YS% ,xld m%cd;dka;s%l iudcjd§ ckrcfha md¾,sfïka;=j Tax/Land_Act_No._38(S).pdf · 2014 wxl 38 ork...

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fld<U 5" rcfha m%ldYk ld¾hdxYfhka ñ<§ ,nd.; yel'

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2014 Tlaf;dan¾ ui 31 jk Èk YS% ,xld m%cd;dka;%sl iudcjd§ckrcfha .eiÜ m;%fha II jk fldgfia w;sf¾lhla jYfhka

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úfoaYslhkag" úfoaYSh iud.ïj,g iy úfoaYSh fldgiaysñldß;ajhla we;s we;eï wdh;kj,g Y%S ,xldfõbvïj, ika;lh mejÍu iSud lsÍug úêúOdkie,iSu i|yd o; ksoyia lsÍï m%odkh lr we;swjia:dkq.; lreKq ksYaÑ;j i|yka lsÍu i|yd o;

úfoaYslhkag" úfoaYSh iud.ïj,g iy úfoaYShfldgia ysñldß;ajhla we;s we;eï wdh;kj,gbvï noaog §u fjkqfjka bvï nÿlrK noaolamekùu i|yd o; we;eï ixj¾Ok jHdmD;s i|ydiyk ie,iSu i|yd o; 1963 wxl 11 ork uqo,amkf;a VI jk fldgi bj;a lsÍu i|yd o; BgiïnkaO iy wdkqIx.sl lreKq i|yd úêúOdkie,eiaùu msKsi o jQ mk;ls'

rch úiska jeäÿrg;a ixj¾Ok m%;sm;a;s m%j¾Okh lrñkamj;sk f.da,Sh f,i wkql,kh jQ mßir miqìul §" cd;slfoam< wdrlaId jk wdldrfhka iSñ; iïm;la f,i mj;skbvï úplaIKYS,Sj Ndú; lsÍu ;yjqre lsÍug fhda.H iywjYH hhs i,lk fyhska o:

fï mkf;a olajd we;s mßÈ úfoaYslhkag" úfoaYSh iud.ïj,giy úfoaYSh fldgia ysñldß;ajhla we;s we;eï wdh;kj,gbvï mejÍfï § iSud mkjñka iy we;eï ixj¾Ok jHdmD;si|yd Y%S ,xldfõ mqrjeishkag iyk m%odkh lrñka laIhfkdjk wdldrhlska bvï Ndú;h úêu;a lsÍu cd;sl m%;sm;a;shù we;s fyhska o:

Y%S ,xld m%cd;dka;%sl iudcjd§ ckrcfha md¾,sfïka;=j úiskafufia mkjkq ,efí:—

1' ^1& fï mk; 2014 wxl 38 ork bvï ika;lh mejÍuiSud lsÍfï& mk; hkqfjka y÷kajkq ,efí'

^2& fï mkf;a úêúOdk 2013 ckjdß ui 1 jk Èk isgl%shd;aul jQ f,i i,lkq ,eìh hq;= h'

mQ¾úldj'

¨yq~q kduh iyl%shd;aul ùfïÈkh'

2 2014 wxl 38 ork bvï^ika;lh mejÍu iSud lsÍfï& mk;

2' ^1& fjk;a hï ,sÅ; kS;shl hï úêúOdkhl mgyeksjl=ula i|yka jqj o" Y%S ,xldj ;=< msysgd we;s hï bvul

ysñlu—

^w& úfoaYslhl=g; fyda

^wd& iud.ï mk; hgf;a Y%S ,xldfõ ixia:d.; lrk,o" úfoaYSh fldgia ysñldß;ajh Rcqj fyda jl%j

ishhg mkyla fyda Bg jeä iud.ulg; fyda

^we& úfoaYSh iud.ulg"

mjrkq ,nkafka kï" 3 jk j.ka;sfha úêúOdk i,id we;smßÈ ksoyia lsÍula isÿ lr we;akï ñi" ta mejÍu ;ykï

úh hq;= h'

^2& w& iud.ï mk; hgf;a Y%S ,xldfõ ixia:d.; lrk ,o

úfoaYSh fldgia ysñldß;ajh ishhg mkylg jvd wvqiud.ulg bvï mejÍul §" ta mejÍfï kS;Hkql+,Ndjh

mej;Su i|yd" ta iud.fï úfoaYSh fldgia ysñldß;ajh" ta

mejÍfï Èk isg wkql%ñl jir úiail 20& wju ld,iSudjla

i|yd ishhg mkylg wvqfjka mej;sh hq;= h'

^wd& ^w& fþofha i|yka lr we;s iud.ul úfoaYSh fldgiaysñldß;ajh" w& fþofha úêúOdkj,g mgyeksj—

i& Rcqj fyda jl% f,i fldgia whs;sh fjkia ùfï;

fyda

^ii& ta iud.fï fldgia ysñlrejl= urKhg m;aùfïiy Y%S ,xldfõ wod< wkqm%dma;s kS;shg wkqj

ñh.sh fldgia ysñhdf.a fldgia" úfoaYslhl= jk

Tyqf.a <Õu {d;shdg Wreu ùfï"

m%;sM,hla jYfhka" ishhg mkyla jk fyda ishhg

mky blaujk wjia:djl §" tu fþofha i|yka jk

bvï mejÍums<sn| iSud lsÍu'


bvï mejÍu" tlS úfoaYSh fldgia ysñldß;ajh jeäjQ Èkfha isg n,meje;afjk mßÈ n,rys; úh hq;=w;r Bg kS;sfha n,d;aulNdjhla fkd;sìhhq;= h:

tfia jqj o:

i& ^w& fþofha i|yka lrk ,o" fld<U jHdmdrjia;= yqjudrefõ ks, ,ehsia;=.; ^Èß iúmqjrejla iïnkaOfhka jk úg fldgiaysñhka wju jYfhka foishhla o" m%Odkmqjrejla iïnkaOfhka jk úg fldgiaysñhka tla oyila o iys;& iud.ula" tysúfoaYSh fldgia ysñldß;ajh" jeä jQ Èkfhaisg udi fod<yl ld,iSudjla ;=<" tuúfoaYSh fldgia ysñldß;ajh ^w& fþofhaúêúOdkj,g wkql+,j" ishhg mkylg jvdwvq lsÍug mshjr f.k we;s wjia:djl; fyda

^ii& ^i& fþofha i|yka iud.ula fkdjk" ^w&fþofha i|yka lrk ,o iud.ula" tysúfoaYSh fldgia ysñldß;ajh jeä lrkq ,enQÈkfha isg udi yhl ld,iSudjla ;=<" tuúfoaYSh fldgia ysñldß;ajh ^w& fþofhaúêúOdkj,g wkql+,j ishhg mkylg jvdwvq lsÍug" mshjr f.k we;s wjia:djl"

ta iud.fï úfoaYSh fldgia ysñldß;ajh h:d;;a; ajhg m;alrkq ,en Q Èkfha i sgn,meje;afjk mßÈ" ta fþofha i|yka lr we;sbvul ysñlu mejÍu" kS;Hdkql+,j j,x.=jmj;sk njg i,lkq ,eìh hq;= h'

^we& fï j.ka;sfha ld¾h i|yd —Èß iú mqjrej˜ iy—m%Odk mqjrej˜ hk fhÿï" 1987 wxl 36 ork Y%S ,xldiq/l=ïm;a iy úksuh fldñIka iNd mkf;a 53 jkj.ka;sh hgf;a idokq ,en" 2001 foieïn¾ ui 18 jkÈk wxl 1215$2 ork w;s-úfYaI .eiÜ m;%fha m< lrk


,o" 2001 Y%S ,xld iq/l=ïm;a iy úksuh fldñIkaiNd Í;s m%ldr" ,ehsia;=.; lsÍfï kshuhka f,i ksl=;alrk ,o fld<U jHdmdr jia;= yqjudrefõ ,ehsia;=.;lsÍfï Í;sj,g wkqj lshjd f;areï .; hq;= h'

3' ^1& my; oelafjk wjia:dj, §" 2 jk j.ka;sfhaúêúOdk wod< lr fkd.; hq;= h:—

^w& ;dkdm;s jrm%ido mkf;a w¾:dkql+,j fjk;a rdcHhlrdcH ¥; uKav,hlg fyda ta mk; m%ldrj ms<s.;acd;Hka;r nyqmd¾Yaùh fyda oaúmd¾Yaùh ixúOdkhlgysñlu mjrkq ,nk hï bvulg;

^wd& ^noaO ksjdi whs;slï mkf;a w¾:dkql+,j ìï uy,iy hï fmdÿ Wmdx.hla fyda Wmdx.j,ska muKlaiukaú; uy,a neyer lrñka& noaO ksjdi whs;slïmkf;a úêúOdkj, ksYaÑ;j i|yka f.dvke.s,a,ly;rjk uy, fyda Bg by<ska msysgd we;s iydêm;Hfoam<lg:

tfia jqj o" wod< mejreï Tmamqj ,shd w;aika lsÍugfmrd;=j uq¿ jákdlu wduqL úfoaYSh fm%aIK yrydl,ska f.jkq ,eìh hq;= h;

^we& 2013 ckjdß ui 1 jk Èkg fmrd;=j nÿ md,khms<sn|j wod< jQ hï ,sÅ; kS;shla u; mokïj jHqy.;lrkq ,enqjd jQ o" Rcq úfoaY uqo,a wdfhdackhlaiys; jQ o" Y%S ,xldjg lrkq ,nk úfoaYSh wduqLfm%aIK uÕska .súiqu wkqj lghq;= lrkq ,en we;a;djQ o" .súiqula m%ldrj" 2013 ckjdß ui 1 jk Èkgfmrd;=j t<ö wud;H uKav, ;SrKhlg wkqjúfoaYSh wdfhdaclhl=g mjrkq ,nk hï bvulg;

^wE& bvï ysñlref.a ^úfoaYslhl= jk& <Õu {d;shdg"Y% S ,xldfõ wod< wkqm%dma;s kS;shg wkql+,j"f;ia;fïka;= úrys;j" ;Hd.hla fyda f;ia;fïka;=kShdokhla u.ska ysñlu mjrkq ,nk hï bvulg;

2 jk j.ka;sfhaúêúOdk wod<ùfuka ksoyialsÍu'


^b& mqrjeis mkf;a w¾:dkql=,j Y%S ,xldfõ oaú;ajmqrjeishl=g ysñlu mjrkq ,nk hï bvulg;

^B& ishhg mkyla fyda Bg jeä úfoaYSh fldgiaysñldß;ajhla iys; nexl= mk; hgf;a n,m;%,;ahï nexl=jla—

i& ta nexl=jg Wlia lr we;s ta bvu Wlfikaksoyia lr .ekSfï §" 1990 wxl 4 ork nexl=u.ska m%odkh lrk ,o Kh whlr .ekSfï^úfYaI úêúOdk& mkf;a fyda 89 jk wêldrhjQ& Wlia mkf;a kshuhka m%ldr" ta nexl=j u.skamj;ajkq ,nk fjkafoaishl §;

îi& tjeks nexl=jla úiska fok ,o Khla whlr.ekSu n,d;aul lsÍu msKsi jQ wêlrKfha ;Skaÿm%ldYhla l%shd;aul lsÍul §"

ta nexl=jg ysñlu mjrkq ,nk hï bvulg;

^W& ishhg mkyla fyda Bg jeä úfoaYSh fldgiaysñldß;ajhla iys; l,anÿ uq,HlrK wdh;khlg—

i& l,anÿ i|yd wemhla jYfhka tlS bvu Wlialr ;sîh §;

îi& l,a noaola iy úlsKSu i|yd jQ .súiqula fydaKhla iy úlsKSu i|yd jQ .súiqula l%shd;aullsÍfï wruqKska;

îii& ta wdh;kh úiska fok ,o Khla whlr .ekSun,d;aul lrkq msKsi wêlrKh úiska fok,o ;Skaÿ m%ldYhla l%shd;aul lsÍfï §,

ysñlu mjrkq ,nk hï bvulg;

^W!& 2013 ckjdß ui 1 jk Èkfhka wdrïN ù fï mk;gl:dkdhljrhdf.a iy;slh Tyqf.a w;aik we;sj


igyka lrkq ,nk Èkfhka wjika jk ld,iSudj;=<" 2^1&^wd& j.ka;sfha i|yka lr we;s iud.ulgysñlu mjrkq ,nk hï bvula" ta ysñlu mjrkq,nk Èkhg fmrd;=j u jQ wkql%ñl jir oyhlg^10& fkdwvq ld,iSudjla ta iud.u Y%S ,xldj ;=<ls%hdldÍj lghq;= lr we;s wjia:djl §"

^2& 2008 wxl 14 ork l%fudamdh ixj¾Ok jHdmD;s mkf;aúêúOdk m%ldrj úfoaYSh wiaÓ;ajhla úiska mj;ajdf.k hkq,nk l%fudamdh ixj¾Ok jHdmD;shla jYfhka y÷kd.kq ,enwe;s nexl=" uq,H" rlaIK" iuqøSh" .=jka ika;rK" Wiia ;dlaIKfyda há;, myiqlï ixj¾Ok jHdmD;shla" bvï úIhh mjrkq,en we;s wud;Hjrhd úuid" wud;H uKav,fha mQ¾j ,sÅ;wkqu;h we;sj" wud;Hjrhd úiska" .eiÜ m;%fha m<lrkq ,nkkshuhla u.ska" 2 jk j.ka;sfha úêúOdk wod< ùfuka ksoyialrkq ,eìh yels h'

^3& f.da,Sh fyda l,dmSh l%shdldrlï ia:dk.; lsÍu fyda kej;ia:dk.; lsÍu i|yd fyda YdLd ld¾hd,hla msysgqùu i|ydcd;Hka;r jdKsc jHdmdrj, ksr;jk hï úfoaYSh iud.ulafj; mjrkq ,nk bvula" bvï úIhh mjrkq ,en we;swud;Hjrhd úuid" wud;H uKav,fha mQ¾j ,sÅ; wkqu;h we;sj"wud;Hjrhd úiska .eiÜ m;%fha m<lrkq ,nk kshuhla u.ska" 2jk j.ka;sfha úêúOdk wod< ùfuka ksoyia lrkq ,eìh yels h'

^4& fï j.ka;sh hgf;a bvul ysñlu mjrkq ,enQ wjia:djl"ta bvu fyda tys fldgil ;okka;r iEu ysñlu mejÍulgo" fï mkf;a úêúOdk wod< úh hq;= h'

4' ^1& 2 jk j.ka;sfha i|yka lrk ,o hï ysñlumejÍula isÿflfrk idOk m;%hla" ta mejÍu fï mkf;aúêúOdkj,g wkql+, jk njg bvï frðiag%d¾jrhd iEySugm;ajkafka kï ñi" f,aLk ,shdmÈxÑ lsÍfï wd{dmkf;aúêúOdk hgf;a ,shdmÈxÑ lsÍu isÿ fkdl< hq;= h'

^2& w& 1& jk Wmj.ka;sfha úêúOdkj, l=ula i|yka jqjo" bvul ysñlref.a úfoaYslhl= jk& <Õu {d;shdg ta bvumejÍu isÿflfrk idOk m;%hla iy;sl lrk m%isoaO

bvï ysñlumejÍug wod<idOk m;%,shdmÈxÑ lsÍui|yd jkfldkafoais'


fkd;dßiajrhl= úiska" Y%S ,xldfõ wod< jk wkqm%dma;s kS;su.ska ms<sf.k we;s mßÈ mejreï,dNshd" mjrk ,o bvfï

whs;slref.a <Õu {d;shd njg" iajlSh iy;slfha iy;sl lr

we;s wjia:djl" bvï frðiag%d¾jrhd úiska tlS idOk m;%h

,shdmÈxÑ lrkq ,eìh hq;= h'

^wd& hï ;eke;a;l= bvu ysñlref.a <Õu {d;shd o hkak"ke;fyd;a wkqm%dma;shg wod< jk kS;sh l=ula o hkak ms<sn|

hï m%Yakhla mek k.sk wjia:djl §" bvï frðiag%d¾jrhd

úiska" ta ldrKh ,>q wdldrfhka úNd. lrkq ,nk kvq

lghq;a;la u.ska ;SrKh lsÍug" wod< bvu msysgd we;s m%foaYfha

wêlrK n,h we;s Èid wêlrKh fj; fhduq lrkq ,eìh

hq;= h'

^3& iud.ï mk; hgf;a Y%S ,xldfõ ixia:d.; lrk ,o

úfoaYSh fldgia ysñldß;ajh ishhg mkylg jvd wvq

iud.ulg bvul ysñlu mjrd we;s wjia:djl §" ta iud.fï

úfoaYSh fldgia ysñldß;ajh" ;;ald,fha ksl=;a lr we;s uq¿fldgia ixLHdfjka ishhg mkylg jvd wvq njg" f,aLkuh

idlaIs bÈsßm;a lrk f,i" ta iud.fï f,alïjrhdg kshu

lsÍfuka" ta iud.fï úfoaYSh fldgia ysñldß;ajh ishhg

mkylg jvd wvqfjka mj;sk nj ;ud úiska u ikd: lr

.ekSu" bvï frðiag%d¾jrhdf.a ld¾hh úh hq;= h'

^4& ^w& wod< mejreï Tmamqj ,shdmÈxÑ lrkq ,enQ Èkfha

isg" iEu yh udil ld, iSudjlg jrla u" ta iud.fï úfoaYSh

fldgia ysñldß;ajh" tlS udi yhl ld,iSudj ;=<" ta iud.u

úiska ksl=;a lr we;s uq¿ fldgia ixLHdfjka ishhg mkyla

fkdblaujd mj;sk njg" bvï frðiag%d¾jrhdg ,sÅ;j oekqï

§u" wod< iud.fï f,alïjrhdf.a ld¾hh jkafka h'

^wd& ^w& fþofha i|yka lr we;s iud.ula iajlSh úfoaYSh

fldgi ysñldß;ajh ishhg mkyla olajd fyda ishhg mky

blaujk f,i jeä l< wjia:djl" wod< bvï frðiag%d¾jrhd

úiska ta ms<sn|j wod< m;abrefõ igykla fhdokq ,eìh

hq;= h'


^5& fï j.ka;sfha ld¾h i|yd —bvï frðiag%d¾jrhd˜hkafkka ,shdmÈxÑ lsÍu i|yd mejÍfï idOk m;%h bÈßm;alrkq ,nk wod< bvï ,shdmÈxÑ lsÍfï ld¾hd,fha bvïfrðiag%d¾jrhd woyia fõ'

5' ^1& fjk;a hï ,sÅ; kS;shl hï úêúOdkhl mgyeksjl=ula i|yka jqj o—

^w& úfoaYslhl=g; fyda

^wd& iud.ï mk; hgf;a Y%S ,xldfõ ixia:d.; lrk,o" úfoaYSh fldgia ysñldß;ajh" Rcqj fyda jl%jishhg mkyla fyda Bg jeä iud.ulg; fyda

^we& úfoaYSh iud.ulg"

bvula noaog §fï §" 6 jk j.ka;sh hgf;a mkjk ,o bvïnÿlrK noao f.ùug hg;aj ta nÿ §u isÿ lrkq ,eìh hq;= h:

tfia jqj o" tjeks hï noaol Wmßu nÿ ld,h wkQkjwjqreoaola fkdblauúh hq;= h'

^2& tfia noaog ÿka hï rcfha bvula nÿ ld, iSudj bl=;aùfuka miqj ish¨ ne£ïj,ska ksoyiaj rchg kej; mjrkq,eìh hq;= h'

^3& tfia noaog fok ,o rcfha bvula wod< nÿ .súiqfïúêúOdk W,a,x>kh lrñka fyda bvï úIhh mjrd we;swud;Hjrhdf.a mQ¾j ,sÅ; wkqu;h fkdue;sj w;=re l=,shg§u fyda w;=re noaog §u fkdl< hq;= h'

6' ^1& 7 jk j.ka;sh hgf;a ksoyia lr we;akï ñi" nÿidOk m;%hla ,shd w;aika lsÍfï § fyda ta w;aika lsÍugfmrd;=j" noaog fok iEu bvula i|yd u" 5^1& jk j.ka;shm%ldrj nÿ .eKqïlre úiska l,ska bvï nÿlrK noao f.jkq,eìh hq;= h'

úfoaYslhkag nÿfok bvï i|ydjk noao'

úfoaYslhkagbvï noaog §fïiSud'


^2& tlS bvï nÿlrK noafoys nÿ wkqmd;h iïmQ¾K nÿld,iSudj i|yd f.úh hq;= uq¿ nÿ uqo,ska ishhg myf<djl

m%;sY;hla úh hq;= h'

^3& ^2& jk Wmj.ka;sfha úêúOdkj, l=ula i|yka jqj o"

my; i|yka wjia:dj, §" bvï nÿlrK noao" iïmQ¾K nÿ

ld, iSudj i|yd f.úh hq;= uq¿ nÿ uqo,ska ishhg 7'5 lm%;sY;hla úh hq;= h:—

^w& 5^1& w& jk j.ka;sfha i|yka lr we;s iud.ula nÿ

.súiqfï Èkhg fmrd;=j u jQ wkq.dó jir oyhlg

^10& fkdwvq ld,hla Y%S ,xldj ;=< l%shdldÍ f,i

lghq;= lr we;s wjia:djl §" ta iud.ug nÿ fok,o bvula;

^wd& iud.ï mk; hgf;a Y%S ,xldfõ ixia:d.; lrk

,oaod jQ o" md,l iud.fï úfoaYSh fldgia

ysñldß;ajh ishhg mkyla fyda Bg jeä jQ o" md,s;iud.fï fldgiaj,ska ishhg mkyla fyda Bg jeä

ysñldß;ajhla md,l iud.u úiska orkakd jQ o"

md,l iud.ula" nÿ idOk m;%fha Èkhg fmrd;=j

u jQ wkql%ñl jir oyhlg 10& fkdwvq ld,iSudjla

Y%S ,xldj ;=< l%shdldÍ f,i lghq;= lr we;s

wjia:djl §" ta md,s; iud.ug nÿ fok ,o bvula:

tfia jqjo" md,l iud.u úiska md,s; iud.fuys

ork fldgia ysñldß;ajh ishhg mkylg jvd

wvqùula isÿjk úg" tjeks nÿ §ula i|yd wod< jk

bvï nÿlrK noao" tfia fldgia ysñldß;ajh wvq jQ

Èk isg l%shd;aul jk mßÈ" b;sß nÿ ld,iSudji|yd ishhg myf<djl m%;sY;hla úh hq;= h;

^we& nÿ ld,iSudj wjqreÿ ;sia myg jvd wvqjk wjia:djl

§" noaO ksjdi whs;slï mkf;a úêúOdk hgf;a

ksYaÑ;j i|yka f.dvke.s,a,l y;rjk uy, fyda

Bg by<ska msysgd we;s iydêm;H foam<la;


^wE& nÿ ld,iSudj wjqreÿ wkQkjhg jvd fkdjeä jkwjia:djl §" noaO ksjdi whs;slï mkf;a úêúOdk

hgf;a ksYaÑ;j i|yka f.dvke.s,a,l y;rjk

uy,g my<ska msysgd we;s iydêm;H foam<la;

^b& 5 jk j.ka;s m%ldrj nÿ fokq ,nk—

î& cd;sl rdcH iNdfõ 1978 wxl 4 ork Y%S ,xldwfhdack uKav, mk; hgf;a m%ldYhg m;alrk ,o n,m;%,;a l,dmhl; fyda

îi& 2005 wxl 38 ork ixpdrl lghq;= mk; hgf;afyda 1968 wxl 14 ork ixpdrl ixj¾Ok mk;hgf;a m%ldYhg m;a lrk ,o ixpdrlixj¾Ok m%foaYhl; fyda

îii& 1969 wxl 36 ork ld¾ñl ixj¾Ok mk;hgf;a msysgqjk ,o l¾udka; mqrhl; fyda

îv& wvqlrk ,o nÿ wkqmd;h wod< jk m%foaYhlaf,i wud;Hjrhd úiska ksfhda. u.ska m%ldYhgm;a lrk ,o m%foaYhl"

msysá bvula;

^B& 5^1& wd& j.ka;sfha i|yka lrk ,o iud.ulg" wod<lafIa;%h ;=< iajlSh ;rÕlrejka w;f¾ iu ;,hllghq;= lsÍug uÕ ie,iSfï wruqKska wod< lafIa;%h;=< ta iud.u úiska oekgu;a úfoaY uqo,ska ie,lshhq;= wdfhdackhla isÿ lr we;s nj ie<ls,a,g f.k"wvq lrk ,o nÿ wkqmd;h ta iud.ug wod< lrkq,eîu hqla;siy.; jk njg" wud;H uKav,h úiska;SrKh lrkq ,en" ta iud.ug nÿ fok ,o hïbvula'

^4& ^1& jk Wmj.ka;sfha i|yka lrk ,o nÿ .eKqïlre"bvï nÿlrK noaog wu;rj 1982 wxl 43 ork uqoaor .dia;=mk; hgf;a wod< uqoaor .dia;= f.ùug o" tjeks hï


.kqfokqjla iïnkaOfhka f.úh hq;= noaola fyda wh lsÍula";;ald,fha n,d;aulj mj;akd wod< hï ,sÅ; kS;shlg

wkql+,j f.ùug o hg;a jkafka h'

^5& bvï nÿlrK noao" kshu lrkq ,eìh yels hï wdldrhlska

f.jkq ,eìh hq;= h'

7' ^1& 6 jk j.ka;sh hgf;a f.jkq ,eìh hq;= bvï nÿlrK

noao" my; oelafjk wjia:dj, §" wod< lr fkd.; hq;= h:—

^w& ;kdm;s jrm%ido mkf;a w¾:dkql+,j fjk;a rdcHhl

rdcH ¥; uKav,hlg fyda ta mk; m%ldrj ms<s.;a

cd;Hka;r nyqmd¾Yaúl fyda oaùmd¾Yaúl ixúOdkhlghï bvula noaog §fï §;

^wd& ^noao ksjdi whs;slï mkf;a w¾:dkql+,j ìï uy,

iy hï fmdÿ Wmdx.hla fyda Wmdx.j,ska iukaú;

uy,a neyer lrñka& noaO ksjdi whs;slï mkf;aksYaÑ;j i|yka f.dvke.s,a,l y;rjk uy, fyda

Bg by<ska msysgd we;s iydêm;H foam,la" jir ;sia

myla fyda Bg jeä ld, iSudjlg nÿ §fï §" wod<

nÿ idOk m;%fha Èkfha § fyda Bg fmrd;=j u iïmQ¾K

nÿ ld, iSudj i|yd uq¿ nÿ uqo, úfoaYSh wduqL

fm%aIK uÕska f.jkq ,en we;s wjia:djl §;

^we& mqrjeis mkf;a w¾:dkql+,j Y%S ,xldfõ oaú;aj

mqrjeishl=g hï bvula nÿ §fï §;

^wE& 2013 ckjdß ui 1 jk Èkg fmrd;=j nÿ md,kh

ms<sn|j wod< jk hï ,sÅ; kS;shla u; mokïjjHqy.; lrkq ,enqjd jQ o" Rcq úfoaY uqo,a

wdfhdackhla iys; jQ o" Y%S ,xldjg úfoaY uqo,a

fm%aIKh lsÍfuka .súiqu wkqj lghq;= lrkq ,en

we;a;d jQ o" 2013 ckjdß ui 1 jk Èkg fmrd;=j

t<ô wud;H uKav, ;SrKhla wkqj úfoaYSh

wdfhdaclhl=g hï bvula nÿ §fï §;

bvï nÿlrKnoafoka ksoyialsÍu'


^b& 2012 wxl 12 ork uqo,a mk; hgf;a m%ldYhg m;alr we;s nkaê; m%foaYhla fyda ksoyia jrdhla ;=<

msysgd we;s hï bvula nÿ §fï §'

^2& 2008 wxl 14 ork l%fudamdh ixj¾Ok jHdmD;s mkf;aúêúOdk m%ldrj úfoaYSh wiaÓ;ajhla úiska mj;ajdf.k hkq,nk" l%fudamdh ixj¾Ok jHdmD;shla jYfhka y÷kd.kq ,enwe;s nexl=" uq,H" rlaIK" iuqøSh" .=jka ika;rK" Wiia ;dlaIKfyda há;, myiqlï ixj¾Ok jHdmD;shla" bvï úIhh mjrkq,en we;s wud;Hdjrhd úuid" wud;H uKav,fha mQ¾j ,ssÅ;wkqu;h we;sj" wud;Hjrhd úiska .eiÜ m;%fha m<lrkq ,nkkshuhla u.ska" 6 jk j.ka;sfha úêúOdk wod< ùfuka ksoyialrkq ,eìh yels h'

^3& f.da,Sh fyda l,dmSh l%shdldrlï ia:dk.; lsÍu fydakej; ia:dk.; lsÍu i|yd fyda YdLd ld¾hd,hla msysgqùui|yd" cd;Hka;r jdKsc jHdmdrj, ksr;jk hï úfoaYShiud.ula fj; nÿ fokq ,nk bvula" bvï úIhh mjrkq,en we;s wud;Hjrhd úuid" wud;H uKav,fha mQ¾j ,sÅ;wkqu;h we;sj" wud;Hjrhd úiska .eiÜ m;%fha m<lrkq ,nkkshuhla u.ska" 6 jk j.ka;sfha úêúOdk wod< ùfuka ksoyialrkq ,eìh yels h'

8' ^1& 5 1& jk j.ka;sfha i|yka lrk ,o hï bvula" hï;eke;;l=g fyda iud.ulg noaog §u isÿ lrkq ,nk idOkm;%hla" ta noao iïnkaOfhka fï mkf;a úêúOdkj,g wkql+,jbvï nÿlrK noao f.jd we;s njg iEySug m;ajkafka kïñi" bvï frðiag%d¾jrhd úiska f,aLk ,shdmÈxÑ lsÍfïwd{dmkf;a úêúOdk hgf;a ,shdmÈxÑ lsÍu fkdl< hq;= h'

^2& fï j.ka;sfha ld¾h i|yd —bvï frðiag%d¾jrhd˜hkafkka ,shdmÈxÑh i|yd idOk m;%h bÈßm;a lrkq ,nkbvï ,shdmÈxÑ lsÍfï ld¾hd,fha wod< bvï frðiag%d¾jrhdwoyia fõ'

9' ^1& 6 jk j.ka;sh hgf;a mkjk ,o bvï nÿlrKnoao foaYSh wdodhï flduidßia- ckrd,ajrhd úiska wh lsÍuyd tl;= lsÍu lrkq ,eìh hq;= h'

nÿ idOkm;%h,shdmÈxÑlsÍfïfldkafoais'

n,d;aul lsÍu'


^2& fï mk; hgf;a f.jkq ,eìh hq;= bvï nÿlrKnoaola n,d;aul lsÍu iy ta iïnkaOfhka" wjYH fjkia

lsÍï iys;j" foaYSh wdodhï mkf;a úêúOdk" wod< lr .kq

,eìh hq;= h'

10' 9 jk j.ka;sh hgf;a foaYSh wdodhï flduidßia

ckrd,ajrhd úiska whlrkq ,nk fyda tl;= lrkq ,nkbvï nÿlrK noao taldnoaO wruqo,g ner l< hq;= h'

11' ^1& fï mk;g l:dkdhljrhdf.a iy;slh Tyqf.a

w;aik we;sj igyka lrkq ,nk Èkhg miqj" mejÍula fyda

nÿ §ula u.ska hï ;eke;a;l=g fyda iud.ulg mjrd we;s" 2

^1& jk j.ka;sfha fyda 5 1& jk j.ka;sfha i|yka hï bvula"wod< mejeÍfï fyda nÿ §fï idOk m;%fha Èk isg jir myl

ld,hla i|yd lsisÿ ld¾hhla fjkqfjka nexl= mk; hgf;a

n,m;%,;a hï nexl=jlg Wlia lsÍu fyda Tvmkh lsÍu

fkdl< hq;= h'

^2& by; ^1& jk Wmj.ka;sh W,a,x>kh lrñka isÿlrk

hï Wlia lsÍula fyda Tvmkh lsÍula n,rys; úh hq;= h'

12' fï mkf;a úêúOdk wod< lr .ekSfuka ksoyia lrk

,o bvul" hï ysñlu mejÍula fyda noaog §ula iïnkaOfhka"

hï ;eke;a;l= úiska whs;sh oeßh yels bvïj, Wmßu m%udKhms<sn| cd;sl rdcH iNdfõ 1972 wxl 1 ork bvï m%;sixialrK

mkf;a úêúOdk ;jÿrg;a wod< lr .kq ,eìh hq;= h'

13' ^1& fï mkf;a ld¾h i`oyd—

^w& rcfha bvul jákdlu rcfha m%Odk llafiarelre

úiska ksYaph lrkq ,nk wdldrhg úh hq;= h; iy

^wd& hï m qo a., sl bvul jákdlu n,m;%,; a

;lafiarelrejl= úiska ksYaph lrkq ,nk wdldrhg

úh hq;= h'

bvï nÿlrKnoao taldnoaOwruqo,g nerl< hq;= nj'

úfoaYlhl=gysñlu mjrd we;sfyda noaog § we;sbvï Wlia lsÍuiSud lsÍu'

ksoyia lrk ,omejreï iy nÿiïnkaOfhkacd;sl rdcHiNdfõ bvïm%;sixialrKmk; wod< lr.ekSu'

;lafiare lsÍu'


^2& 5 jk j.ka;sfha i`oyka lrk ,o noaolg wod< jkiïmQ¾K nÿ uqo," ^1& jk Wmj.ka;sh hgf;a isÿlrk ,o

bvï ;lafiarej u; mokïj .Kkh lrkq ,eìh hq;= h'

14' ^1& fï mk; hgf;a bvï nÿlrK noao f.ùughg;ajk hï ;eke;a;l=" fï mkf;a úêúOdk i,id we;smßÈ ta noao f.ùu meyer yßk wjia:djl §" fï mk; hgf;anÿ meyer yßkakl= f,i i,lkq ,eìh hq;= h'

^2& tjeks hï meyer yßkakl= fï mk; hgf;a jrolaisÿlrkq ,nk w;r" ta noao whlr .ekSu i|yd iy thgo~qjï ,nd§u msKsi meyer yßkakdg tfrysj isÿlrk hïkvq lghq;a;l § iy ta iïnkaOfhka" foaYSh wdodhï mkf;aúêúOdk" wjYH fjkia lsÍï iys;j" wod< lr.kq ,eìhhq;= h'

15' mqoa., uKav,hla úiska fï mk; hgf;a jrola isÿlrkwjia:djl §" ta mqoa., uKav,h—

^w& ixia:dms; uKav,hla kï" ta ixia:dms; uKav,fhaiEu wOHlaIjrhl= u iy ks,Orhl= u; fyda

^wd& fjf<| jHdmdrhla kï" ta fjf<| jHdmdrfha iEuyjq,alrejl= u; fyda

^we& fjf<| jHdmdrhla fkdjk ixia:d.; fkdl< mqoa.,uKav,hla kï" ta uKav,fha l<ukdlrKh iymd,kh i|yd j.lsj hq;= iEu ks,Orhl= u"

ta jrog jrolre f,i i,lkq ,eìh hq;= h:

tfia jqj o" Tyq úiska ta jro Tyqf.a wkqoekqula fkdue;sjisÿ l< nj iy ta jro isÿlsÍu je<elaùug Tyq ksisWoafhda.fhka l%shd l< nj Tmamq lrkafka kï" ta ;eke;a;d tajrog jrolre f,i i,lkq fkd,eìh hq;= h'

16' rcfha bvïj, iskaklalr whs;sh fyda nÿ whs;sh mejßhhq;= ixj¾Ok jHdmD;shla jYfhka wud;H uKav,h úiska

mqoa., uKav,hlaúiska isÿlrkjerÈ'

jerÈ iy o`vqjï'

ixj¾Ok jHdmD;si|yd iyk'


wkqu; l< jHdmD;shla i|yd rcfha bvula mejÍfï § fydanÿ §fï §" 13 jk j.ka;sh hgf;a ksYaph lrk ,o bvfïjákdlfuka fyda iïmQ¾K nÿ uqo,ska ishhg úismyl jÜgulata jHdmD;shg m%odkh lrkq ,eìh hq;= h:

tfia jqj o" tjeks hï ixj¾Ok jHdmD;shla—

^w& Y%S ,xldfõ mqrjeishl= úiska; fyda

^wd& iud.ï mk; hgf;a Y%S ,xldfõ ixia:d.; l<"Y%S ,xldfõ mqrjeishka úiska ishhg mkyla fyda Bgjeä m%udKhl fldgia ysñldß;ajh ork iud.ulaúiska"

l%shd;aul lrkq ,nkakla úh hq;= h'

17' ^1& kshu l< hq;= ldrKd jYfhka fï mk;ska kshñ;iy ksfhda. iE§ug fï mk;ska n,h § we;s ldrKd iïnkaOfhkawud;Hjrhd úiska ksfhda. idokq ,eìh yels h'

^2& tjeks iEu ksfhda.hla u .eiÜ m;%fha m< lrkq ,eìhhq;= w;r" tfia m<lrkq ,enQ Èkfha § fyda ksfhda.fha ksYaÑ;jolajkq ,eìh yels miq Èkhl § fyda l%shd;aul úh hq;= h'

^3& tjeks iEu ksfhda.hla u th .eiÜ m;%fha m< lrkq,eîfuka miq" yels myiq blaukska wkqu;h i|yd md¾,sfïka;=jfj; bÈßm;a l< hq;= h' md¾,sfïka;=j úiska tfia wkqu;lrkq fkd,enQ hï ksfhda.hla ta wkkqu;fha Èk isg mßÉýkaklrkq ,enQ f,i i,lkq ,eìh hq;= w;r" ta hgf;a l,skalrk ,o lsisjlg bka w.;shla fkdúh hq;= h'

^4& hï ksfhda.hla mßÉýkak lrkq ,enQ f,i ie,flkÈkh .eiÜ m;%fha m< lrkq ,eìh hq;= h'

18' fï mkf;a úêúOdk W,a,x>kh lrñka isÿ lrk hïbvï mejÍula n, rys; úh hq;= w;r Bg lsisÿ kS;suh n,mEulafkd;sìh hq;= h'

fï mk;W,a,x>khlrñka bvïmejÍu n, rys;úh hq;= nj'

ksfhda.'


19' 1963 wxl 11 ork uqo,a mkf;a VI jk fldgi we;eïfldkafoais hgf;a foam< mejÍu u; nÿ mekùu& fuhska bj;alrkq ,efí'

20' iel ÿre lsÍu i|yd my; i|yka mßÈ fuhska m%ldYlrkq ,efí:—

^w& 2013 ckjdß ui 1 jk Èkg fmrd;=j ,shd iy;sllrk ,o" 2^1& jk j.ka;sfha i|yka hï ;eke;a;l=gfyda iud.ulg Y%S ,xldfõ bvul ysñlu mejÍuisÿ lrkq ,nk" f,aLk ,shdmÈxÑ lsÍfï wd{dmkf;aúêúOdkj,g wkqj ,shdmÈxÑ lsÍfï lghq;= wjikalrkq fkd,enQ hï idOk m;%hla" 1963 wxl 11 orkuqo,a mkf;a VI jk fldgi bj;a lrkq ,enqj o" thfkd;ld" tlS mkf;a bj;a lrk ,o VI jk fldgfiaúêúOdk m%ldrj ,shdmÈxÑ lrkq ,eìh hq;= h;

^wd& 2013 ckjdß ui I jk Èkfhka wdrïN ù fï mk;gl:dkdhljrhdf.a iy;slh Tyqf.a w;aik we;sjigyka lrkq ,nk Èkfhka wjika jk ld,iSudj;=<" ,shd iy;sl l< 2^1& jk iy 5^1& jk j.ka;sj,i|yka hï ;eke;a;l=g fyda iud.ulg" Y%S ,xldfõbvul ika;lh mejÍug wod< hï idOk m;%hla"fuu mkf;a úêúOdkj,g hg;aj" f,aLk ,shdmÈxÑlsÍfï wd{dmkf;a úêúOdkj,g wkqj" wod< bvïfrðiag%d¾jrhd úiska ,shdmÈxÑ l< hq;= h'

21' 2013 ckjdß ui I jk Èkfhka wdrïN ù fï mk;gl:dkdhljrhdf.a iy;slh Tyqf.a w;aik we;sj igyka lrkq,nk Èkfhka wjika jk ld,iSudj ;=<" fï mk; u.skaúêúOdk i,iajd we;s mßÈ bvï nÿlrK noao whlrk fydatl;= lrk foaYSh wdodhï flduidßia ckrd,ajrhd tu noaowhlsÍu fyda tl;= lsÍu" ksis n,h we;sj lrkq ,enQ yd lrkq,nk njg i,lkq ,eìh hq;= w;r" ta wh lsÍu fyda tl;=lsÍu j,x.= wdldrfhka isÿ lr we;s nj i,lkq ,eìh hq;= h'by; i|yka ld,h i|yd bvï nÿlrK noao whlsÍu fydatl;= lsÍu iïnkaOfhka ish¨ isú,a fyda wmrdO kvq mejÍfuka

1963 wxl 11ork mkf;a

VI jk

fldgi bj;alsÍu'

iel ÿre lsÍu'

j,x.= lsÍu'


foaYSh wdodhï flduidßia ckrd,ajrhd j.lSfuka uqla; lrkq,eìh hq;= h'

22' 21 jk j.ka;sh hgf;a foaYSh wdodhï flduidßiackrd,ajrhd úiska whlr .kq ,enQ fyda tl;= lr .kq ,enQbvï nÿlrK noao" 6 jk j.ka;sh hgf;a nÿ .eKqïlreúiska f.jkq ,eìh hq;= bvï nÿlrK noafoa kshu m%udKhgjvd wvq jk wjia:djl" bvï nÿlrK noao jYfhka f.úhhq;= kshu uqo, iy fï jk úg;a whlrf.k fyda tl;= lrf.kwe;s uqo, w;r fjki" flduidßia ckrd,ajrhd fj;" wod<oekaùfï Èk isg udi yhla .;ùug fmr f.jk f,i"flduidßia ckrd,ajrhd úiska ,sÅ; oekaùulska nÿ .eKqïlregkshu l< hq;= h'

23' ^1& 21 jk j.ka;sh hgf;a foaYSh wdodhï flduidßiackrd,ajrhd úiska whlr .kq ,enQ fyda tl;= lr.kq ,enQbvï nÿlrK noao" 6 jk j.ka;sh hgf;a nÿ .eKqïlreúiska f.úh hq;= bvï nÿlrK noafoa kshu m%udKhg jvdjeä jk wjia:djl" tfia jeämqr f.jd we;s ;eke;a;d úiskaflduidßia ckrd,ajrhd fj; lrkq ,nk ,sÅ; b,a,Sulau;" tu jeämqr f.jd we;s uqo,a wdmiq f.úh hq;= h'

^2& 1& jk Wmj.ka;sfha i`oyka jeämqr f.jd we;s uqo, tub,a,Su ,eî udi yhla we;=<; b,a¨ïlreg wdmiq f.úhhq;= h'

24' fï mkf;a isxy, iy fou< NdId mdG w;r" hïwkkql+,;djla we;s jqjfyd;a" túg" isxy, NdId mdGhn,meje;aúh hq;= h'

25' mo iïnkaOfhka wkHd¾:hla wjYH jkafka kï ñi"fï mkf;a—

—ika;lh mejÍu˜ hkfkka" Y%S ,xldj ;=< msysgd we;sbvï mejÍula" noaog §ula fyda Wlia lsÍulawoyia fõ;

bvï nÿlrKnoao jYfhkaf.jk ,ojeämqr uqo,wdmiq f.ùu

wkkql+,;djlawe;s jQ úg isxy,NdId mdGhn,meje;aúh hq;=nj'

w¾: ksrEmK'

bvï nÿlrKnoafoa f.jk ,ouqo, iy kshuuqo, w;r hïfjkila whlr.ekSu


—noaO ksjdi whs;slï mk;˜ hkafkka" cd;sl rdcHiNdfõ 1973 wxl 11 ork noaO ksjdi whs;slïmk; woyia fõ;

—nexl= mk;˜ hkafkka" 1988 wxl 30 ork nexl= mk;woyia fõ;

—mqrjeis mk;˜ hkafkka" 349 jk wêldrh jQ& mqrjeismk; woyia fõ;

—Y%S ,xldfõ mqrjeishd˜ hkafkka" mqrjeis mk; m%ldrjY%S ,xldfõ mqrjeishl= woyia fõ;

—iud.ï mk;˜ hkafkka" 2007 wxl 7 ork iud.ïmk; woyia fõ;

—foaYSh wdodhï flduidßia ckrd,ajrhd˜ hkafkka"foaYSh wdodhï mk; hgf;a m;a lrk ,o fydam;a lrk ,oehs i,lkq ,nk foaYSh wdodhïflduidßia ckrd,ajrhd woyia fõ;

—;dkdm;s jrm%ido mk;˜ hkafkka 1996 wxl 9 ork;dkdm;s jrm%ido mk; woyia fõ;

—úfoaYslhd˜ hkafkka" Y%S ,xldfõ mqrjeishl= fkdjk;eke;a;l= woyia fõ;

—úfoaYSh iud.u˜ hkafkka" Y%S ,xldj yer fjk;a hïrgl kS;sh hgf;a ixia:d.; lrk ,o mqoa.,uKav,hla fyda iud.ula woyia fõ;

—l,anÿ uq,HlrK mk;˜ hkafkka 2000 wxl 56 orkl,anÿ uq,HlrK mk; woyia fõ;

—l,anÿ uq,HlrK wdh;kh˜ hkafkka" l,anÿuq,HlrK mk; hgf;a ,shdmÈxÑ lrk ,ol,anÿ uq,HlrK wdh;khla woyia fõ;

—md,l iud.u˜ hkakg" iud.ï mk; hgf;a tufhÿug § we;s w¾:h u we;af;a h;


—foaYSh wdodhï mk;˜ hkafkka" 2006 wxl 10 orkfoaYSh wdodhï mk; woyia fõ;

—bvu˜ hkafkka" hï rcfha fyda fm!oa.,sl bvulawoyia jk w;r—

^w& bvula flfrys we;s hï iïnkaO;djhla;

^wd& c,fhka wdjrKh jQ hï bvula; iy

^we& ta bvfï msysá hï ksjdihla fydaf.dvke.s,a,la"

we;=<;a fõ;

—wud;Hjrhd˜ hkafkka" uqo,a úIhh mjrkq ,en we;swud;Hjrhd woyia fõ;

—mejÍu˜ hkafkka" hï úlsKSula" mß;Hd.hla" ;Hd.hlafyda iu¾mKhla u.ska fyda ta hgf;a bvulysñlu fjk;a ;eke;a;l=g udre lsÍula woyiafõ;

—;eke;a;d˜ hkakg" ixia:d.; fyda ixia:d.; fkdl<mqoa., uKav,hla woyia fõ;

—f,aLk ,shdmÈxÑ lsÍfï wd{dmk;˜ hkafkka" 117 jkwêldrh jQ& f,aLk ,shdmÈxÑ lsÍfï wd{dmk;woyia fõ;

—md,s; iud.u˜ hkakg" iud.ï mk; hgf;a tu fhÿug,nd § we;s w¾:h u we;af;a h'


md¾,sfïka;=fõ isxy, mk;a flgqïm;aj, iy mk;aj, jd¾Isl odhl ñ< ^foaYSh& re' 875 ls'^úfoaYSh& re' 1"160 ls' wxl 163" lsre<mk udj;" fmd,afyakaf.dv" fld<U 05" rcfha m%jD;a;sfomd¾;fïka;=fõ" m%ldYk ld¾hxYfha wêldÍ fj; iEu j¾Ihlu foieïn¾ ui 15 jeks

Èkg fmr odhl uqo,a f.jd miqj tf<Uk tla tla j¾Ih i|yd tajd ,nd.; yels h'

YS% ,xld m%cd;dka;s%l iudcjd§ ckrcfha md¾,sfïka;=j Tax/Land_Act_No._38(S).pdf · 2014 wxl 38 ork...

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Transcript of YS% ,xld m%cd;dka;s%l iudcjd§ ckrcfha md¾,sfïka;=j Tax/Land_Act_No._38(S).pdf · 2014 wxl 38 ork...