;/

(n) tcGefxrf; aoqkH;NyD;aemufwGifjzpfap? tcGefxrf;\ ydkifqdkifrIudk a<u;NrDjzifh odrf;qnf;cH&NyD;aemufwGif jzpfap ,if; ydkifqdkifrIudk pDrHaqmif&Gufol odkYr[kwf ,kHrSwftyfESHjcif;cH&olu ,if;udk,fwdkif aomfvnf;aumif;? tjcm;wpfOD;jzifhaomf vnf;aumif; tcGefpnf;Muyfxdkufonfhvkyfief;udk qufvufaqmif&GufvQif odkYr[kwf tcGefpnf;Muyfxdkufonfh vkyfief;udk&yfpJa&;twGuf aqmif&GufvQif tcGefxrf;\ ydkifqdkifrIudk udk,fpm;jyK aqmif&Gufonfh pDrHaqmif&Gufol odkYr[kwf ,kHrSwftyfESHjcif;cH&olonf þOya'ygudpö&yfrsm;tvdkYiSm ,if;tcGef pnf;Muyfxdkufonfhvkyfief;twGuf tcGef xrf;tjzpf rSwf,ljcif;&rnf/

( # ) taygifcHolwpfOD;onf aygifESHol tcGef xrf;wpfOD;xHrS taygifypönf;tjzpf owfrSwfxm;onfh ajr,m odkYr[kwf tjcm;ypönf;udk vuf0,fydkifqdkifxm;&SdNyD; taygifcHoltaejzifh ,if;ajr,m odkYr[kwf tjcm;ypönf;udk tokH;jyKí tcGefusoifhonfh vkyfief;aqmif&GufrI&Sd ygu ,if;ajr,m odkYr[kwf ypönf;udk vuf0,fxm;&SdonfhumvtwGif; tcGef usoifhonfh vkyfief;aqmif&GufrIjyKvkyf aeaom tcGefxrf;tjzpf rSwf,l&rnf/

( X ) þOya'yg udpö&yfrsm;tvdkYiSm yk*¾dKvf wpfOD;onf wpfckxufydkaom udpö&yfrsm; twGuf ,kHrSwftyfESHjcif;cH&oltjzpf aqmif&Gufygu ,if;odkY ,kHrSwftyfESHrI wpfckcsif;pDtwGuf oD;jcm;yk*¾dKvftjzpf rSwf,laqmif&Guf&rnf/

ukrÜPDzsufodrf;NyD;aemufukrÜPDzsufodrf;NyD;aemuftcGefay;aqmif&rnfhwm0eftcGefay;aqmif&rnfhwm0ef42/ (u) þyk'fronf yif&if;rSEkwf,lí ay;aqmif

&rnfhtcGefqdkif&m wm0efrsm;tygt0if ay;aqmif&rnfhtcGefrsm;udk ay;aqmif jcif;r&SdbJ zsufodrf;oGm;onfh ukrÜPDrsm; ESifh oufqdkifonf/

( c ) ukrÜPDzsufodrf;csdefwGif tpk&S,f,m&Sif jzpfaeaom yk*¾dKvfwpfOD;onf ay;aqmif &jcif;r&Sdao;onfh tcGefudk zsufodrf;csdef rwdkifrD wpfESpftwGif; tpk&S,f,m&Sif taejzifh ukrÜPDrScGJa0&&Sdonfh aiGaMu; odkYr[kwf ypönf;yrmPtxd ay;aqmif &ef yl;wGJíomru udk,fpDudk,fivnf; wm0ef&Sdap&rnf/

( * ) þyk'frwGif azmfjyxm;onfh ukrÜPD\ ay;aqmif&rnfhtcGefonf zsufodrf;csdef wGif&Sdonfh tpk&S,f,mydkif&Sifrsm;ESifh uGJjym;onfh tpk&S,f,mydkif&Sifrsm;\ ydkifqdkifrIatmuf&Sd tcsdefumvtwGif; ay;aqmif&rnfhtcGefjzpfygu ñTefMum; a&;rSL;csKyftaejzifh ukrÜPDu ay;aqmif& rnfh tcGefudk tcGefay;aqmif&rnfhtcsdef umvtwGif; ukrÜPD\ tpk&S,f,m&Sif jzpfcJholxHrS ukrÜPDuay;aqmif&rnfh tcGefudk aumufcH&rnf/

(C) þyk'frt& ukrÜPDwpfcktwGuf tcGef ay;aqmif&ef wm0ef&Sdonfh yk*¾dKvfwpfOD; onf ukrÜPDtaejzifh &ydkifcGifh&Sdonfh tcGifhta&;rsm;udk OD;pD;XmexHrS awmif;cH Edkifonf/

( i ) zsufodrf;csdefwGif ukrÜPDtaejzifh tcGef

uif;&Sif;aMumif; vufrSwf&&Sdxm;ygu þyk'frt& tcGefay;aqmif&rnfh rnfonfhyk*¾dKvfrqdk tcGefay;aqmif&ef wm0efr&Sdap&/

jyeftrf;jcif;jyeftrf;jcif;43/ (u) tcGefxrf;ay;aqmifxm;onfh tcGef

yrmPonf pnf;Muyfonfh yrmP odkYr[kwf ay;aqmif&ef wm0ef&Sdonfh yrmPxuf ausmfvGefaevQif ,if;ydkaiG udk ñTefMum;a&;rSL;csKyfu jyeftrf;&rnf/ ,if;odkY jyeftrf;&mwGif -

(1) Oya't& tcGefxrf;ay;aqmif& rnfh pnf;Muyfonfh tcGef? twdk;ESifh 'PfaMu;rsm;udk ckESdrf&rnf/

(2) xdkYtjyif usef&Sdonfh jyeftrf;aiG yrmPrS vmrnfh 12 vtwGif; tcGefxrf;ay;aqmif&rnfh tcGef wm0efudk BudKwifcGefyrmP tjzpf ckESdrfEdkifonf/

( c ) yk'frcGJ(u)ESifh rqefYusifapbJ jyeftrf;&ef &Sdonfh tcGefaiGtm;vkH;udk tcGefxrf;tm; jyeftrf;&rnf/

( * ) þyk'frt& jyeftrf;aiG odkYr[kwf ckESdrfcGifh udk tcGefxrf;taejzifh oufqdkif&m pnf;MuyfrIjyKvkyfcJhonfh tcGefumv ukefqkH;NyD; ajcmufESpftwGif; avQmufxm; awmif;cHrSom cGifhjyKEdkifonf/

tcGefay;aqmif&rnfh&ufwdk;jr§ifhjcif;tcGefay;aqmif&rnfh&ufwdk;jr§ifhjcif;44/ (u) tcGefxrf;onf ñTefMum;a&;rSL;csKyfu

owfrSwfxm;onfhykHpHjzifh yk'fr 40 t& tcGefay;aqmif&ef owfrSwfxm;onfh aeY&ufxufausmfvGefí tcGefay;aqmif &rnfhtcsdefudk wdk;jr§ifhay;&ef avQmufxm; Edkifonf/

( c ) ñTefMum;a&;rSL;csKyftaejzifh vkHavmuf aom taMumif;&if;&Sdygu tcGefay; aqmif&rnfhtcsdefudk yk'frcGJ(u) t& awmif;cHonfhtwdkif; wdk;jr§ifhay;Edkifonf odkYr[kwf tcGefxrf;awmif;cHonfhtcsdef ESifh uGJjym;onfh tcsdefumvwpf&yfudk wdk;jr§ifhay;Edkifonf/ xdkYtjyif tcGefay; aqmifEdkifap&eftvdkYiSm ay;aqmif&rnfh yrmPudk t&pfusay;aqmifapjcif; uJhodkYaom vdktyfonfh tpDtpOfrsm;vnf; jyKvkyfEdkifonf/

( * ) yk'frcGJ(u)t& avQmufxm;csufudk vufcH &&SdonfhaerS &ufaygif; 30 twGif; ñTefMum;a&;rSL;csKyfu ,if;\qkH;jzwf csufudk pmjzifh taMumif;Mum;jcif;rjyKvQif tcGefxrf;\ avQmufxm;csufudk cGifhjyK NyD;jzpfonf[k rSwf,l&rnf/

(C) tcGefxrf;onf yk'frcGJ(u)t& tcGefay; aqmif&rnfhtcsdef wdk;jr§ifh&&Sdapumrl þ Oya'ygjy|mef;csufrsm;ESifhtnD twdk;udk ay;aqmif&rnf/

( i ) tcGefxrf;tm; tcGefudk t&pfusay; oGif;&ef cGifhjyKjcif;tm;jzifh tcsdefwdk;jr§ifh cGifhjyKay;aomfvnf; tcGefxrf;u t&pf usay;oGif;&mü ysufuGufygu ay;oGif; &ef usef&Sdonfh pnf;MuyfrIt& usoifh onfh tcGefaiGtm;vkH;udk csufcsif;ay;oGif; ap&rnf/

tcGefay;aqmif&ef ysufuGufjcif;tcGefay;aqmif&ef ysufuGufjcif;45/ (u) tcGefay;aqmif&ef aemufqkH;owfrSwf

&uftxd tcGefwpf&yfudk ay;aqmifjcif; r&Sdygu ñTefMum;a&;rSL;csKyftaejzifh tcGefxrf;xHodkY tcGefay;aqmif&ef awmif;cHonfh taMumif;Mum;pmudk ay;ydkYEdkifonf/

( c ) yk'frcGJ(u)t& taMumif;Mum;pmwGif atmufygtcsufrsm;udk azmfjy&rnf-

(1) tcGefxrf;\trnf? (2) tu,fí tcGefxrf;rSwfykHwiftrSwf

xkwfay;xm;ygu ,if;tcGefxrf; rSwfykHwiftrSwf?

(3) taMumif;Mum;pmxkwfay;onfh &ufpGJ? (4) tcGefyrmP? twdk;ESifh ay;aqmif&

rnfh 'PfaMu;ESifh ,if;wdkYESifh oufqdkifonfh tcGefumv odkYr[kwf tcGefumvrsm;?

(5) tydk'fcGJi,f(4)yg yrmPrsm;udk ay;aqmif&ef awmif;cHcsuf?

(6) ay;aqmif&rnfh ae&mESifh (7) taMumif;Mum;pm&&SdonfhaeYrS

&ufaygif; 30 twGif; tcGefay; oGif;jcif;r&SdvQif ñTefMum;a&;rSL; csKyftaejzifh taMumif;Mum;pm wGif owfrSwfazmfjyxm;onfh yrmPrsm;udk aumufcH&ef t& aumufcHrI enf;vrf;rsm;udk usifhokH; aqmif&GufydkifcGifh&Sd aMumif; tcGefxrf;tm; today; csuf/

( * ) tcGefxrf;onf ñTefMum;a&;rSL;csKyfxHrS þyk'frt& taMumif;Mum;pmudk vufcH&&SdonfhaeYrS &ufaygif; 30 twGif; tcGefay;aqmif&ef ysufuGuf ygu ray;aqmifonfh tcGefudk rajy usefaiGtjzpfvnf;aumif;? ,if;tcGef xrf;tm; ysufuGufoltjzpf vnf;aumif; owfrSwf&rnf/

(C) tcGefxrf;onf atmufygtpDtpOf wpf&yf&yfudk vdkufemaqmif&Gufygu yk'frcGJ(*)ESifh tusKH;0ifjcif;r&Sdap&-

(1) tcGefOya'wpf&yf&yfESifhtnD ñTefMum;a&;rSL;csKyfu oabmwl cGifhjyKonfh tcGefay;aqmif&ef tpDtpOfwpf&yfudk vdkufem aqmif&Gufvsuf&Sdjcif;?

(2) yk'fr 44 t& tcGefay;oGif;&ef tcsdefwdk;jr§ifh&&Sdjcif;/

tcGefay;aqmif&rnfh tpDtpOftcGefay;aqmif&rnfh tpDtpOf46/ (u) tcGefxrf;rS ay;aqmif&ef&SdonfhtcGef

ESifhpyfvsOf;í tcGefwpf&yfcsif;pD tvdkuf atmufygtpDtpOftwdkif; ay;aqmif&rnf -

(1) 'PfaMu;rsm;? (2) twdk;? (3) yifrtcGefyrmP/ ( c ) ñTefMum;a&;rSL;csKyfonf atmufyg

tajctaewpf&yf&yfESifh pyfvsOf;í tcGefay;aqmifrIonf pnf;MuyfNyD;cJh aom ay;aqmif&rnfh rnfonfhtcGef trsKd;tpm;jzpfaMumif; owfrSwfEdkif onf-

(1) tcGefxrf;u ay;aqmifrIonf rnfonfh tcGeftrsKd;tpm;? rnfonfhumvtwGuf ay;oGif; onf[k azmfjyrIr&Sdjcif; odkYr[kwf

(2) tcef;(8)t& tcGeft& aumuf cHjcif;/

aiGaMu;aiGaMu;47/ þOya'ESifhoufqdkifonfh wnfqJOya' wpf&yf&yfwGif oD;jcm;jy|mef;xm;jcif;r&SdvQif tcGefaiGESifh tcGefjyeftrf;aiGwdkYudk usyfaiGjzifh ay;oGif;jcif; odkYr[kwf jyeftrf;jcif;jyK&rnf/

tcef; ( 7)tcef; ( 7)twdk;twdk;

a,bk,sjy|mef;csufa,bk,sjy|mef;csuf48/ (u) tcGefay;aqmifjcif;? tcGefaumufcH

jcif;ESifh tjiif;yGm;jcif;wdkYtwGuf vkyfxkH;vkyfenf;rsm;udk tcGefwpf&yf ESifh oufqdkifonfh twdk;tay:nDwl nDrQ usifhokH;Edkifonf/

( c ) þOya't&ay;aqmif&rnfh twdk;udk oD;jcm;wGufcsuf&rnfjzpfNyD; ,if; onf Oya'wpf&yf&yft& jy|mef;xm; onfh'PfaMu;aiGtjyif xyfaqmif; usoifhjcif;jzpfonf/

( * ) yk*¾dKvfwpfOD;taejzifh þtcef;t& twdk;ay;oGif;cJhNyD; ,if;yk*¾dKvfonf,if;twdk;ESifhqufpyfonfh yrmP twGuf ay;aqmif&efwm0efr&SdaMumif;

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{NyD 3? 2018{NyD 3? 2018

awGU&SdcJhvQif ay;oGif;cJhonfh twdk; yrmPudk ,if;yk*¾dKvfxH jyeftrf;&rnf/

avsmhenf;ay;aqmifrIrsm;twGuf twdk;avsmhenf;ay;aqmifrIrsm;twGuf twdk;49/ (u) tcGefyrmPwpf&yfudk aemufqkH;xm;

ay;aqmif&rnfhaeY&uftrD ay;aqmif jcif;r&SdcJhygu tcGefxrf;onf aemufqkH;ay;aqmif&rnfh aeY&ufrS tpjyKí (yk'fr 44 t& tcsdefwdk;jr§ifh &&Sdjcif;udk xnfhoGif;pOf;pm;jcif;rjyKbJ) tcGefay;aqmifonfh aeY&uftxd umvtwGuf ,if;yrmPtay: twdk;ay;aqmif&rnf/

( c ) pnf;MuyfrItopf odkYr[kwf jyifqif pnf;MuyfrIt& tcGefay;aqmif&rnfh tajctaersKd;wGif twdk;udk pwif wGufcsuf&rnfhaeY&ufonf tcGefudk aemufqkH;xm;ay;aqmif&rnfh rlv aeY&ufjzpfonf/

jyeftrf;aiGtwGuf twdk;jyeftrf;aiGtwGuf twdk;50/ (u) ñTefMum;a&;rSL;csKyfonf yk'fr 43?

yk'frcGJ(c)t& jyeftrf;&rnfh yrmP wpf&yf&Sdygu jyeftrf;aiG ay:ayguf onfh&ufpGJrS jyeftrf;aiGudk trSef wu,f ay;tyfonfh&ufpGJtxd umvtwGuf jyeftrf;&rnfh yrmP tay:wGif twdk;ay;tyf&rnf/

( c ) jyeftrf;aiGwpf&yfudk yk'fr 43? yk'frcGJ (u)t& aemufxyfay;aqmif&ef wm0ef&Sdonfh tcGefusoifhrItwGuf ckESdrfNyD;jzpfygu tcGefxrf;odkY jyeftrf; &rnfh yrmPudk ,if;tcGefusoifhrI twGuf ay;oGif;&rnfh aemufqkH; owfrSwf&ufwGif ay;tyfNyD;jzpfonf [k rSwf,l&rnf/

twdk;EIef;twdk;EIef;51/ þtcef;wGif tcGefwpf&yf&yftwGuf owfrSwf&rnfh twdk;ESifhpyfvsOf;í jynfaxmifpk tpdk;&tzGJU\ oabmwlnDcsufjzifh pDrHudef;ESifh b@ma&;0efBuD;Xmeonf twdk;EIef;owfrSwfjcif;? jyifqifjcif;wdkYudk trdefYaMumfjimpmjzifh EdkifiHawmf jyefwrf;wGifxkwfjyefí owfrSwfEdkifonf/

tcef; (8)tcef; (8)tcGeft&aumufcHjcif;tcGeft&aumufcHjcif;

a,bk,sjy|mef;csufa,bk,sjy|mef;csuf52/ ñTefMum;a&;rSL;csKyfonf yk'fr 45 t& ysufuGufoltjzpf owfrSwfjcif;cH&oltay: þtcef;yg rnfonfhenf;vrf;udkrqdk usifhokH;í t&aumufcHEdkifonf/ tcGefrajyusefaiGaumufcHjcif;twGuftcGefrajyusefaiGaumufcHjcif;twGufumvpnf;urf;owf umvpnf;urf;owf 53/ (u) tcGefxrf;udk ysufuGufol[k owfrSwf

onfhaeY&ufrSpwifí ajcmufESpf twGif; þtcef;yg Oya'aMumif;t& t&aumufcHrIenf;vrf;rsm;udk pwif aqmif&Guf&rnf/

( c ) yk'frcGJ(u)ESifh rqefYusifapbJ ray; aqmif&ao;aom tcGef? twdk; odkYr[kwf 'PfaMu;aiGudk t&aumuf cH&ef þOya't& aqmif&Gufcsuf wpfckcktay: umvpnf;urf;owfESifh ywfoufonfh rnfonfhOya'jy|mef; csufurQ [efYwm;rI odkYr[kwf oufa&mufrIr&Sdap&/

aumufcHír&&SdEdkifaom tcGefrajyaumufcHír&&SdEdkifaom tcGefrajyusefaiGrsm;udk pm&if;rS y,fzsufjcif; usefaiGrsm;udk pm&if;rS y,fzsufjcif; 54/ (u) ñTefMum;a&;rSL;csKyftaejzifh þOya'

ESifh oufqdkifonfh tcGefOya' wpf&yf&yft& ay;aqmif&rnfh tcGef? twdk; odkYr[kwf 'PfaMu;yrmP wpf&yf&yfudk t&aumufcHEdkifjcif;r&Sd ygu 0efBuD;\ oabmwlnDcsufjzifh tpdk;&odkY ta<u;tjzpf ay;aqmif&ef &Sdonfudk y,fzsufaMumif; trdefYcsrSwf Edkifonf/

( c ) ñTefMum;a&;rSL;csKyfonf yk'frcGJ(u)

t& ta<u;y,fzsufay;cJhonfh yk*¾dKvf wpfOD;xHwGif ray;aqmif&ao;onfh a<u;NrDyrmPtm;vkH; odkYr[kwf wpfpdwf wpfydkif;udk jyefvnf&&SdapEdkifrnfh ydkifqdkif rIrsm; &Sdonf[k awGU&SdvQif yk'frcGJ(u) t& csrSwfcJhonfh trdefYudk jynfaxmifpk 0efBuD;\ oabmwlnDcsufjzifh jyefvnf ½kyfodrf;NyD; ta<u;ay;qyf&ef jyefvnf owfrSwfEdkifonf/

oD;jcm;&yfwnfrI&Sdonfhyk*¾dKvf odkYr[kwfoD;jcm;&yfwnfrI&Sdonfhyk*¾dKvf odkYr[kwfyk*¾dKvfpk\ refae*smrsm;yk*¾dKvfpk\ refae*smrsm;55/ (u) oD;jcm;&yfwnfrI&Sdonfh yk*¾dKvf odkYr[kwf

yk*¾dKvfpk wpfckonf tcGefudk tcsdefrD ay;aqmif&ef ysufuGufcJhvQif ,if;yk*¾dKvf odkYr[kwf yk*¾dKvfpk\ refae*sm odkYr[kwf rnfonfhtcsdefwGifrqdk refae*smtjzpf aqmif&GufcJhzl;ol wpfOD;csif;onf oufqdkifrI&SdonfhtcsdefrSpwifí ,if; yk*¾dKvf odkYr[kwf yk*¾dKvfpktjyif tjcm; tvm;wl yk*¾dKvfwpfOD;csif;pDESifhyl;wGJí omru udk,fpDudk,fivnf; tcGefay; aqmif&ef wm0ef&Sdonf/

( c ) yk'frcGJ(u)yg jy|mef;csufonf ,if;oD;jcm; &yfwnfonfh yk*¾dKvf odkYr[kwf yk*¾dKvfpk taejzifh qufvufwnf&Sdjcif;r&Sdapumrl oufa&mufrI&Sdonf/

( * ) refae*smwpfOD;onf tcGefay;aqmifrI ysufuGufjcif;udk pwifay:aygufjcif;ESifh qufvufjzpfyGm;jcif;r&Sdap&ef umuG,f wm;qD;rIudk refae*sm&mxl;&Sdonfh omref qifjcifwkHw&m;&SdolwpfOD;u usifhokH; aqmif&Gufrnfjzpfonfhtwdkif; *½kjyKrI? tm;xkwfrI? uRrf;usifrIwdkYjzifh usifhokH; aqmif&GufcJhvQif yk'frcGJ(u)onf ,if; refae*smtay: oufa&mufrIr&Sdap&/

(C) refae*smonf tpkpyfvkyfief;wpfck\vuf&Sdtpk0ifjzpfvQif yk'frcGJ(*)t& tumtuG,fudk r&&Sdap&/

( i ) þyk'frt& ñTefMum;a&;rSL;csKyfxH refae*smwpfOD;u ay;aqmif&rnfhtcGef yrmPrsm;onf refae*sm\wpfOD;csif; qdkif&m tcGefay;&ef wm0efjzpfonf/

( p ) refae*smwpfOD;onf yk'frcGJ(u)t& tcGef wm0ef&SdrItwGuf tcGefay;aqmifcJhvQif ,if;refae*smonf ay;aqmifxm;onfh yrmPudk oD;jcm;&yfwnfrI&Sdonfh yk*¾dKvf odkYr[kwf yk*¾dKvfpkxHrS &&ef&Sdonfh ta<u; tjzpf jyefvnf&,lEdkifonf/

(q) oD;jcm;&yfwnfrI&Sdonfh yk*¾dKvf odkYr[kwf yk*¾dKvfpkwpfck\ oufqdkif&mtcGeftwGuf pnf;Muyf&rnfh umv pnf;urf;owf ukefqkH;oGm;ygu ,if;yk*¾dKvf odkYr[kwf yk*¾dKvfpkwpfck\ refae*smtay: þyk'fr t& pnf;Muyfjcif;rjyKEdkifay/

( Z ) þyk'frt& - (1) oD;jcm;&yfwnfrI&Sdonfh yk*¾dKvf oD;jcm;&yfwnfrI&Sdonfh yk*¾dKvf

odkYr[kwf yk*¾dKvfpk\ refae*sm odkYr[kwf yk*¾dKvfpk\ refae*sm [k qdk&mwGif ,if;yk*¾dKvf odkYr[kwf yk*¾dKvfpk\ refae*smtjzpf aqmif&Guf vsuf&SdaMumif; ajymqdkonfh yk*¾dKvf wpfOD;OD;vnf; yg0ifonf/

(2) oufqdkifrI&Sdonfhtcsdef oufqdkifrI&Sdonfhtcsdef qdkonfrSm oD;jcm;&yfwnfrI&Sdonfh yk*¾dKvf odkYr[kwf yk*¾dKvfpk\ tcGefwm0ef wpf&yf&yfudk ay:aygufapaom taMumif;jcif;&mrsm; rwdkifrD ajcmufvumvudk qdkonf/

w&m;pGJqdkjcif;qdkif&mvkyfxkH;vkyfenf;rsm;w&m;pGJqdkjcif;qdkif&mvkyfxkH;vkyfenf;rsm;56/ (u) ay;oGif;&ef&Sdaeonfh tcGefonf

EdkifiHawmftpdk;&odkY ay;oGif;&rnfh a<u;NrD jzpfNyD; ,if;udk tjcm;NrD&Sifrsm;xHay;&ef &Sdonfha<u;NrDrsm;xuf OD;pm;ay;&rnf jzpfum ñTefMum;a&;rSL;csKyfxHodkY ay;oGif; &efjzpfonf/

( c ) yk*¾dKvfwpfOD;onf owfrSwfxm;aom tcsdefwGif tcGefay;aqmif&ef ysufuGuf ygu ay;aqmif&rnfh tcGefteufrS

ay;qyf&ef&Sdonfhta<u;udk jyefvnf&&Sd ap&eftvdkYiSm ñTefMum;a&;rSL;csKyfonf oufqdkif&mpD&ifydkifcGifh&Sdonfh w&m;½kH; wpfckckwGif Oya'aMumif;t& ta&;,l jcif;udk pwifaqmif&GufEdkifonf/

( * ) þyk'frt& rnfonfh w&m;pGJqdkrIwGifrqdk w&m;NydKiftrnfESifh ay;aqmif&rnfh tcGefyrmPudk azmfjyaom ñTefMum;a&; rSL;csKyfu vufrSwfa&;xdk;xm;onfh taxmuftxm;onf ,if;tcGef yrmPudk ay;aqmif&rnfjzpfaMumif; vkHavmufonfh oufaocHcsufjzpfNyD; ,if;yrmPESifhpyfvsOf;í w&m;½kH;u qkH;jzwfcsufay;&ef vkHavmufaom taxmuftyHhjzpfap&rnf/

ta<u;rausrD ypönf;udkta<u;rausrD ypönf;udkvuf0,fxdef;odrf;xm;ydkifcGifhvuf0,fxdef;odrf;xm;ydkifcGifh(Lien)(Lien)

57/ (u) tcGefxrf;onf tcGefudk owfrSwf&uf wGif ay;aqmif&ef ysufuGufygu (twdk;? 'PfaMu;ESifh aumufcH&onfh ukefus p&dwfwdkY tqifhqifhaygif;xm;onfh) tcGefxrf;ay;aqmif&rnfh yrmPt& tcGefxrf;ydkifqdkifaom ypönf;Opömtm;vkH; tay:wGif ñTefMum;a&;rSL;csKyfu vuf0,fxdef;odrf;xm;ydkifcGifh&SdNyD; ,if; onf þyk'frwGif tjcm;enf;tm;jzifh azmfjyxm;jcif;rSvGJí tjcm;tcGifhta&; tm;vkH;xuf OD;pm;ay;tqifhwGif&Sd&rnf/

( c ) yk'frcGJ(u)wGif azmfjyyg ta<u;rausrD ypönf;udk vuf0,fxdef;odrf;xm;ydkifcGifhonf ay;aqmif&rnfh aemufqkH;ay;aqmif &rnfh aeYukefqkH;onfh noef;acgif,H tcsdefrS pwifay:aygufNyD; tcGefudk tausay;aqmifNyD;onfh tcsdefxd vnf;aumif;? tcsdefausmfvGefoGm;jcif; aMumifh tmPmoufa&mufjcif;r&Sdawmh onftxdvnf;aumif; qufvufwnfNrJ ap&rnf/

( * ) þyk'frt& csrSwfonfh ydkifqdkifrItay: ta<u;rausrD ypönf;udk vuf0,f xdef;odrf;xm;ydkifcGifhonf atmufygtajc taewpf&yf&yft& tcGefxrf;\ydkifqdkif ypönf;wpf&yf&yfudk oabm½dk;jzifh 0,f,l xm;ol? ,if;tm; taygifypönf;tjzpf xdef;odrf;xm;olESifh wnfqJOya' wpf&yf&yft& ydkifqdkifcGifhtEG,f&Sdolrsm;\tusKd;pD;yGm;udk xdcdkufepfemjcif;r&Sdap&-

(1) yk*¾dKvfwpfOD;taejzifh oabm½dk;jzifh 0,f,lí Oya'ESifhtnD vuf0,f&&Sd ydkifqdkifxm;jcif;?

(2) tqdkygypönf;tm; tcGefxrf;\ ydkifqdkifrIESifhpyfvsOf;í vTJajymif;jcif; rjyK&ef wm;jrpfaMumif; ñTefMum; a&;rSL;csKyfu twnfjyKxm;&Sdonfh oufqdkif&m tpdk;&tzGJUtpnf;rsm; odkY pmjzifhtaMumif;Mum;jcif;rjyKrDu yif oabm½dk;jzifh0,f,lí Oya'ESifh tnD vuf0,f&&Sd ydkifqdkifxm;jcif;/

(C) ñTefMum;a&;rSL;csKyfonf pnf;MuyfNyD;onfh tcGefESifh ,if;ESifh qufpyfaeonfh twdk; odkYr[kwf 'PfaMu;aiGudk tcGef xrf;u tajytausaomfvnf;aumif;? wpfpdwfwpfydkif; aomfvnf;aumif; ay;aqmifjcif;r&SdvQif ta<u;rausrD ypönf;udk vuf0,fxdef;odrf;xm;ydkifcGifh &SdaMumif; taMumif;Mum;pmudk rnfonfh tcsdefwGifrqdk xkwfqifhEdkifonf/

( i ) ta<u;rausrD ypönf;udk vuf0,f xdef;odrf;xm;ydkifcGifh&SdaMumif; taMumif; Mum;pm xkwfjyef&eftwGuf vkyfxkH; vkyfenf;rsm;udk pnf;rsOf;rsm;jzifh owfrSwf Edkifonf/ ta<u;rausrD ypönf;udk vuf0,fxdef;odrf;xm;ydkifcGifh&SdaMumif; taMumif;Mum;pm xkwfjyefNyD;apumrl taMumif;Mum;pmygtwdkif; oufa&mufrI r&SdEdkifrnfh tusKd;pD;yGm;trsKd;tpm;rsm;udk pnf;rsOf;rsm;jzifh owfrSwfEdkifonf/

( p ) ta<u;rausrD ypönf;udk vuf0,f xdef;odrf;xm;ydkifcGifhudk rSwfykHwif pmtkyfwGif rSwfykHwifjcif;rjyKrD ñTefMum;a&;rSL;csKyfonf xdkodkY rSwfykHwifrnfhtaMumif; tcGefxrf;xH taMumif;Mum;pm ay;ydkY&rnf/ odkY&mwGif ,if;odkY aqmif&Gufjcif;aMumifh tcGef aumufEdkifpGrf;udk ysufjym;apEdkifonf [k ñTefMum;a&;rSL;csKyfu ,kHMunfvQif taMumif;Mum;pm ay;ydkYjcif;rjyKbJ aeEdkifonf/

(q) ñTefMum;a&;rSL;csKyfonf þyk'frt& owfrSwfxm;onfh ta<u;rausrD ypönf;udk vuf0,fxdef;odrf;xm;ydkif cGifhudk tusKd;oufa&mufrI&Sdap&ef oufqdkif&m w&m;½kH;odkY avQmufxm; Edkifonf/

(Z) oufqdkifonfh yk*¾dKvfwpfOD;OD;rS ta<u;rausrD ypönf;udk vuf0,f xm;ydkifcGifhESifhpyfvsOf;í w&m;pGJqdk jcif;udk ½kyfodrf;ay;yg&ef ñTefMum;a&; rSL;csKyfxH wifjyEdkifonf/ wifjycsuf t& w&m;pGJqdkjcif;udk ½kyfodrf;ay;yg&ef ñTefMum;a&;rSL;csKyfu rlvw&m;½kH;odkY avQmufxm;Edkifonf/ xdkw&m;½kH;u ½kyfodrf;jcif;rjyKaMumif; qkH;jzwfygu ñTefMum;a&;rSL;csKyfonf oufqdkif&m w&m;½kH;odkY t,lcH0ifa&mufEdkifonf/

tcGefxrf;\ypönf;tay:wGif 'Du&DtwnfjyKjcif;tcGefxrf;\ypönf;tay:wGif 'Du&DtwnfjyKjcif;58/ (u) tcGefxrf;onf tcGefay;aqmif&ef

ysufuGufygu ñTefMum;a&;rSL;csKyfonf tcGefrajyusefaiGudk w&m;pD&ifa&; tzGJUu csrSwfonfh 'Du&DusaiGuJhodkY ysufuGufolxHrS t&aumufcHEdkif onf/ odkY&mwGif yk'fr 57? yk'frcGJ(q)t& qkH;jzwfonfhtcgrSwpfyg; ñTefMum;a&;rSL;csKyfonf tcGefxrf;\ypönf;tay: t&aumufcHrnfh taMumif;Mum;pmay;ydkYNyD; &ufaygif; 30 twGif; tcGefay;aqmif&ef ysufuGufrSomvQif ñTefMum;a&;rSL; csKyfu t&aumufcHjcif;udk qufvuf aqmif&GufEdkifonf/

( c ) tcGefrajyusefaiGudk yk'frcGJ(u)yg twdkif; t&aumufcH&mwGif ñTefMum;a&;rSL;csKyfü atmufygvkyfydkif cGifhrsm; &Sdap&rnf -

(1) aiG'Du&DtwGuf tusKd;oufa&muf rIudk tNyD;tydkifaqmif&Gufonfh w&m;pD&ifa&;tzGJU\ vkyfydkifcGifh rsm;?

(2) ysufuGufolu wpfpdwfwpfa'o om tusKd;oufqdkifcGifh&Sdaom ypönf;wpfckvkH;twGuf ypönf;xdef; cefYxm;cGifh (,if;odkYrcefYrD xdk ypönf;\ wGJzufydkif&Sif odkYr[kwf wGJzufa0pk &xdkufoltm; taMumif;Mum;&rnf)?

(3) atmufazmfjyyg taMumif;wpfckck aMumifh ysufuGufolu wpfpdwf wpfa'oom tusKd;oufqdkifcGifh &Sdaom ypönf;\ ,if;wpfpdwf wpfa'oudkom a&mif;cs&efrjzpf EdkifvQif xdkypönf;wpfckvkH;udk a&mif;csí a&mif;&aiGudk cGJa0ay; EdkifcGifh (,if;odkY raqmif&GufrD tusKd;oufqdkifcGifh&Sdolrsm;tm; taMumif;Mum;&rnf) –

(uu) ypönf;\ obm0tae txm;?

( cc ) ypönf;\ wGJzufydkif&Sif odkYr[kwf wGJzufa0pk &xdkufolOD;a&?

( ** ) tjcm;xl;jcm;aom tajc tae?

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{NyD 3? 2018{NyD 3? 2018

(4) cGJa0r&aom ra&TUajymif;Edkifonfh ypönf;udk a&mif;csjcif;jzpfNyD; aps;wlay;onfh qGJ0,folrsm; teufwpfOD;rSm xdkypönf;\ wGJzufydkif&Sif odkYr[kwf wGJzuf a0pk&xdkufol jzpfaevQif xdkoltm;om a&mif;cscGifh? tu,fí aps;wlay;onfh tqdkyg ydkif&Sif odkYr[kwf a0pk &xdkufolwpfOD;xufydkvQif avvH qGJ0,f&ef OD;pGmtrnfay;oltm; a&mif;cscGifh/

(*) tcGefaumufcH&mü qkH;½IH;rI&SdEdkifonf [k ,kHMunf&ef taMumif;&Sdygu ñTefMum;a&;rSL;csKyfonf tcGefudk csufcsif;ay;aqmifap&ef awmif;cHEdkif NyD; tcGefxrf;u ay;aqmif&ef ysufuGufygu yk'fr 45? yk'frcGJ(*) wGif rnfodkYyifqdkapumrl tcGefxrf; \ ypönf;odrf;,ljcif;udk csufcsif; aqmif&GufEdkifonf/

(C) odrf;qnf;aMumif; owfrSwfxm;onfh ypönf;\tpdwftydkif;onf w&m; pD&ifa&;vkyfief;pOftwGif; 0&rf;pGJuyf jcif; odkYr[kwf 'Du&DtwnfjyKjcif; aqmif&Gufxm;NyD;jzpfonfh tajc taerSty bPfESifh tjcm;aiGa&; aMu;a&; tzGJUtpnf;rsm;tygt0if yk*¾dKvfwpfOD;OD;onf odrf;qnf; aMumif; owfrSwfxm;onfh ypönf;udk vuf0,fxm;&Sdjcif; odkYr[kwf tmrcH ypönf;tjzpf xdef;odrf;xm;jcif;jzpf ygu wm0efcH0efxrf;\ awmif;qdk csuft& ,if;ypönf;udk ñTefMum;a&; rSL;csKyfxH pGefYvTwfay;tyf&rnfjzpfNyD; tmrcHtjzpf xdef;xm;&Sdygu ,if;udk y,fzsuf&rnf/

(i) yk*¾dKvfwpfOD;onf awmif;qdkcsufudk vdkufem&efysufuGufygu xdef;odrf; xm;onfh ypönf; odkYr[kwf tmrcH ypönf;\ wefzdk;twdkif; odrf;qnf;&ef owfrSwfxm;onfh yrmPxuf rausmfvGefapbJ ñTefMum;a&;rSL;csKyf xH ay;aqmif&ef wm0ef&Sdonf/

(p) þyk'frt&aomfvnf;aumif;? yk'fr 60 t&aomfvnf;aumif; owfrSwf xm;onfh vdktyfcsufrsm;udk vdkufem aqmif&Gufonfh yk*¾dKvfwpfOD;onf vdkufemaqmif&Gufonfh tcsdefrSpíñTefMum;a&;rSL;csKyfxH pGefYvTwfay; tyfvdkufonfh ypönf; odkYr[kwf tmrcHypönf;tjzpfrS y,fzsufvdkuf onfh wefzdk;yrmPtxd tcGefxrf; odkYr[kwf tjcm;yk*¾dKvfwpfOD;odkY ay;&efwm0efrS vGwfNidrf;cGifhjyK&rnf jzpfNyD; vdkufemaqmif&GufrI\ tusKd; quftm;jzifh jzpfay:vmonfh qkH;½IH;rI odkYr[kwf epfemrItwGuf yk*¾dKvfwpfOD; taejzifh udk,fwdkifwm0efr&Sdap&/

(q) þyk'frt& ypönf;odrf;,ljcif;onf tcGefxrf;taejzifh tcGefay;aqmif &ef ysufuGufaMumif; owfrSwfcH& onfh aeY&ufrS ajcmufESpftwGif; pwifaqmif&Guf&rnf/

(Z) tcGefxrf;wpfOD;\ wefzdk;rsm;jym;jcif; r&Sdaom tdrfaxmify&dabm*rsm;ESifh udk,fa&;udk,fwm tokH;taqmifrsm; udk odrf;,ljcif;rS uif;vGwfcGifhjyK&rnf/

(ps) tcGefOya'wpfckckwGif rnfodkYyif yg&Sdapumrl rnfonfhw&m;pD&ifa&; tzGJUwGifrS þOya't& tcGeft& aumufcHaom aqmif&GufrIrsm; qdkif;iHhonfh Mum;jzwftrdefY csrSwfydkif cGifhr&Sdap&/ odkYaomf tqdkyg w&m; pD&ifa&;tzGJUonf rdrd\ pD&ifydkifcGifh

twGif; usa&mufaom atmufygudpö&yf rsm;ü ypönf;a&mif;csjcif;udk wm;jrpfaom Mum;jzwftrdefY csrSwfEdkifonf -

(1) ysufuGufol r[kwfaomolu ,if; ypönf;ESifhywfoufí pGJqdkonfhtrI udpö?

(2) ysufuGufolu pGJqdkonfhtrIudpö jzpfvQif þOya't& wifoGif;xm; onfh t,lcHrI? jyifqifrI odkYr[kwf vTJtyfrI rjywfao;onfhudpö/

odrf;qnf;ypönf;a&mif;csjcif;odrf;qnf;ypönf;a&mif;csjcif;59/ (u) ñTefMum;a&;rSL;csKyfonf odrf;qnf;xm;

onfh ypönf;rsm;udk jyefvnfay;tyf&ef vkHavmufaom taMumif;&if;r&Sdygu tcGefaumufcH&&Sd&eftvdkYiSm odrf;qnf; xm;onfh ypönf;rsm;udk xkcGJa&mif;cs&rnf/

(c) yk'frcGJ (u) t& a&mif;cs&&SdaiGrsm;teufrS ypönf;odrf;qnf;jcif;ESifh a&mif;csjcif; ukefusp&dwfrsm;twGuf OD;pGmEkwf,l&rnf jzpfNyD; ,if;aemufwGif 'PfaMu;aiG? twdk;ESifh tcGefwdkYudk ay;oGif;apum ydkaiGudk tcGefxrf;xH jyefvnfay;tyf& rnf/

(*) ñTefMum;a&;rSL;csKyfonf þOya'u tyfESif;xm;onfh xkcGJa&mif;csjcif;qdkif&m tcGifhtmPmt& trsm;jynfolodkY avvH wifa&mif;csjcif;qdkif&m vkyfxkH;vkyfenf; rsm; owfrSwfEdkifNyD; atmufygwdkYudkvnf; aqmif&GufEdkifonf - (1) avvHaMu; tjrifhqkH;ay;olu

ay;oGif;&rnfh pay:yrmPaiGudk owfrSwfjcif;?

(2) Murf;cif;aps;EIef;owfrSwfjcif;? (3) pay:aiG ay;oGif;&rnfh umvESifh

,if;udk jyefvnfxkwfay;Edkifrnfh tajctaersm;udk owfrSwfjcif;?

(4) avvHaMu;tjrifhqkH;ay;olu vdktyf aom pay:aiGay;oGif;&ef aomf vnf;aumif;? vdktyfonfhtcsdef twGif; 0,f,lrIudk NyD;ajrmufatmif aqmif&Guf&ef aomfvnf;aumif; ysufuGufvQif 'kwd,avvHaMu; tjrifhqkH;ay;oludk tjrifhqkH;avvH aMu;ay;oltjzpf ypönf;0,f,lcGifh& rnfjzpfaMumif; aMunmjcif;/

(C) odrf;qnf;a&TUajymif;Edkifaom ypönf; odkYr[kwf ra&TUajymif;Edkifaom ypönf;udk ñTefMum;a&;rSL;csKyfu owfrSwfonfh tcsdefESifhae&mwGif avvHwifa&mif;cs& rnf/ odkY&mwGif odrf;qnf;xm;onfh ukefpnfonf ysufpD;Edkifonfh oabm obm0&Sdonf[k ñTefMum;a&;rSL;csKyfuxifjrif,lqonfh odkYr[kwf ukefpnf odkYr[kwf ypönf;ydkif&Sifu aqmvsifpGm a&mif;cs&ef awmif;qdkonfhudpörSty ukefpnf odkYr[kwf ypönf;udk odrf;qnf; onfh aeYrS 14 &uftwGif; a&mif;csjcif; rjyK&/

(i) þOya't& odrf;qnf;onfh a&TUajymif; Edkifaomypönf;udk ñTefMum;a&;rSL;csKyfuoifhavsmfonf[k qkH;jzwfonfhae&mwGif xm;&Sdjcif; odkYr[kwf yk*¾dKvfwpfOD;\vuf0,fwGif tyfESHjcif;jyK&rnf/

(p) yk'frcGJ(C)t& a&TUajymif;Edkifaomypönf;udk 14 &uftwGif; a&mif;csjcif;rSwpfyg; odrf;qnf;xm;onfh ukefpnfudka&mif;cs rnfh aeY&uf? tcsdefESifh ae&mwdkYudk a&mif;csrnfh&ufrwdkifrD tcGefxrf;odkY taMumif;Mum;pm ay;ydkY&rnfjzpfNyD; w&m;rusifhxkH;Oya'trdefY 21? enf; Oya' 68 t& oufqdkif&mtcGef½kH;ü aMumfjimpGJuyfonfhaeYrS -

(1) a&TUajymif;Edkifaom ypönf;jzpfygu tenf;qkH; 15 &uf?

(2) ra&TUajymif;Edkifaom ypönf;jzpfygu tenf;qkH;&ufaygif; 30 jynfhNyD; aemuf a&mif;csrnfjzpfaMumif;

oifhavsmfonfh enf;vrf;jzifh aMunm &rnf/

(q) yk*¾dKvfwpfOD;onf a&TUajymif;Edkifaom ypönf; odrf;qnf;jcif;ESifh a&mif;csjcif; jyK&ef ñTefMum;a&;rSL;csKyfu pmjzifh twdtvif; vkyfydkifcGifhay;tyfxm;jcif;cH&ygu-

(1) a&TUajymif;Edkifaom ypönf;udk odrf;qnf;&ef xkwfjyefxm;aom trdefYudk twnfjyKjcif;ESifh vdktyf ygu taqmufttkHudk aeYtcsdefü csKd;zsuf0ifa&mufjcif;jyKEdkifonf/

(2) yk'frcGJi,f(1)t& trdefYtwnfjyKjcif; ESifh odrf;qnf;jcif;wdkYtwGuf vdktyf ygu oufqdkif&mNrdKUe,f&JwyfzGJUxHrS tultnDawmif;cHEdkifonf/

(Z) þOya't& a&TUajymif;Edkifaom ypönf; odkYr[kwf ra&TUajymif;Edkifaom ypönf; ypönf;udk xkcGJa&mif;cs&mwGif enf;vrf; wus wm0efay;tyfxm;jcif;cH&onfh EdkifiHh0efxrf;onf EdkifiHawmftpdk;& udk,fpm; avvH0ifa&muf,SOfNydKifjcif; ESifh 0,f,ljcif;jyKEdkifonf/

(ps) a&mif;cs&ef aMunmxm;onfh ypönf;udk owfrSwfaeY&ufwGif a&mif;csEdkifjcif; r&Sdygu a&mif;csEdkif&ef xyfrHaqmif&Guf Edkifonf/

(n) a&mif;csjcif;udk aqmif&Gufonfh 0efxrf; odkYr[kwf tjcm;yk*¾dKvfonf a&mif;csjcif; \ &v'fudk ñTefMum;a&;rSL;csKyfxH tpD&if cHEdkifNyD; 0,f,lonfhaiGaMu;udk ay;acsNyD; ygu ypönf;udk 0,f,lolxH vTJajymif;ay; &ef ñTefMum;a&;rSL;csKyfu ñTefMum;Edkif onf/

(#) ñTefMum;a&;rSL;csKyfonf yk'frcGJ (n)t& wifoGif;onfh tpD&ifcHpmudk jyefvnf okH;oyfNyD;aemuf tpD&ifcHpmwGif azmfjy xm;onfh ypönf;a&mif;csrIESifhpyfvsOf;í vdrfvnfrI odkYr[kwf ravsmfruefjyKrI &Sdonf[k ,lqygu a&mif;csjcif;udk w&m;r0ifysufjy,faMumif; aMunmEdkif onf/

(X) þyk'frt& wnfqJOya' vkyfxkH;vkyfenf; rsm;ESifhtnD ñTefMum;a&;rSL;csKyfu 0,f,lolodkY vTJajymif;rIudk aqmif&GufNyD; onfhtcg a&TUajymif;Edkifaomypönf; odkYr[kwf ra&TUajymif;Edkifaomypönf;rsm; twGuf ,if;ypönf;ESifhpyfvsOf;í þ Oya't& ay:aygufonfh wm0ef0wå&m; rsm;tm;vkH;rS uif;vGwfvsuf 0,f,lolxH vufa&mufay;tyf&rnf/

(!) tcGeft&aumufcH&ef ñTefMum;a&;rSL; csKyftm; ypönf;xkcGJa&mif;csjcif;twGuf vkyfydkifcGifhay;onfh þOya'ygjy|mef; csufrsm;wGif rnfodkYyifqdkapumrl a&mif;csrIudk tusKd;oufa&mufap&ef twnfjyKxm;onfh ypönf;vTJpmcsKyf odkYr[kwf vTJajymif;rIonf EdkifiHawmf tpdk;&\ ypönf;? tusKd;pD;yGm; odkYr[kwf tcGifhta&;wpfpkHwpf&may: oufa&muf rIr&Sdap&/

ysufuGufoltm; ay;qyf&efa<u;NrD&Sdol wwd,yk*¾dKvfysufuGufoltm; ay;qyf&efa<u;NrD&Sdol wwd,yk*¾dKvf60/ (u) tcGefxrf;u tcGefay;aqmif&ef

ysufuGufygu ñTefMum;a&;rSL;csKyfonf,if;tcGefxrf;\ a<u;NrD&Sdol wwd, yk*¾dKvfxH taMumif;Mum;pmudk ay;ydkY twnfjyKEdkifonf/

(c) ysufuGufoltm;ay;qyf&ef a<u;NrD&Sdol wwd,yk*¾dKvfonf (tcGefxrf;\udk,fpm; tcGefxrf;\trnfjzifh taMumif;Mum;pm wGif azmfjyxm;onfh aeY&ufwGif aemufqkH;xm;í) taMumif;Mum;pm vufcH&&SdvQif atmufygwdkYteuf enf;&m yrmPxuf rausmfvGefaom yrmPudk ñTefMum;a&;rSL;csKyfxH ay;aqmif&rnf -

(1) tcGefxrf;ay;aqmif&ef ysufuGuf

onfhyrmP? (2) a<u;NrD&Sdol wwd,yk*¾dKvfrS

tcGefxrf;tm; ay;qyf&ef&Sdonfh aiGaMu;yrmP?

(3) taMumif;Mum;pmwGif azmfjyxm; aom yrmP/

(*) yk'frcGJ(u)yg taMumif;Mum;pmudk a<u;NrD&Sdol wwd,yk*¾dKvfxHay;ydkY&m wGif tcGefay;aqmif&ef owfrSwf onfh aeY&ufonf atmufygaeY&uf wpfckckrwdkifrD rjzpfap&-

(1) a<u;NrD&Sdol wwd,yk*¾dKvftaejzifh tcGefxrf;tm; aiGaMu;ay;qyf &rnfh aeY odkYr[kwf tcGefxrf; udk,fpm; aiGaMu;udk xdef;odrf;xm; onfhaeY?

(2) a<u;NrD&Sdol wwd,yk*¾dKvftm; taMumif;Mum;pmay;ydkY twnfjyK NyD;onfh aeYrS 15 &uftwGif;/

(C) yk'frcGJ(u)t& taMumif;Mum;pmudk vufcH&&Sdonfhtcg a<u;NrD&Sdol wwd, yk*¾dKvfonf ñTefMum;a&;rSL;csKyfu ,if;\ taMumif;Mum;pmudk ½kyfodrf; jcif; rjyKoa&GU tcGefxrf; odkYr[kwf tcGefxrf;udk,fpm; tjcm;yk*¾dKvf vuf0,fodkY rnfonfhyrmPudkrQ ay;tyfjcif;rjyKbJ xdef;odrf;xm;&rnf/

( i ) ñTefMum;a&;rSL;csKyfonf a<u;NrD&Sdol wwd,yk*¾dKvfxH yk'frcGJ(u)t& taMumif;Mum;pmudk ay;ydkYNyD;csdefwGif ,if;taMumif;Mum;pmrdwåLudk tcGef xrf;xH wwfEdkiforQ aqmvsifpGm ay;ydkYtwnfjyK&rnf/

( p ) þyk'frt& a<u;NrD&Sdol wwd,yk*¾dKvfu ñTefMum;a&;rSL;csKyfxHodkY ay;aqmif& rnfh yrmPonf a<u;NrD&Sdol wwd, yk*¾dKvf\ udk,fwdkifay;&ef wm0efjzpfNyD; ,if;udk tcGefaumufcHonfh enf;vrf; twdkif; aumufcHEdkifonf/

(q) tcGefxrf;tm; ay;qyf&ef&Sdonfh aiGaMu;wGif atmufygwdkYyg0ifonf-

(1) tcGefxrf;tm; vuf&Sday;qyf&ef odkYr[kwf qufvufay;qyf&ef &SdvmEdkifrnfh yrmP?

(2) tcGefxrf;twGuf odkYr[kwf tcGefxrf;udk,fpm; xdef;odrf;xm; aom odkYr[kwf qufvuf xdef;odrf;xm;&ef &SdvmEdkifaom yrmP?

(3) tcGefxrf;odkY aiGaMu;ay;tyf&ef twGuf wwd,yk*¾dKvfudk,fpm; xdef;odrf;xm;aom odkYr[kwf qufvufxdef;odrf;xm;&ef &Sdvm Edkifaom yrmP?

(4) tcGefxrf;odkY aiGaMu;ay;tyf&efwwd,yk*¾dKvfxHrS tcGifhtmPm &&Sdxm;onfh yk*¾dKvfwpfOD;OD;rS xdef;odrf;xm;onfh yrmPESifh

(5) a<u;NrD&Sdol wwd,yk*¾dKvfonf aiGa&;aMu;a&;tzGJUtpnf;wpfck jzpfygu tcGefxrf;rS ,if;aiGa&; aMu;a&;tzGJUtpnf;wGif tyfESH xm;onfh aiGyrmP/

( Z ) tcGefay;aqmif&ef ysufuGufonfh tcGefxrf;\tvkyf&SifxH taMumif; Mum;pmay;ydkYí ,if;tvkyf&Sifu tcGefxrf;odkYay;acs&rnfh vkyfc odkYr[kwf vpm\ wpfpdwfwpfydkif;udk owfrSwfxm;onfh umvwpfcktwGuf jzwfawmufEkwf,lí OD;pD;XmeodkY ay;oGif;&ef awmif;qdkEdkifonf/

( ps ) yk'frcGJ(Z)wGif azmfjyxm;onfh taMumif;Mum;pmt& Ekwf,l&mwGif wpfvpmvkyfc? vpmESifh yifpifrsm;\yxr usyf 150000 udk Ekwf,ljcif;rjyK &ay/

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{NyD 3? 2018{NyD 3? 2018

1379 ckESpf wefcl;vjynfhausmf 3 &uf? t*FgaeY/ 92489248 · 4/3/2018 · 1379 ckESpf...

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