MYcÖRvZš¿x evsjv‡`k miKvi

RvZxq ivR¯^ †evW©

bZzb f¨vU AvBb, 2012 m¤ú‡K© cÖK…Z Z_¨ (Facts) Rvbyb

RvZxq ivR¯^ †evW© Mfxi AvMÖ‡ni mv‡_ jÿ¨ Ki‡Q †h, wewfbœ m¤§vwbZ e¨w³, †Mvôx Ges msev`cÎ
bZzb AbjvBb f¨vU wb‡q wewfbœ Z_¨ cÖPv‡ii gva¨‡g Rbg‡b bZzb f¨vU AvBb wb‡q wecyj Drmvn DÏxcbv m„wó
Ki‡Z mÿg n‡q‡Q| weMZ K‡qKw`‡bi msev` Ges Zv‡`i e³e¨ ch©v‡jvPbv Ki‡j †evSv hvq †h, f¨vU
Avgv‡`i A_©‰bwZK Dbœq‡bi †ÿ‡Î ¸iæZ¡c~Y© Ae`vb †i‡L P‡j‡Q †m welqwU †`‡ki Avcvgi RbmvaviY
mg¨Kfv‡e Dcjwã Ki‡Z mÿg n‡q‡Qb| RvZxq ivR¯^ †evW© weMZ 4 eQi a‡i bZzb AvB‡bi LyuwUbvwU me
welq wb‡q m¤§vwbZ e¨emvqx‡`i mv‡_ mfv, †mwgbvi, Kg©kvjv, cÖwkÿYmn AmsL¨ wkÿv I m‡PZbZvg~jK
Kvh©µg cwiPvjbvi gva¨‡g †h evZ©vwU RbM‡bi Kv‡Q †cŠQv‡bvi cÖ‡Póv Ae¨vnZ †i‡L‡Q Zv BwZevPK cÖfve
m„wó Ki‡Z mÿg n‡q‡Q| GZ`m‡Z¡I bZzb f¨vU AvBb ev¯Íevqb wel‡q wb‡¤œi KwZcq ¸iæZ¡c~Y© Z_¨
me©mvavi‡Yi m`q ÁvZv‡_© †ck Kiv mgxPxb e‡j RvZxq ivR¯^ †evW© g‡b Ki‡Q:
(1) g~j¨ùxwZ: bZzb f¨vU AvBb ev¯ÍevwqZ n‡j g~j¨ùxwZ †`Lv w`‡Z cv‡i e‡j ‡KD †KD cÖPviYv
Pvjv‡”Qb| GwU †gv‡UI Z_¨ wfwËK bq KviY, Zviv f¨v‡Ui †iqvZ e¨e¯’v‡K we‡ePbv bv K‡iB GgbwU
ej‡Qb| G‡Z cÖZxqgvb nq †h, hviv f¨vU †PBb m¤ú‡K© cy‡ivcywi AewnZ bb ZvivB B”QvK…Zfv‡e
†iqvZ e¨e¯’v‡K we‡ePbv bv K‡iB g~j¨ùxwZ ‡`Lv w`‡Z cv‡i e‡j wfwËnxb cÖPviYv Pvjv‡”Qb| cÖK…Z
Ae¯’v n‡jv bZzb f¨vU AvBb ev¯ÍevwqZ n‡j ‡fv³v ch©vq ch©šÍ †gvU Kifvi A‡bKvs‡k n«vm cv‡e,
KviY:
(K) 1991 m‡bi AvB‡bi AvIZvq eZ©gv‡b VAT Exclusive wn‡m‡e 15% f¨vU AvniY Kiv
nq| bZzb AvB‡bi Aaxb mKj g~j¨ n‡e f¨vUmn (VAT Inclusive)| †h me c‡Y¨i f¨vU
AvniY Kiv nq m‡e©v”P LyPiv g~‡j¨i (MRP) wfwˇZ †m me c‡Y¨i| GgAviwc †K Ki-
fMœvsk w`‡q MyYb K‡i f¨v‡Ui cwigvY wba©viY Ki‡Z n‡e| †hgb: eZ©gv‡b 100 UvKvi Ici
VAT Exclusive wn‡m‡e f¨vU n‡e 100*15% = 15 UvKv| 2012 m‡bi bZzb AvB‡b
Inclusive wn‡m‡e 100 UvKvi g‡a¨ f¨vU n‡e 100*15/115 = 13.04 UvKv| A_©vr bZzb
AvB‡b Kvh©Ki bxU f¨vU (Effective VAT rate) n‡e 13.04%, hv eZ©gvb 15% n‡Z cÖvq
2% Kg| d‡j mvgwMÖKfv‡e bxU f¨v‡Ui cwigvY n«vm cv‡e|
(L) eZ©gv‡b KwZcq †mevq msKzwPZ wfwËg~j¨, KwZcq c‡Y¨ U¨vwid g~j¨ cÖ‡hvR¨| AvcvZt`„wó‡Z
kv`v †Pv‡L bZzb AvB‡b †m me †mev ev c‡Y¨ 15% f¨vU Av‡ivc n‡j †gvU f¨vU †ewk n‡e
e‡jB g‡b n‡e| cÖK…Z c‡ÿ Zv bq| 1991 m‡bi AvB‡b †iqvZ cÖ`vb bv Kivi Kvi‡Y weµq
g~‡j¨i g‡a¨ †ewk f¨vU _v‡K| GKwU D`vniY w`‡q welqwU ¯úó Kiv hvK| aiv hvK †Kv‡bv
c‡Y¨ LyPiv ch©v‡qi m‡e©v”P weµq g~j¨ 135 UvKv| 1991 m‡bi AvB‡bi wbq‡g 4% wn‡m‡e
Zv‡Z f¨vU nq 5.40 UvKv| LyPiv we‡µZvi µq g~j¨ 115 UvKv n‡j wZwb f¨vU w`‡q
 G‡m‡Qb 115*15/115 = 15 UvKv, hv Zvi 135 UvKv g~‡j¨i g‡a¨ AšÍfz©³ i‡q‡Q| †fv³v
†gvU f¨vU w`‡eb 15 + 5.40 UvKv †gvU 20.40 UvKv| bZzb AvB‡b †fv³v †gvU f¨vU w`‡eb
135*15/115 = 17.60 UvKv| LyPiv we‡µZv 15 UvKv †iqvZ cv‡eb| d‡j †gvU f¨v‡Ui
cwigvY n«vm cv‡e 2.80 UvKv| AZGe bZzb f¨vU ev¯Íevq‡bi Kvi‡Y g~j¨ùxwZi †Kv‡bv
AvksKv †bB| we¯ÍvwiZ wnmve †`L‡Z wfwRU Kiæb:
https://www.youtube.com/watch?v=Kjx5DraWp-c
wfwWIwU †`L‡Z wKDAvi †KvWwU ¯‹¨vb Kiæb|

(M) we`y¨r-M¨v‡m f¨vU e„w× cv‡e e‡j e¨vcKfv‡e AccÖPvi Pvjv‡bv n‡”Q| cÖK…Z Z_¨ Zvi m¤ú~Y©
wecixZ| M¨‡m Gi Dci eZ©gv‡b 15% f¨vU Av‡ivwcZ Av‡Q| bZzb AvB‡bI 15% f¨vU
_vK‡Q| d‡j g~j¨ e„w×i †Kv‡bv my‡hvM †bB| M¨v‡mi †ÿ‡Î wKQz c×wZMZ cwieZ©b Avm‡e|
G‡Z f¨v‡Ui cwigv‡Y †Kv‡bv cwieZ©b n‡e bv| d‡j f¨v‡Ui Rb¨ M¨v‡mi g~‡j¨ †Kv‡bv
cwieZ©b Avm‡e bv| we`y¨‡Z eZ©gv‡b †fv³v ch©v‡q 5% f¨vU Av‡ivwcZ Av‡Q| bZzb AvB‡bI
15% f¨vU _vK‡Q| Zv m‡Ë¡I we`y¨‡Z f¨v‡Ui cÖfve Kg‡e| GKwU D`vniY w`‡j welqwU ¯úó
n‡e| aiv hvK, 1 BDwbU we`y¨‡Zi KZ©gvb g~j¨ 9 UvKv| 5% wn‡m‡e f¨vU 0.45 UvKv|
†µZvi †gvU LiP 9.45 UvKv| e¨emvqxMY we`y¨r we‡ji f¨v‡U 80% †iqvZ cvb| Zviv
eZ©gv‡b 0.45 UvKv fvU cwi‡kva Ki‡jI †iqvZ cv‡eb 0.45*80%=0.36 UvKv| bZzb
AvB‡b we`y¨r wefvM GK BDwbU we`y¨‡Zi `vg 9.45 UvKv GgAviwc w¯’i Ki‡eb| 1991
m‡bi AvB‡bi gZ †fv³v GK BDwbU we`y¨‡Zi g~j¨ 9.45 UvKvB cwi‡kva Ki‡eb| eZ©gv‡b
msKzwPZ g~j¨ weavq we`y¨r wefvM †iqvZ cvq bv| bZzb e¨e¯’vq Zviv †iqvZ cv‡eb| d‡j
Zv‡`i wbU f¨vU Kg‡e| me‡P‡q jvfevb n‡eb e¨emvqxiv| eZ©gv‡b Zviv ewY©Z GK BDwb‡U
†iqvZ cvb 0.36 UvKv| bZzb e¨e¯’vq Zviv †iqvZ cv‡eb 9.45*15/115=1.23 UvKv|
eZ©gv‡bi f¨vUmn g~j¨‡K GgAviwc wn‡m‡e †NvlYvi Rb¨ we`y¨r wefvM‡K BwZg‡a¨ cÎ †`qv
n‡q‡Q|
(2) evwYR¨ myiÿv: eZ©gvb evwYR¨ myiÿv (Trade Protection) wb‡q RvZxq ivR¯^ †evW© AwZ
¸iæ‡Z¡i mv‡_ wbijmfv‡e KvR K‡i P‡j‡Q|
(3) 15% f¨vU nvi: A‡b‡KB f¨vU nvi 15% n‡Z Kwg‡q 7-10% G bvwg‡q Avbvi K_v ej‡Qb| G
weÁwßi gva¨‡g RvZxq ivR¯^ †evW© e¨emvqxMY‡K Avk^¯Í Ki‡Q †h, bZzb AvB‡bi AvIZvq b¨vh¨
evwYR¨ myiÿv Ae¨vnZ _vK‡e|RvZxq ivR¯^ †ev‡W©i f¨vU AbjvBb cÖKí AvšÍR©vwZKfv‡e ¯^xK…Z
Microsimulation c×wZ e¨envi K‡i GKwU mgxÿv cwiPvjbv Ki‡Q| mgxÿvwU †kl n‡j f¨v‡Ui
nvi wel‡q GKwU aviYv cvIqv hv‡e| 1991 mb n‡ZB evsjv‡`‡k 15% f¨vU cÖPwjZ| K‡qKwU †ÿÎ
e¨ZxZ AwaKvsk †ÿ‡ÎB 15% f¨vU cÖ‡hvR¨| gvÎ 15wU †mev Lv‡Z msKzwPZ wfwËg~j¨ we`¨gvb| Ab¨
mKj †mev‡ZB 15% f¨vU cÖ‡hvR¨| ewY©Z 15wU †mev n‡Z msKzwPZ g~j¨ D‡V ‡M‡j bxU f¨v‡Ui
cwigvY e„w× cvIqvi †Kvb m¤¢vebv †bB, KviY †iqvZ e¨e¯’v Kvh©Ki nIqvq AvcvZ `„wó‡Z f¨vU 15%
n‡jI bxU f¨vU eZ©gv‡bi gZB _vK‡e|
(4) ÿz`ª I gvSvwi wk‡íi myiÿv:evsjv‡`‡ki A_©bxwZ‡Z f¨v‡Ui Ae`vb LyeB ¸iæZ¡c~Y©| miKvwi
ivR‡¯^i wmsnfvM Av‡m f¨vU AvBb, 1991 Gi Aaxb Av‡ivwcZ f¨vU Ges m¤ú~iK ïé n‡Z|
Avg`vwb ch©v‡qi f¨vU Ges m¤ú~iK ïé wnmv‡e wb‡j A‡a©‡KiI †ewk miKvwi ivR‡¯^i †hvMvb †`q
f¨vU AvBb, 1991| D³ AvB‡bi AvIZvq †QvU eo mevB‡K †Kv‡bv †Kv‡bv bv‡g f¨vU cÖ`vb Ki‡Z
nq| †hgb, mvaviYfv‡e 80 jÿ UvKvi bx‡Pi mevB‡K 3% Uvb©Ifvi Ki, †Kv‡bv e¨emvqx hw` eQ‡i
GK UvKvI wewµ K‡ib Zey Zv‡K Uvb©Ifvi Ki ev f¨vU w`‡Z nq| AvB‡b ¯^vfvweKfv‡e 80 jÿ
UvKvi wb‡Pi mevi Rb¨ 3% Uvb©Ifvi Ki cÖ`v‡bi my‡hvM _vK‡jI Ab¨ GKwU we‡kl ÿgZv i‡q‡Q,
hvi gva¨‡g †h KvD‡K Uvb©Ifvi wbwe©‡k‡l 15% f¨vU cÖ`vb Ki‡Z miKvi eva¨ Ki‡Z cv‡i|
cÖÁvc‡bi gva¨‡g Uvb©Ifvi hvB†nvK bv †Kb, mevB‡K 15% f¨vU cÖ`v‡bi weavb Rvwii my‡hvM
i‡q‡Q| †mB ÿgZve‡j A_©vr 1991 m‡bi AvB‡bi AvIZvq XvKv (DËi), XvKv (`wÿY) Ges PÆMÖvg
wmwU K‡c©v‡ikb GjvKvi mKj Drcv`bKvix cªwZôvb‡K Uvb©Ifvi wbwe©‡k‡l 15% f¨vU w`‡Z nq|
ZvQvov †`k e¨vcx AmsL¨ cY¨ Ges †mev‡K Uvb©Ifvi wbwe©‡k‡l 15% f¨vU w`‡Z nq|
wKš‘ bZzb AvB‡b ÿz`ª e¨emvqx‡`i m¤ú~Y©fv‡e K‡ii AvIZvi evB‡i ivLv n‡q‡Q| Avevi ÿz`ª
e¨emvqxi msÁvI e¨vcKfv‡e cÖmvwiZ Kiv n‡q‡Q| bZzb AbjvBb f¨v‡Ui AvIZvq hv‡`i e¨emvi
evwl©K wewµ 30 jÿ UvKv ch©šÍ Zv‡`i †Kv‡bv ai‡bi wbeÜb wb‡Z n‡e bv Ges †Kv‡bv bv‡gB †Kv‡bv
ai‡Yi f¨vU w`‡Z n‡e bv| Avi bZzb AvB‡b miKvi‡K Gi e¨wZµg Kivi ÿgZv cÖ`vb Kiv nqwb|
d‡j RvZxq ivR¯^ †evW© PvB‡jI AvBb cwieZ©b bv K‡i ïay cÖÁvcb w`‡q Kv‡iv Rb¨B G my‡hvM
cÖZ¨vnvi Ki‡Z cvi‡e bv| d‡j bZzb AvB‡b ÿz`ª e¨emvqx‡`i ¯^v_© A‡bK †ewk myiwÿZ n‡q‡Q|
Aci w`‡K gvSvwi cÖwZôvb n‡jv Zviv hv‡`i evwl©K †gvU Ki‡hvM¨ wewµ Aby”P 80 jvL UvKv| Zviv
ZvwjKvfz³ n‡q gvÎ 3 kZvsk nv‡i Uvb©Ifvi Ki cÖ`vb Ki‡eb| Rb¯^v¯’¨ I mvgvwRK g~j¨‡ev‡ai
welq we‡ePbvq ïay wmMv‡iU Ges g‡`i †ÿ‡Î Gi e¨wZµg ivLv n‡q‡Q| G `yÕwU LvZ Qvov Ab¨
†h‡Kv‡bv gvSvwi e¨emvqx G my‡hvM cv‡eb| Zv‡`i G myweavi e¨wZµg Kivi ÿgZvI AvB‡b RvZxq
ivR¯^ †evW©‡K †`qv nqwb|
d‡j wbwðZfv‡eB ejv hvq, bZzb AvBb ÿz`ª I gvSvix ch©v‡qi e¨emvqx D‡`¨v³v Z_v GmGgB Lv‡Zi
Rb¨ bZzb w`MšÍ D‡b¥vPb Ki‡Z hv‡”Q|
(5) †iqvZ MÖnY: A‡b‡KB AccÖPvi Ki‡Qb †h, e¨emvqxMY wnmve ivL‡Z cv‡ib bv weavq †iqvZ
wb‡Z cv‡ib bv| ZvQvov †iqvZ MÖnY A‡bK RwUj| G hyw³wU m¤ú~Y© A‡hŠw³K| hviv e¨emv cwiPvjbv
K‡ib Zviv mevB A‡bK m‡PZb Ges cvwicvwk^©K Ae¯’v m¤ú‡K© m¤ú~Y© IqvwKenvj ZvB Zuviv wnmve
ivL‡Z cv‡ib e‡jB Aby‡gq| wZwb µq weµ‡qi wnmve bv ivL‡Z cvi‡j e¨emv Ki‡Z cvi‡Zb bv|
1991 m‡bi AvB‡b †iqvZ MÖnY A‡bK RwUj wQj| 2012 m‡bi bZzb AvB‡b Zv A‡bK mnR Kiv
n‡q‡Q| ïay µq Pvjvb (Avg`vwbi †ÿ‡Î wej Ae Gw›U Ges ¯’vbxq µ‡qi mgq Ki PvjvbcÎ)
_vK‡jB †iqvZ wb‡Z cv‡ib| e¨emvqx‡K µq-weµ‡qi wnmve ivL‡jB Pj‡e| bZzb AvB‡b †iqvZ
MÖnY‡K hviv RwUj e‡j cÖPvi Ki‡Qb Zv‡`i AvBb I wewa Awfwb‡ek mnKv‡i cixÿv K‡i †`Lvi Rb¨
webxZfv‡e Aby‡iva Kiv hv‡”Q|
(6) f¨vU Kg©KZ©v‡`i nqivwb: f¨vU Kg©KZ©vMY bZzb AvB‡b nqivwb e„w× Ki‡eb e‡j GK ai‡Yi
cÖPvi i‡q‡Q| A_P bZzb AvB‡b Kwgkbv‡ii wjwLZ Aby‡gv`b e¨ZxZ †Kv‡bv ch©v‡qi Kg©KZ©vB †Kv‡bv
Ki`vZvi Awd‡m †h‡Z cvi‡eb bv| eZ©gv‡b cÖvq mKj ch©v‡qi Kg©KZ©vMYB Aev‡a †h‡Z cv‡ib|
bZzb AvBbwU n‡e m¤ú~Y© wWwRUvj| ïbvwb e¨ZxZ †Kv‡bv Kvi‡YB Ki`vZv‡K f¨vU Awd‡m †h‡Z n‡e
bv| 23 gvP©, 2017 Zvwi‡L gvbbxq A_©gš¿x f¨vU AbjvBb wm‡÷g D‡Øvab K‡ib| Gi ci n‡Z
cÖwZw`b M‡o 3 kZvwaK wbeÜb n‡”Q| hviv bZzb AvB‡b nqivwb e„w×i K_v ej‡Qb, Zv‡`i AbjvB‡b
wbeÜb wb‡j ¯^xKvi Ki‡eb †h AbjvBb e¨e¯’vq nqivwbi †Kvb AeKvk †bB| weMZ 06/04/2017
Zvwi‡L GdwewmwmAvB Gi eZ©gvb mfvcwZ Rbve Avãyj gvZjye Avngv` RvZxq ivR¯^ †ev‡W© G‡m
MYgva¨‡gi cÖwZwbwa‡`i mvg‡b f¨vU AbjvBb wm‡÷g e¨envi K‡i gvÎ 5 (cuvP) wgwb‡U Zuvi cÖvq wZb
kZvwaK G›UvicÖvBR/e¨emvq cÖwZôv‡bi Rb¨ AbjvB‡b wbeÜb mym¤úbœ K‡i‡Qb|
 02| bZzb AvBbwU g~jZ mnR c×wZ e¨env‡ii gva¨‡g Avw_©K k„s•Ljv ¯’vcb K‡i AwaK ivR¯^
Av`v‡qi c_‡K myMg Ki‡e| eZ©gv‡b 8.64 jÿ wbewÜZ Ki`vZv Av‡Qb| Zv‡`i g‡a¨ gvÎ 32 nvRvi
`vwLjcÎ Rgv †`b| A_©vr G KqwU cÖwZôvbB cÖwZcvjbKvix (Compliant) Ki`vZv| bZzb AvB‡bi cÖavb
D‡Ïk¨ n‡jv †¯^”Qv cÖwZcvjb e„w× Kiv| AšÍZ 90% Ki`vZv †hb `vwLjcÎ Rgv †`b| G Rb¨ wm‡÷g †eRW
wbqš¿Y cÖwZôv Kiv n‡e| G j‡ÿ¨ f¨vU AbjvBb wm‡÷g Ab¨ A‡bK wm‡÷‡gi mv‡_ Bw›U‡MÖ‡UW n‡e|
AcÖwZcvjbKvix Ki`vZvMY hv‡Z `vwLjcÎ Rgv †`b Ges Pvjvb Bmy¨ K‡ib †m e¨e¯’v wm‡÷‡gi gva¨‡g
wbwðZ Kiv n‡e| d‡j Avw_©K k„s•Ljv cÖwZwôZ n‡e| Avw_©K k„s•Ljv cÖwZwôZ n‡j GLb hviv Ki w`‡”Qb
Zv‡`i Ici n‡Z Kifvi Z_v AwZwi³ Ki cÖ`v‡bi eZ©gvb Pvc K‡g hv‡e| hviv GLb wbewÜZ, e¨emv K‡ib
wKš‘ Ki †`bbv ZvivB AwZwi³ ivR‡¯^i †hvMvb w`‡eb| Avi hviv eZ©gv‡b Ki duvwK †`b, †h cwigvY wewµ
K‡ib Zvi †P‡q Kg cÖ`k©b K‡ib, Ki Av‡iv Kg †`b, Zv‡`i‡KI me weµq †`Lv‡Z n‡e| d‡j, Zv‡`i cÖK…Z
Ki w`‡Z n‡e| hviv Ki duvwKi Aciv‡ai mv‡_ RwoZ, bZzb AvBb Zv‡`i Rb¨ mwZ¨ K‡Vvi| Zv‡`i mv‡_
mnR e¨envi Aciva‡K cÖkÖq †`qv| GwU AvZ¥gh©v`vkxj RvwZ wn‡m‡e Avgiv mg_©b Ki‡Z cvwibv|
03| e¨emvqxMY m¤§vwbZ f¨vU Uªvw÷| Zviv f¨vU wn‡m‡e RbM‡Yi wbKU n‡Z Av`vqK…Z A‡_©i Uªvw÷|
Zviv ïay Uªvw÷i `vwqZ¡ cvjb K‡ib| hviv f¨vU Av`vq K‡ib A_P †fv³v‡K Pvjvb w`‡Z Pvb bv, `vwLjc‡Îi
gva¨‡g Av`vqK…Z UvKvi wnmveI w`‡Z Pvb bv AbyMÖn K‡i Zuv‡`i cÖkÖq bv †`qvi Rb¨ Aby ‡iva KiwQ| bZzb
AvB‡b †gŠwjK Pvwn`v, Rxeb iÿvKvix wewfbœ cY¨ I †mevq Ae¨vnwZ †`qv Av‡Q| `wi`ª I wb¤œ Av‡qi Rb‡Mvôx
Zv †_‡K DcK…Z n‡eb| evsjv‡`‡ki RbMY GLbI 15% f¨vU w`‡”Qb| bZzb AvB‡bi AvIZvqI Zviv Zv †`qv
Ae¨vnZ ivL‡eb| bZzb AvBb ïay RbMY KZ©„K cÖ`Ë Ki miKvwi †KvlvMv‡i Avmvi c×wZwU wbwðZ I mnR
Ki‡e| hv‡Z RbM‡Yi †`qv A‡_©i gva¨‡g miKvi Zv‡`i Av‡iv DbœZ my‡hvM myweav cÖ`vb wbwðZ Ki‡Z cv‡i|
Avgiv webxZfv‡e Avnevb Rvbvw”Q, hviv RbM‡Yi cÖ`Ë A_© AvZ¥mv‡Zi e¨e¯’v wbwðZ Kivi Rb¨ AccÖPvi
Pvjv‡”Qb, Zv‡`i AccÖPv‡i weåvšÍ bv nIqvi Rb¨| Avmyb †f`v‡f` fz‡j mK‡j wg‡j AvMvgx 1jv RyjvB,
2017 †_‡K e¨emv I wewb‡qvM evÜe bZzb f¨vU AvBb, 2012 ev¯Íevq‡b GK‡hv‡M KvR Kwi Ges Dbœq‡bi
Aw·‡Rb ivR¯^ AvniY Kwi| AvMvgx w`‡b Avgv‡`i †¯øvMvb †nvK:

f¨vU w`‡”Q RbMY f¨vU w`e R‡b R‡b

cÖPv‡i
f¨vU AbjvBb cÖKí, RvZxq ivR¯^ †evW©