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孟加拉国的法律

Customs Act, 2023 (Act No. 57 of 2023)

颁布于 2023-11-13 · 文本截至 2026-10-01

以研究形式发布的公开法律与官方指引，不构成法律、税务或金融建议。

研究内容本身以英文撰写。标题和标签已翻译，调查结果和引文未翻译。

关于这部法律

语言
Bengali
类型
法令
国家
孟加拉国
主题
Sea, General
关键词
access-to-justice, authorization/permit, basic legislation, certification, contracts, data collection/reporting, alternative dispute settlement, enforcement/compliance, governance, inspection, international trade, liability/compensation, offences/penalties, packaging/labelling, registration, fees/royalties, taxes, transport/storage, fiscal and market measures, transshipment
类别
*

在哪里阅读

文本

所收录的法律原文，按条款排列。每个条款都有自己的链接。

  1. part 1

    †iwR÷vW© bs wW G-1 evsjv‡`k †M‡RU AwZwi³ msL¨v KZ…©c¶ KZ…©K cÖKvwkZ †mvgevi, b‡f¤^i 13, 2023 evsjv‡`k RvZxq msm` XvKv, 28 KvwZ©K, 1430/13 b‡f¤^i, 2023 msm` KZ©„K M„nxZ wbgœwjwLZ AvBbwU 28 KvwZ©K, 1430 †gvZv‡eK 13 b‡f¤^i, 2023 Zvwi‡L ivóªcwZi m¤§wZjvf Kwiqv‡Q Ges GZØviv GB AvBbwU me©mvavi‡Yi AeMwZi Rb¨ cÖKvk Kiv hvB‡Z‡Q : 2023 m‡bi 57 bs AvBb Customs Act, 1969 Customs Act, 1969 (Act No. IV of 1969) ; ! " #$ %: ' () * +। - ./ 0 1 ।(+) ! 4 , 6768 ( । (6) , 9 : ; , < =1 , <! 1 । 6। -: ।- ? @ A B ' %, !  (+) “ % D EF %” (' 1 = 66H ! (= I 4 , !J ! - KL - % D EF %; ( 16025 ) g~j¨ : UvKv 12000 16026 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (6) “ M ” (' 1 M0 N -% M 0 ; (8) “ M ” (' 1 ! $ OP Q - . N M , ! - RP N M 4 ST / U 1 1V R % M< % ( = Q '1 W! $ (consignee) O P (VX1P ; (Y) “ M Z ” (' 1 M0 -% M 0 W 0 W! $ N, ! - -% M 0 FP (derelict) N, ./ (jetsam) N, [ V (flotsam) N R \- 0? (wreck) (VX1P ; (H) “ M ]^ ” (' 1 N M _ 1 M Z N R = +`, +a, 67 68 ! (= , .b , 4 ]^ (c ]^, 1 ! - d %9 , Re %-, (F e- f _- g f 1 ]^; = 6Y ! (= Mh c g i1 . . f 1 i1 -j 1 (VX1P ; (k) “R l% N” (' 1 4 ]^ 0 = ! $ M Z N O -% M 0 ! m (c m n Z N; (o) “R P i1 .” (' 1 N M / _ 1 1 % _M c ; . / -p ; (`) “! e” (' 1 0 - ! e, q - !r g f 1- ! e, 1! e! - s 9 g f 1- ! e = 6Y8 ! (= % t / OP (' = 6YY ! (= 1 % % c (S / OP (VX1P ; (a) “ F R ” (' 1 = ++ ! (= u ? = +6 ! (= % t / p ; (+7) “ F R - 40 ” (' 1 = +7 ! (= F R - 40 u ? p ; (++) “ 1 u ? ” (' 1 = Y` , .b ,= HH ! (= Mh 1 u? ; (+6) “ 4 ( FV e f ” (' 1 = ` ! (= 4 ( FV e f u ? !% ; evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16027 (+8) “ 4 ( FV n- e 9 1 %” (' 1 = ` ! (= 4 ( FV n- e 9 1 % u ? !% ; (+Y) “ 4 !% ” (' 1 = a ! (= =1 4 40 ,! - M Z / c N 4 i1 . i1 W v M U 1 !% = . ' !% (VX1P ; (+H) “ 4 _R9 4 ” (' 1 f 1 i1 T 4 _R9 f w , ! x - yz (c c w R P V{ - Z ; (+k) “ 4 1 1 ” (' 1 = Y ! (= / 4 1 1; (+o) “ 4 m ” (' 1 = ` ! (= 4 m u ? m ; (+`) “ 4 | ” (' 1 -% M0 (c c M0 (} % ) N M , / ,D 9, p V ~M ! - M Z N ( p p V _ 1 ! = K % • R€• 4 1 1 i1 j 1 ; (+a) “ 4 w ” (' 1 4 ? # 1 w , ' : ( ) M0 cWv M ; (<) M ; ( ) f1 -; (u) R9 f1 -; (‚) 4 F R -; ( ) D 9; (W) D t 0 e; ( ) M ƒ „; (…) / ; (†) f 1 i1 , 9 : ; , =1 (c w ; (67) “ 4 m ” (' 1 = ` ! (= 4 m u ? !% ; (6+) “ 4 KL (assessable value)” (' 1 = 6o (S $ KL, N R 4 ]^ h;

  2. part 2

    16028 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (66) “ 4 ]^” (' 1 ' g % R‡< ]^, (' -% M 0 N 0 p - V % (c (= M ]^; (68) “ 4 40 ” (' 1 = ` ! (= , , u ? 4 m , 4 m , p% 4 40 , 4 ( FV e f , 4 ( FV n- 9 9 1 %, (S$ (c !% ; (6Y) “ % ” (' 1 % ˆ (= ?= : =- ?= %‰ (' 4 ]^ gŠ M # 1 N -% M 0 ( FV % , ' : ( ) M ‹O, 0 Œ?= D •; (<) Q 1 , nŽ , • • , Ž % f , f , KL ' , ‘‹ (' Q 1, nŽ, • • , Ž % f KL ' ’ • (' i1 , , 9 : ; =1 K L ( = KL N; ( ) , n , Rv (c p (' O N ) OP M “ (concealed) N; (u) = ` = a ! (= u ? ”9 O (c ”9 (route) 4 40 O (c p % N; ! - RP N R ‡ < c z, ' 1 R (VX1P ! - % 0• ( O P K O – MS ; (‚) f 1 i1 , 9 : ; , =1 (c N; (6H) “ • (wharf)” (' 1 = a ! Mg (<) ! (= 4 m N N— … <% c (S M p ; (6k) “Mƒ =” (' 1 Penal Code, 1860 (Act No. XLV of 1860); (6o) “ M 1 =” (' 1 Code of Civil Procedure, 1908 (Act No. V of 1908); (6`) “ = 1 ” (' 1 = , .b , M0 : ; =1 ; (6a) “c 1 (adjudication)” (' 1 ˜ 4 ( = ? ' ' 1 1 i1 j 0 1 ; evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16029 (87) “ N” (' 1 (p _h! - # 1 N (VX1P , ' : ( ) ; (<) M ƒ „; ( ) O ; (u) %™ f9; (‚) ‘‹ ! - ˜ M %% b (negotiable instruments); ! - ( ) f 1 i1 , 9 : ; , u ? (c N; (8+) “ N u ? ” (' 1 = `+ ! = (S Mh N u? ; (86) “ N —(H.S. Classification)” (' 1 World Customs c Organization (WCO) i1 Rš Harmonized Commodity Description and Coding System (S U 1 , ! ' g % (S N — c ; (88) “ ” (' 1 % D EF % ; (8Y) “ gn M 1 =” (' 1 Code of Criminal Procedure, 1898 (Act No. V of 1898); (8H) “ -% M0 4 % ” (' 1 -% M 0 ' P R l% 9 < Z 6Y ( ›0) • F % %œ • 1V K ‹ ) ž % ; (8k) “ -% M 0 T T ” (' 1 -% M 0 p (= ! - -% M 0 ( p (S / . / Ÿ T , _ O P -u; (8o) “ =” (' 1 ! (= =; (8`) “ f 1” (' 1 National Board of Revenue Order, 1972 (President’s Order No. 76 of 1972) ! (= I Q f 1; (8a) “O P” ( ' 1 _ , (-0 M •K% , T , -p , O P -u R (VX1P ; (Y7) “ / O P” (' 1 ( ) n . b, 4 ; (<) R v . b, r %9;

  3. part 3

    16030 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 ( ) % D . b, r , % % O P; (u) (c c . b, % R | ; (Y+) “ 4 ” (' 1, n . b, %9 4 O RP n R i1• M • W! $ O P; (Y6) “ ' ' 1 1 (appropriate officer)” (' 1 ! (= M • % . b, ! ; (= , RP M • % c M • / 4 1 1; (Y8) “ ” (' 1 %, p % 0 ' N b cO ¡ | ( | ; (YY) “ / ]^ ” (' 1 N / _ 1 / O N R 4 ]^ (c % ]^, 1, = 6Y ! (= Mh c g (c i1 . . f 1 i1 -j 1 R (VX1P ; (YH) “ / ” (' 1 ! $ OP Q - . N / , ! - RP N / u? M ! - / U 1 1V R % M< % ( = Q '1 W ' , ! $ (consignor) O P R (VX1P ; (Yk) “ / 1 u ? ” (' 1 = HH ! (= Mh / 1 u? ; (Yo) “ M ƒ ” (' 1 cO } N ! -, ˆ. O c R R , ¢% , £ | -0 (c c R ! - b M 9£ R € • RP Z (c N R (VX1P ; (Y`) “]^ ” (' 1 M ]^ (' / ]^ ; (Ya) “p% 4 40 ” (' 1 = ` ! (= ( FV M m p% 4 40 u ? p । 8। = c। % ˆ (c B '¤ ,! = % =c । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16031 ; () 4 1 1 ! -. Y। 4 1 1 ।! R €• U , f 1, 9 : ; , RP : R‡< !% 1 c OP # 1 M M , ' : ( ) ; (<) ( %); ( ) ( r); (u) ( 4 KL ( FV . ); (‚) ( -% M0 @% R f ); ( ) ( ); (W) f %( 4 m MV); ( ) f %( 4 F 1 ); (…) f %( 4 , !J F 9 0. ! f ); (†) f %( ¥ m %); (9) (F f0 % 0 ( 4 , (F f0 % f % f ( ); (¦) e 0 ( 4 f e f ( ); (f) f§• 0 ( 4 - ; (¨) (F 4F e 0 ( 4 (F 4F e f ; ( ) Q 1 1; ( ) Q 1 1; ! - (') Q 1 1 1 # ! $ (c M 4 1 1। H। 4 1 1 . 1O। 4 1 1 ! ; (' (= Mh . R ( 1 1O % ;! - , (=© 1 1 Mh %. ! - R ( 1 % 1O _ M :

  4. part 4

    16032 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 0 1' , f 1, = (' 0? M0 ; , RP . 1 O % R $ R P $ =1 ! - 0 1 । k। . ( 1 ।(+) f 1, 9 : ; , : R‡< 0 1 ., 4 1 1 (O Rª M 1 1 c =1 M • . (c 4 1 1 ( 1 । (6) f 1, 9 : ; , : R‡< 0 1 ., 4 1 1 c =1 M • (c 1 1 R ( 1 : 0 1' , = ` ! (= u ? 4 m , 4 m , p% 4 40 ! . b RP$ . ( 1 ! - 4 w M • / 4 1 1 ©. | ˜ । o। 4 1 1 । 4 1 1 i1 ! (= M • % .b , =- T , Q •0 -p , = w -p , '1 T , 0. T ! - T -p 1 1 1 । i () m , m , p% 4 40 , F M u? `। 4 m , 4 m , F M u ? ।(+) f 1, 9 : ; , ( ) % m m M Z N N— ! - / O N N— … , % m m , ' , 4 m 4 m ; (<) p p% ' (' ( FV % ' M Z N / O N … (' N N— … , %p p% 4 40 (' 4 ( FV e f (' 4 ( FV n- e 9 1 % ;! - ( ) ”9 ) , 9 : ; =1 , N N — p% ' ( FV % ' p% 4 40 4 40 V M M / , R =1 R€• ”9 4 ”9  u? । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16033 (6) % %p 4 m u? , %p -% M 0 =1 4 m R l% F % ! -, ! R €• U , 4 R ! -R N । a। ( p (S M ! - 4 40 =1 . । f 1, 9 : ;  ( ) 4 40 =1 ; (<) 4 40 N N— … ! - <% c ' 'p (S M ;! - ( ) < % ! - R P i1 . « U 1 4 40 1 % =1 । +7। F R - 40 u ? । f 1, 9 : ; , ¬ M 1ó p F R - 40 u ? । ++। F R = 1 । ( r) (' f 1 i1 . / , , F R - 40 F R =1 , p ]^ ˜ N 4 ]^ 0=O < । +6। F R % t M ,p , %, F M।(+) ( r) (' f 1 i1 . / , R -= (6) ! = ., F R - 40 , (-0 0? w p (enclosure), # 1 R € • F R % c % t M , ' : ( ) % t i1 . M Z ]^ ˜ N ~M < ; (<) F R ~M < ¬ = ! $ M Z N ~M < ; (' ( ) M Z ]^ ˜ N - 1 -0 N • । (6) ! = R €• U , # 1 ? = , ' : ( ) F R % t ® F R O p ; (<) F R % R Z ! - F R ~M ˜ N R 0 1, w = ?=; ! - ( ) F R M Ž ।

  5. part 5

    16034 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (8) ( r) f 1 i1 . / (c ,! = (= /% t F R ~MZ N R ]^ 0= • R € •, ˜ e M 10 c M M । (Y) ( r) f 1 i1 . / (c , R -= (+) ! (= Mh % t # 1 p % , ' : ( ) % t! M= = = % t 0 1 @ %; (<) Q '1 % tp % R P %। (H) R -= (Y) ! Mg (<) ! (= % tp . b, ? • ¯ h 1V % t M (Sl % - yz (= ¬FZ O 0 P ° ( ! ) p ' । (k) R -= (Y) ! (= % t p % ± , % t 9! (= ' %, RP M 1 (O ' । +8। 4 1 1 ( c 40 । ! , , 4 m R 9 ²p 40 (' R =1 , p (' ) RP m (' m 1 4 1 1 ( c , ! - Ports Act, 1908 (Act No. XV of 1908) ! M ³O p ' , % %9 i1 m ! $ m ´ M 1z p ‚ (' v , M 10 M । ' 1 () % D f1! - e +Y। % D ) M %% M <% e M ।(+) ! R €• U , f 1, 9 : ; ,! (= M %% e % D ) M <% M R M 1z । (6) f 1 R -= (+) ! (= % D ) M %% M <% e M w ! - x - yz (c c ? M _ 1 = । +H। % D f 1 - . । f 1 % D ) M <%Z M %% M Z e _ 1 µ % D f1 = 1 M c - . । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16035 +k। 677k 8a - F । %™ ) M %% M <% e M . b, œ * , µ P , 677k (677k 8a - ) ! - yz = % F । } () M / ?w ! - | +o। ?w (prohibition) ! - | ।(+) % ˆ (c ³$ B '¤ , # 1 N M / , ' : ( ) %= ‘‹ ; (<) % % t 9 ! - (c % ‹O; ( ) (y % §© , § © , , ¶ -, Z , % b, % ªb •, f (f f 1-, f (' (c ) f 1-; (u) c ( - . h) , 67+6 (67+6 87 - )! = %‰ N; (‚) % n % M 10 N; ( ) Mƒ = = % Df 1 P N (' Df 1 , 677a (677a +a - ) ! = 6 ! Mg (H) ! -: (S µ Df 1 - % N; (W) -% M 0 • <ƒ N K (piece-goods) ( = ’Mu 1F <ƒ ), M -% M 0 F (standard) 9 (c R Z ’Mu 1F -– • < ƒ ¬·z 4F _ P (c ‘‹ ' ; ( ) " # % ˆ 9e $ % 9e ! Q• = Q• %‰ • Z N; (…) " # % ˆ 9 ! (= 9 ! Q• = Q• %‰ • Z N; (†) (c (= ?w N; ! - (9) f 1 i1 , , 9 : ; , M 1zZ N। (6) , , 9 : ; , N -% M 0 ( FV -% M 0 | ।

  6. part 6

    16036 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 ?T () 4 ]^ (O +`। ]^ ˜ N।(+) ! (c c = ., M Z / O % N R ' g % % ˆ (c (= =1 4 ]^ M : 0 1' , f 1 i1 =; =1 w ,! % ˆ (c (= 4 1 1 i1 ]^ M , M ! • % NKL 6 (¸ ) 9 (= । (6) , 9 : ; , $ $ 0 1, =- ?= ., ' g % M 1z % N R RP g % =1 4 ]^ 1ª ;d (= ,! d %9 ]^ । O – । N R d %9 ] ^ RP N R ' g % =1 ˜ 4 ]^ (= , RP d %9 ]^ RP g % 1 ª 4 ]^ ;d ( = । (8) R = (6) ! (= d %9 ]^ R = (+) (' % ˆ (c (= ]^ ( P । (Y) R = (6) ! (= Z : U 1 %, (' 1- ˆ R W (' 1- ˆ V (on the expiry) R Q - । +a। Re %- ]^ ।(+) M M0 !% N • Rˆ M (' RP p / F. . , RP N 1 (c 1 M , %, RP N M 0 • , Rˆ M ³ /, M0 M R R ! -R • Z Rˆ M M0 / ( p W%, ( p • , Rˆ M ; ³ 1 ( p M R , RP N M g % (S$ M0 0 . „© % * ' % ! - M M0 RP 0 . 1 _ 1 ' % -% M0 Df !r ¹ g 0 ¬ 0 , , 9 : ; , R R RP 1 (= ,! $ Re %- ]^ । O – ।! = R €• U , 1 M W % N , M ( ) / Rˆ M M 0 ( FV T i1 Mh ' 1 ' , <  (() % 1 , % ©V ( (SM , º ! - (-0 M K%= ) (' % M R * O (potential) © V - yz ' ; evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16037 ( ) Q, (c = Ž ' ± Wv M M ( '1 M ); ( ) = ( ¦ O (c N M (' N ; (») R -Mg (() ( ) ( ) 1 ! ! = = 1 , R c© ' , % c (' 1 % (' -p R M • c© (' M 10 M , % w Z ( '1 i1 (S¼ w ³ ; (' (<) = KL M % <, RP M0 N / ½ w RP M 0 N M ¾ F. . ! - g% ¬ = Mh । (6) 1 =1 ., ,! = = ! - তদ&ধীন = (S ¿% 1 (= ! $ Re %- ]^ ! R -= (= , ! - M RP Re %- ]^ ² % =1 1 (= , %  ( ) RP 1 =1 ? < ! - ' 0 À * RP = 1 RP Re %- ]^ ¾ ;! - (<) ! $ ¾ g% ( P Re %- ]^ M WR g M । (8) R -= (+) (6) ! (= Re %- ]^ , M $  ( ) 1 / . _ 1 ; (<) 1 / Z N Rˆ M O .b M Z Š % 1p Š % O _ 1 ; (' ( ) N • , Rˆ M / -– O P 1 M W, M RP 1  (() • , Rˆ M / OP i1 . % ? 1 c; ( ) / M 0 ( FV ( „ !% c; ( ) 0 • Á ¬ = M ( R³ c M ।

  7. part 7

    16038 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (Y) M ! ( ? , 1 ¬ = / N % K% Q ) §% M g%p 0 Q '1 W, U I ! - . b RP Q ' 1 § ½h = c . Re %- ]^ , % .b , 9 : ; , R -= (6) ! (= Re %- ]^ U 1 ² <  . Re %- ]^ ; R RP R -= (= : < a7 ( › ) M U 1 ! -, % ˆ (c B '¤ , RP ]^ ! R -= (= Z : R‡< < M । (H) ! = (= ˜ Re %- ]^ ! (' % ˆ (c (= (c c ] ^ ( P । (k) U 1 F %, ! = (= Re %- ]^, < H( Š ) ˆ / ( 1 : 0 1' , § 1 M! ( ? , RP ]^ F g% 1 1 ! - Q ' 1 (O ' (' R M § ½ h u• , % , , ! ]^ M( PH( Š ) ˆ c M c½w : 0 1' , M R‡< H ( Š ) ˆ M / U 1 * § 1 1 RP M Rh 1 U 1 Ãv V , %, § 1 g% g% ., Re %- ]^ + (! ) ˆ (= ,! $ ( P c % ˆ' । (o) , $ $ MV R -= (+) (6) ! R‡< 1 $ =1 ! -! $ N0 P M ! = (= Re %- ]^ $ M c = । (`) ! = (= Re %- ]^ 1 ]” , M p 0 i1 (' R . 0Z %< M / (' Q- M -% M0 Df !r ¹ g 0 ( , M 1z M Z N R F. (' . 1 ¼z Q ' 1 Ä• W। evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16039 67। (F e-f _- ]^ ।(+) M M0 (' !% , ( { ! = / M0 (' !% % R‡< , NR Q KL ( . K L -% M 0 / ! - RP / g % M0 (S$ 0 . „© . „© * ' , % , -% M0 Df !r ¹ g 0 ¬ 0 , 9 : ; , RP N M . b, f _- 1 (= ! $ , (F e-f _- ]^ । O – ! = R €• U , N . b ( ) “f _- 1 ” (' 1 R / KL ! - Q KL ) ' 1 F; (<) “ / KL” (' 1 / M0 !% / Z N KL ! - p / KL / ! - M i . ) _ÅP (association) . U O p < / KL Æ ˜ < KL M Z N . 9 ' § { KL h (' ( p N M W, ( p M . 9§ { , % R -= (k) ! (= = % (S =1 ˜ P - h / KL 1 ; ( ) “Q KL” (' 1 (() R -= (k) ! (= = % (S / M 0 (' !% c N (like product) = O $ % KL; (' ( ) / M0 !% p < Q O N ' , (' < 0? p (' / M0 !% (territory) p Q RP ' ' % (S M , < Q KL  (i) R -= (k) ! (= = % (S / M0 !% R P i M0 / Z N $ % =•K% KL; (' (ii) R -= (k) ! (= = % (S RP N Rˆ M 0 Rˆ M O P - 0 , = O ! - ‘ g M P - - RP N Rˆ M O :

  8. part 8

    16040 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 0 1' , Rˆ M0 (country of origin) O (c M0 N M .b M / M0 ) N % p V (transhipped) (' ! $ N / M 0 Rˆ M , . b Rˆ M 0 K L h N Q KL = 1 । (6) N .bQ KL ! - f _- 1 $ 1V ! = = ! - তদ&ধীন = (S ¿ % RP KL ! - f _- 1 h ! $ N -% M 0 M R (F e-f _- ]^ ! - M RP (F e-f _- ]^ ² % =1 1 (= , %  ( ) RP$ =1 ? < ! - RP$ =1 '0À * ! (F e-f _- ]^ ¾ ;! - (<) ! $ ¾ g % M Z ( P (F e-f _- ]^ Ǥ ( P M W, Ǥ g M । (8) M MV = f _Z N .b! $ ( ? , f _- ! 0 Q '1 W (' / f _- 1 ! - p 0 Q '1 u 9 1 M R W%, % , 9 : ; , R -= (6) ! (= (F e-f _- ]^ U 1 ² <  . (F e-f _- ]^ ; RP R -= (= : < › M U 1 ! -, % ˆ (c B '¤ , RP ]^ ! R -= (= Z : R‡< < M । (Y) ! = (= ˜ (F e-f _- ]^ ! % ˆ (c (= (c c ] ^ ( P । (H) U 1 F %, ! = (= (F e-f _- ]^, < H( Š ) ˆ / ( 1 : 0 1' , 1% M! ( ? RP ]^ ( 1 (cessation) g % f _- ! - Q ' 1 (O ' (' R M § ½ h u• , % , , ! $ ]^ M( PH ( Š ) ˆ c M c½w : 0 1' , M R‡< H ( Š ) ˆ M / U 1 * 1% 1 RP M Rh 1 U 1 Ãv V , %, 1% g% g% ., (F e-f _- ]^ ( = ! ˆ ( P c % ˆ' । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16041 (k) , , $ $ MV R -= (+) (6) ! R ‡ < f _- ! f _- 1 $ =1 ! - ! = R €•U = ! - R -RP . „ ÈÉ , RP$ = % ! = (= (F e-f _- ]^ ˜ N R 0 P ! - RP N _ 1 / KL, Q KL ! - f _- 1 =1 ,R w ! - RP (F e-f _- ]^ $ ! - M = । (o) ! = (= (F e-f _- ]^ 1 * , M p 0 i1 (' R . 0Z % < M / (' Q-R Á -j 1/ h -% M0 Df !r ¹ g 0 ( M 1z M Z N f _- ! M0 0 Q '1 Ä• W। 6+। . b Re %- ]^ (F e-f _- ]^ ।(+) = +a 67 ! B '¤ , ( ) f _- (' / 1 ( ³ p . U c ˆ N R Re %- ]^ (F e-f _- ]^ ; (<) , (() Rˆ M0 c / c (S$ N R F ]^ RP N (O M (' / RP ]^ g (refund) M = +a 67 ! (= Re %- ]^ (F e-f _- ]^; ( ) M 1z M0 -% M 0 N M . b, M 1 f _- ! - R p 0 Q '1 1 ' $ ,! - $ , MV % RP Q ' 1 = ]^ , %, R -= (6) ! (= = (S O , RP . b, = +a ! R -= (6) = 67 ! R -= (6) ! (= Re %- ]^ (F e-f _- ]^ : 0 1' , M -% M 0 (S$ N / i M0 p 0 Q '1 Q '1 Ê = R€• N R Re %- ]^ (F e-f _- ]^ ' , %! = F ।

  9. part 9

    16042 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 ( ) , (() , / M0 (} % 9 “/ 1 (' R _ 1 (c c O p „ Ë °% V? QÌ M (@ / % (' N KL - 0 = (revision) / Ë %! - M Íz , g% 1 . , % = +a ! (= Re %- ]^; ! - ( ) , / 9 KL - 0 = (' f _Z K L F !% / Ÿ V? QÌ M (@ / % ! - M Íz , ! $ O p g % f _- ! . , %= 67 ! (= (F e-f _- ]^ । (6) ! = R €• U , = । 66। Re %- (' (F e-f _- ]^ ”w %।(+) N M _ 1 1 f _- ! ( ©•, b ! - ? =1 M0 R § 1 ”w % D EF % %M । (6) ! = (= F % %= M0 < a7 ( › ) M )M : 0 1' , % P - %M = „© W 1 % D EF % Íz % R RP a7 ( › ) M / %„ । (8) % . K ] ¬ M % D EF % M0 ”w % WR % < , 1 % - M0 M । (Y) % D EF % i1 RP % K ] c I ! • 0? } R -= (+) ! (= F % ] ! - RP } ( F ¸ MÎ « I । 68। g f 1 ]^ ।(+) R P MV M Íz , N -% M 0 ! $ 0 ! -! $ 0 1 M W p 0 d” Q ' 1 u9 (' Q ' 1 u9 Ê ¼z , % , 9 : ; , RP N R g f 1 ]^ : evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16043 0 1' , , 9 : ; ,R $ - , $ 0 1, =- ?= ., N g f 1 ]^ - 1 - 0 (O M । (6) R -= (+) ! (= Q ' 1 Q '1 Ê =1 ? • ( ¯³ ' ( p , M =1 w % ' =1 M< , =1 M p 0 d” Q ' 1 W (' Q ' 1 Ê ¼z W, % x h g f 1 ]^ : 0 1' , M Ãv V = 1 ! $ ( ? , =1 M p 0 Q ' 1 u9 Q '1 Ê ¼z , % RP$ M Z ]^ g M : 0 1 ' , g f 1 ]^, < 677 (¸ 0 ) M (= % ˆ' । (8) ! = (= ]^ ! (= (' % ˆ (c (= ]^ ( P । (Y) U 1 F %, ! = (= ]^ < Y( ) ˆ / ( 1 : 0 1' , M ! ( ? ,p 0 RP Q ' 1 (' Q ' 1 Ê < < cO p „ W ! - RP g f1 ]^ %' , % RP M v : 0 1' , ( p RP g f 1 ]^ R ' < +7 (M0) ˆ (= । (H) ! = R €• U , = । O – ।! = R €•U  ( ) “p 0 ” (' 1 % Rˆ M  (() - 1 (S$ N F. N -% M 0 Rˆ M ; (' ( ) M -% M 0 (S$ N F. N 9 Ë % Rˆ M -% M 0 RP N 9 Rˆ M ! • = Î ¦ ; (<) “d” Q ' 1 ” (' 1 ! $ Q '1 , p 0 ( p %.F b Ï ;! - ( ) “d” Q '1 Ê ” (' 1 d” Q '1 ¬·z ! - ( F ³ ÐÑ ।

  10. part 10

    16044 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 6Y। 4 c g।(+) f1 M 1z O P (Sl % Mh #$ c g M M 10 M , ' : ( ) N … <% c =1 p O (c p ! x - V 1 % c =1 1 N … <% ; (<) ! (= 1 % c =1 1 =1 4 40 O (c p N u? , F M Wv ; ( ) 4 1 1 ± = W ! $ 4 rf F R (p - . N % M i1 0 N F r %- ‘ -„ ; (u) ! (= F R T m ) N c 1- 9 ! e F % M c % t M - V; (‚) O P (S = . µ, g M %% - V; ( ) F M R€• N ‘ -„ . , N \- c 4 1 1 O O O (c O v ' . b; ! - (W) D 9 Dt0 e - V 1 : 0 1' , RP$ g! *O 0 O ! - Mh O (= । (6) ! = R €• U , = । (8) ¬·z ³$ B R ‡< ' %, ]^ F 1 0= %° _ 1 = %O ,! = (= (c % 0 O p - V = %, ! = (= M g ! - RP g 0 = c M O P . b, ! $ F RP g 4 ]^, ! - ! = R €• U , 4 ]^ - yz $ Mƒ, RP ]^ © . M 0= ˜ R R ,! = (= M g M .b F! w (S $ । 6H। ]^ (O M . ।(+) , f1 01 , Q ' 1, 9 : ; , R P 0 1, (' =- ?=, M ' , ., N M / R ‘M - 0 ]^ (O M : evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16045 0 1' , M (' 1- ˆ N . b ]^ (O M , % ˆ ! ( = ]^ ½w । (6) , f1 01 , Q ' 1, 9 : ; , (' =- ?=, M ' , ., V 1 ÒP ; . ÒP · h (reciprocal basis) © c, N N — M / R ‘M - 0 ]^ (O M । (8) , 0? M0 ; , F .b R ‡<U 1 , M Z N N % R M 1 ˜ ‘M - 0 ]^ (O M । 6k। N § { M । M -% M 0 Rˆ M • N (' -% M 0 M0 c {U 1 W vZ N (' f1 - 4 F R w (= -% M 0 • Z N / 6 (¸ ) ˆ ) $ O -% M 0 g ¦ , % RP N (F 4F e 0 ( 4 ! # ,! $ 1 1 i1 4 ]^ 0= O M0 0 M : 0 1' , ( ) RP N / F 1 M %, RP F 1 0= ; (<) M RP N f1 - 4 F R w (= -% M 0 • Z ' ! - # % < ]^ 0=O / ' , ' : (() RP N • O ¡ M Z R M , M' ,R R ]^ ; ( ) RP N • O ¡ p Š %, M' ,R R ]^ ; ( ) RP p N, M' ,R R ]^ , % RP N M ! -p Á Z % ]^ 4 ]^ 0= ।

  11. part 11

    16046 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 6o। ]^ R€• N 4 KL (assessable value)।(+) N R 4 ]^ R K L h %, ! = (c c = (S $ RP N KL 4 KL। (6) ! (= = (S M M Z N R 4 ]^ R KL h , % KL KL (' 1 ˆ Z . 0 = 0 = ˜ KL RP K L 9 $ ˜ L KL KL - 1 K% ( p V 1 F RP N (' (S$ N M ! -p ( 1 R€• = © , < ! - )! (c O Q '1' ! - © KL $ ! b F ? । O – ।! R -= R €•U ,“ M p ” (' 1 4 m , 4 m (' 4 40 , < = `8 ! (= N u ? Ÿ । (8) / Z N (S$ N / KL - 1 K% ( p= = F © , KL, -% M 0 4 40 ) N / 4 40 1V O , / Z N 4 KL: 0 1' , , 9 : ; , / Z N / KL =1 , RP = 1 KL RP N u ? KL ( . ( = . b, RP N 4 KL $ R€•O ¡ । (Y) M Z / Z N KL c ‘‹ , = `8 ! (= N u ? Ÿ R U 1 ² i / 0? 1M U 1 87 ( b0) M Á v ! - RP f1 i1 (' ! ¸ € • f 1 i1 . / 1 1 i1 =1 । (H) ! = B '¤ , , 9 : ; , KL h (ad valorem) 4 ]^ ˜ ! M Z (' / Z N R 4 ]^ R € • ¹ g KL (' F KL =1 : 0 1' .b M Z / Z N u ? KL ! R = (= =1 ¹ g KL (' F KL (= , . b RP N 4 ]^ N• u ? K L h । O – ।! = R €• U , ( )“ ” % -% M 0 ‘‹ ’ M 0 ‘‹ ’ M 0 ‘‹ -% M 0 ‘‹ $ V c Á (S =1 E… ; evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16047 (<) “’ M 0 ‘‹ ” ! - “ -% M0 ‘‹ ” % Foreign Exchange Regulation Act, 1947 (Act No. VII of 1947) ! ' "foreign currency" ! - "Bangladesh currency" ( '1O ¡ W ( ' 1 E… । 6`। . „©, ( /, <Š (' \- / N ]^ ¾ ।(+) .b % i1 M ñb M Z N ' . % (F 4F e 0 ( 4 M 1M # ! $ 1 1 Íz  ( ) ( % (' U 1 N . „© ( / W; (<) ( , Í RP . U 1 ¸u 19 Z ¸ 1 ’M ¸ 1 (act of God) ; , % (' ! e ÌZ 1, ( % (' O' 1 , N . „© W; .b % %< M RP N KL ' ' 1 1 i1 $ ! - N RP$ ¾ Z KL $ (S (S % ]^ (O M । (6) .b M Z N % i1 % < M ñb ! 1 Íz , M Í M0 R€• <% U 1 ¸u 19 Z ¸ 1 (' ’M ¸ 1 g % N . „©, ( /, <Š (' \- / W . b RP . , ( , <Š (' \- F c % µ R p U 1 N % i1 0Z M ! ' ' 1 1 i1 RP N KL $ (S M ! - N % RP$ KL $ KL ¾ W S RP N R M (' 0 = ]^ (O g M । (8) .b ! Íz M< , F R Z N M0 c <% U 1 ¸u 19 Z ¸ 1 (' ’M ¸ 1 . „© W, . b RP . F c % µR p U 1 N % i1 0Z M ! ' ' 1 1 i1 RP N KL $ (S M ! - N % RP$ KL $ KL ¾ W S ]^ (O M ।

  12. part 12

    16048 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 6a। M Z · 9 . ! - (S (denature) . । % ˆ ; M (S · 9 R ! =1 ]^ ]^ ' , %! $ · 9 M %R , =; =1 w , 4 1 1 i1 . ! -, , 4 ]^ 1 U R M < 1 / (S । 87। N ]^ , KL ! - =1 <। M Z / Z N R F ]^ # 1 < % ˆ F — , N — c , ”% ( ( , ! - RP N .b F ]^ h , ' : ( ) = `8 ! (= N u? Ÿ <; (<) = +8Y ! Mg ( ) ! R -Mg (() ! (= F R M0 c N Wv .b < = `8 ! (= N u? Ÿ <; ! - ( ) (c c . b ]^ 0 = <: 0 1' , N M R F0 M = `Y ! R -= (6) (S N u ? M <% , %, ! = R €•U N ? ( (notify) < N ]^ , KL ! - = 1 <: 0 1' , N u? O ! $ u? ( 1 F0 N / (S M %, RP N R F ]^ ! - KL $ c , < 1 Á N * < F ]^ , , .b , । 8+। KL ! - 1 ]^ । % ˆ (c B '¤ , = 87 ! R €• U , N .b F KL ! - ]^ (VX1P ' = 6o ! (= =1 KL, ! - = +`, +a, 67 68 ! (= ]^ ! - N c Ò P _ M (' º b < % U 1 (' ]^ (O - 1 -0 F g% ]^ M ]^। 86। ]^, ¬M 0 = ।(+) ! (c c = ., ]^, (c c 1 0 = cM OP R ( :/ (c < M %, +7 (M0) M ) RP ]^, (c c 1 M । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16049 (6) M ]^, (c c 1 0 = cM O P = 8H ! R -= (6) ! (= %° 0 = c (S / , % RP R -= R‡< M ) 0= । (8) ]^, (c c 1 M < ) 0 = %, RP ]^, (c c 1 R ,R 0= ˜ M 1 0? < * R 0 = < 1V M c ? 1 +7 (M0) 0 -0 = ¬ M ¬M 0= । (Y) ]^, (c c 1 NW v ' %, RP = 1 ( P , RP N W v < RP =1 ( < 1V 1 ? +7 (M0) 0 -0 ¬M = 1 : 0 1' , f 1, i1 =1 % (S , M =1 , = 1Z ¬M 0 = g % - yz O P d” (' 1ò . Ëó< , % f 1 RP$ ¬M = 1 ' । 88। ( F ½ , F M।(+) OP 4 - yz # 1 ? ( F µ ½ , .b , M %% M <% , ' :- ( ) 4 1 1 9 u ? , •0, F b (' (c M %% M <% Q. (' ( 1 ( 1 O p ; (<) ! = (= ô Rh M ) = W! $ 4 1 1 i1 : ô u? M ; (' ( ) %™ ) u ? , M %%, µ (' f1 (' R M g9 R p । (6) R -= (+) ! R ‡ < ( F µ ½ M %% M < % (' $ 0 M ]^ (' 1 (' (' X% g M , % O P RP (' 1 0 = cM w R • 0 R‡< (' 1 0= R M01 cM °% •0 । (8) R -= (6) ! 1 OP M PO ' , % ' ' 1 1 1 U RP O P i1 M ]^ = 1 , • 0 R ‡ < ( '1 0 , ! - RP O P ! $ =1 (' 1 0= । (Y) R -= (6) ! (= •0 .b ' ।

  13. part 13

    16050 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 8Y। ˆ ) g M M ।(+) ( = , X% 0 , X% O – (c 0 = ( P 0 = % M Z 4 ]^ 1 0 = < 8( ) ˆ )M %, R g M ! - RP M F M @ @ ( nP %° g M : 0 1' , RP$ M Z ( ' 1 = +` ! R -= (+) ! (= =1 %, g M । (6) = a8 ! (= 0 = . b, RP 8 ( ) ˆ , Ãv V ]^ $ ]^ « < । 8H। ]^, 1 ! - %° 0 =।(+) (F 4F e 0 ( 4 M 1M # ! $ 4 1 1 F T -p . b M ' ' % 4 ]^ 1 ! - < M ! - < 0 = ) 1 RP T -p RP ]^ ! - 1 % . , ! ( P ! $ ¯h , ! - RP T -p ! $ (' 1 M M <% , - yz 1 1 ]^ 1 M 9 c 'z । (6) = ao (S . / ( 9 1M / O P, = ; =1 w , 1/ ˜ e M ., (Sl % W vZ N .b M ]^ 0= %° (S = : , RP$ % ° (S = RP W v < +Y ( n€) M ( = । (8) f 1, 0? M0 ; , Q ' 1, =- T (' = w -p 4 ]^ (c c 1 0= O f 1 i1 =1 M 1z ) RP ]^ ! - 1 0= ˜ e M <%U 1 N < % (S M । / () F 1 8k। 4 ]^ F 1 ।(+) 0 P ˜! $ N -% M 0 p / %, ! - ( { M0 M ~M „ O c % ' ' 1 1 ± = \- % 9 ©V %, RP N R Mh ] ^ ( = -(z -0 # 1 0 1 . F 1 g M , ' : ( ) =; =1 O ! - (S M .b O , RP N M ! - ² / , \- , ©V ) ² -% M 0 O ¡ ;! - evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16051 (<) (F 4F e 0 ( 4 ! # ! $ 1 1 Íz N M W ! N R 4 40 0 P : 0 1' , RP N M 8 ( ) ˆ (= =1 । O – ।! R -= R €• U , ' ' 1 1 i1 = `8 ! (= < / R€• N u? Ÿ , < RP N / c u? W % N । (6) .b 9 f1 , -% M 0 • ! - -% M 0 p / Z — (' 1 N • O ¡ N R F 1 M .b f 1, 9 : ; , RP N O = % $ O p ' ! - $ 0 1 . F 1 ® M 10 M । 8o। 0 P ˜ ! $ N u? M ! - =1 ’ M 0 (} % . b F 1 ?w . ।(+) f 1, , 9 : ; , ! () R €• U , 0 P ˜ ! $ N % u? । (6) , , 9 : ; , =1 M0 m (' !% N M 1zZ N N— / R F 1 M ?w । 8`। F 1 ® .b K ।= 8k ! B '¤ , # 1 .b F 1 ® , ' : ( ) % N / 1 u ? (VX1P • ! -R (VX1P , % N R ; (<) ! % .b F 1 M (' 1 6 (¸ ) 9 # %; ( ) N / , \- F / < k (W ) ) F 1 M ! -R T %। 8a। F 1 M । N / R h F 1 M %, RP M ( ' %° O 0= , N ‘‹ b (c c -% M0 p 1V $ F 1 M ।

  14. part 14

    16052 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 Y7। F 1 M M i1 u ? । ' ' 1 1 ± = ' ' \- , 9 ©V F / Z N c F 1 M M F OP R P. /! e! 1 u? ! - Q. M , RP N Z . ©V , F , \- / W! -R -% M 0 p § ( ! -§ ( ( ! - ©V , F , \- / RP O P F 1 (= ! - ! (= % W। (z () 4 ˜ e Y+। ˜ e ।(+) ! R €•U ]^, (c c 1 0 = c # 1 ˜ e M , ' :- ( ) -% M 0 ‘‹ M , f 1 i1 Q Z M L (c 0 =; (<) f 1 i1 =1 g M i1 Mh O - ˜ e • (surety); (' ( ) f 1 i1 =1 g r (c c ˜ e (@ , ! 1 • M , ]^, (c c 1 0= ! - ! M= = (= Ršõ (c ) = ' ' % । (6) R -= (+) ! R ‡ < ˜ e K ) ´ ˜ e M ! - RP ˜ e ´ M 1z M c % < , R =1 । Y6। ˜ eM ।(+) -% M0 .XP W ! $ V 1 ÒP (= ³$ B ' %, ˜ eM -% M 0 T i .! - f 1 i1 (S M । (6) ˜ eM ! M= = (= (principal) ! ) = % ! - % ! $ M (undischarged obligation) ! h Z (' 1 0 = c n' ! - ö' M ' 1 %< (@ । (8) M ˜ eM © ˜ e • , =1 ) Z (' 1 0 = , % f 1 RP ˜ eM ˜ e (S M M (Q Z : । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16053 Y8।« (comprehensive) ˜ e।(+) ˜ e M • W ! O P (S = . , ! = (= ¸ = 1 , u? 4 w _ 1 ) = % • c « ˜ e (S M । (6) R -= (+) ! (= Mh (S % #%< 0 1 K U W! $ OP M , ' : ( ) -% M 0 T ; (<) 4 ! - - V ) = % f1' ; ( ) 4 w ! O RP w _ 1 ) = U . W 1 ( ' । YY। ˜ e 1 ।(+) #%< ? K U 1 ÐÑ $ h ˜ e 1 =1 , ' : ( ) - yz O P i1 ' ]^ (c c 1 0 = U 1- f 1; (<) - yz O P i1 M N F r %- (handling), p V (movement) ! - F R - ! c 4 w ! - ! M= = O p (enforcement) 0 _ 1 (c c ) = % U 1- f 1; ( ) ˜ e c F % M v N KL Z ! - ]^ ; (u) 4 1 1 i1 - yz % M R ˜ M b = ; (‚) Z (' 1 0= r 0 1 % % T (principal) ! U 1- f 1; ! - ( ) (c c @ ? M। (6) Ð Ñ $ ) c÷ M %, ˜ e M • (O M । YH। ( P p ˜ e। . b ! 9 , Mh ˜ e =1 M ) ]^, (c c 1 0= ! M= = (= ) = % • M • M c • 1/ , .b ( P ˜ e K% ˜ e p% ˜ e M ) = ।

  15. part 15

    16054 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 Yk। ˜ e ( ‘P ! - 1 % ।(+) (' x i1 . / ' ' 1 1 ! () = (S ˜ e ( ‘P (S M , (' ˜ e 0 1 @ .b # (' 1 0= . (c 0 1 . RP ˜ e R 1 % । (6) ˜ e Z M ! = (S ¯h %, M& i1 . / (c 4 1 1 ( % ° RP ˜ e ( ‘P M g M : 0 1' , RP M -0 ¯h % Z ( ' 1 - yz (-0 - 0 Ršõ % RP M - yz (' 1 O ( 0z (-0 - yz O P (S = . MS ( ‘P , M - yz (' 1 RP$ 1 c÷ M । (8) ( ³, P - c S wV • R € •, , ˜ e ( ‘P ! - R (= 1 % 0 1 % =1 Mƒ T = । () ! - p Yo। 4 ! | = N।(+) ]^ M c, M w R R , -% M 0 0 -% M0 ! $ % N 4 ! | = ' । (6) M Z N -% M 0 ! (S M0 cWv 9 ©V 1 1V 4 ! | = ' । (8) M Z N 4 F R , (p M , f1 -, D t 0 e, D 9 ~M c 4 w c© ' %, RP N 4 ! | = ' ! - % RP N / ! (= (S M - yz w M0 cWv 9 ©V F % RP | / । (Y) / O N 4 !% -% M 0 p / 9 ©V F 1V 4 ! | = ' । (H) 9 : ) øF - (O M ! $ N %™ w øF - O M0 F R -! c -% M 0 p / c 4 ! | Wv M । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16055 Y`। ! - 1 u ? ।(+) f 1 i1 =1 O ., -% M 0 -% M 0 ! $ / OP (person-in-charge) (' . RP % % ! e # 1 ? 1 f i1 = 1 g , w ) ! • u? M <% , ' : ( ) ³ ; (<) ”9; ( ) ù; (u) b; (‚) -% M 0 < % % .F R R , -% M 0 ,! $ % N ! • 1 u? ;! - ( ) 4 40 । (6) ' ' 1 1 / O P, % % M ! e R -= (+) ! (= M <%Z u ? - 0= - u? M < % (S M : 0 1' , # 1 .b - 0= - u ? M < % (S M , ' : ( ) 4 1 1 i1 / O P, % % M ! e M! 1( , RP N . ; (<) 4 1 1 i1 RP - 0= ? • ) (]w % T W; ( ) p RP N ( (S M W; (u) RP N c ) ! • N u ? M <% W। (8) % = % p U 1 =1 w (F f t Ž ú g 0 (Advance Passenger Information-API) ! - Ž ú 1 f (Passenger Name Record-PNR) M <% । Ya। -% M 0 p ।(+) -% M 0 0 / O P (person-in-charge) 4 40 O (c p • v ( , (' v ( (S M ।

  16. part 16

    16056 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (6) p% ' -% M 0 0 / O P, f 1 i1 =1 ”9 -% M 0 p V( , ˆ. ˆ RP p 9 ² 4 40 („ । (8) -% M 0 , ' ' 1 1 9 (S / % m ,p m p N <% । (Y) R -= (+), (6) (8) ! B '¤ , | O \- (û © R (' 1 m V 1 -p i1 % XP M / N -% M 0 4 40 v ( -% M0 / c p (S M । H7। ’M œ 1 । M ¸u 19 , < (c ( 1 / O P (person-in-charge) = Ya ! R ‡ < ) = % O' 1 , % RP / O P #$ 1 „ , ' : ( ) 9 4 1 1 (' ' / 1 1 9( %°( ! - M RP 1 E (' g4 (' % -E 9R p ; (<) RP 1 1 Ë O • Z N <% (' ù- MÎ (' b ü !% p (S M ; ( ) RP 1 1 i1 N . b Mh M 10 % ;! - b ù- MÎ ! $ 1 1 Ë O • !% F : 0 1' , • b (' ù- MÎ M Q pF, h (' _h . %! = B RP ! -%ý !% b (' ù- M Î p 1 (' • N<% । H+। ! - (V‘ 1< (inward) M ।(+) ! (c c = ³$ B ' %, -% M 0 p -% M 0 0 4 | (= N RP (c / O P, % , % , .b , M ! e, f 1 i1 =1 p , , g w M %% °% N ? (V‘ 1< (inward) M ' ' 1 1 9 M : 0 1' , = Y` ! R -= (+) (S u ? µ RP$ M % % (VX1P । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16057 (6) / OP % , % , .b , M ! e ( ) ' ' 1 1 M … Z 1 N • (- 0 c % ( L f- %( s 9 R M , 1 % -E ! - m W v b, p • W % 1 W, p Mh f 9 (c c M %% M RP 1 1 9( 1 ; (<) 4 1 1 i1 , Z N, ù, ! - ”9 _ 1 : % ô Rh M ;! - ( ) 4 !% ) RP % %! -R N<% ù b M ( _ 1 4 1 1 i1 Mh M 10 % । H6। / N … U 1 1 !þ N … M0 „ ।(+) ' ' 1 1 ³$ M 10 M %, b O ! - %O O (c N … , . 1V RP N ! (S / w (= c© ! - ( ) n . b, RP n 1 !þ c ' ' 1 1 9 n 4 i1 Q . %< M ! - RP ! þ c R R M0 M ;! - (<) (c c . b, N … (S c ' ' 1 1 9 / O P i1 Q . %< M ! -R R N … M0 M । (6) ! = (= 0Z F M b f 1 i1 =1 R ‡< ' । H8। m W v b O n p ।(+) n , … Z (' < % ( p ' ¤ , ' ' 1 1 i1 m W v b ® 1V 4 m p । (6) n 4 m Wv b 0 % %9 ‘< M •„ । HY। n O (c (S p । ' ' 1 1 i1 % < (S M 1V n O (c 4 40 (' 4 m p ।

  17. part 17

    16058 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 HH। n m Wv b c M ।(+) m Wv b c F M b n 4 i1 n © p ( F ›0 ue U 1 0 : 0 1' , (' x i1 ! ¸€• . / 1 1 ¬ M 1z R ‡<U 1 RP M b 0 (S M : 0 1' , < 4 ! Ÿ O < ! R - = (= M b• 4 _R9 4 ) 0 ! -! 0Z M b x i1 ' ' Q. W % N । (6) m W v b c M 4  ( ) f 1 i1 , =1 g , n / 1 u? ! $ % N 1 ° % RP 4 i1 Q . ¸ p / 1 u? ' ' 1 1 9 ( 1 ! - R M 1 u? M 01 % N! - M ƒ , ( (' n (' D t 0 , ö' ö' M01 ; (<) ! = M 10 % % ' ' 1 1 M / N u ? (' (c c M %% b M <% ; ! - ( ) ' ' 1 1 p ! - VO p _ 1 % ô Rh M । (8) = Y` ! R -= (8) ! 1 u? - 0= _ 1 = %, ( ., ! = ! - = Ho ! (= / 1 u? M < % .b F । Hk। n O (c c p U 1 M %% b ( 1 ! - ô Rh M । n O (c / O P (' ' '. / ! e ( ) f 1 i1 , =1 g , RP % N / R ‡<U 1 (' ! e Q. P ¸ p / 1 u? ' ' 1 1 9( 1 ! - RP M 1 u? M 01 % N! - M ƒ , ( (' (' D t 0 , ö' ö' M01 ; evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16059 (<) ! = M 10 % % ' ' 1 1 M / N u? (' (c c M %% b M <% ; ! - ( ) ' ' 1 1 • p ! - VO p _ 1 % ô Rh M । Ho। n m Wv b (c c p (S F– . । (+) ' ' 1 1 n m W v b (' (c c p _ 1 (S M F– , . 1V  ( ) = kk (' , .b ,= ko ! = % ; (<) RP n .bR % (' 4 i1 (' (c .b R % (' / O P i1 n c M 40 (' m % , (c c 1 ! -R … Z N K R M % ]^, ! - (c c ' ' 0= (' RP 1 1 $ M 10 $ ˜ e ; (' $ (' 1 M ; • ; ( ) . b Mg ( ) (<) ! 1 M % ]^, ! - (c c 0=O (' 0 = • M O (' ! M= = % ˆ N / _ 1 (c = %‰ / N … W, . b (() RP N ; (' ( ) ' ' 1 1 M! 1 Íz , RP N © Ë , % N -% M 0 g c / OP ' ' . / ! e (@ M (' RP 1 1 $ M 10 , $ ˜ e $ (' 1 M ; (u) ! e, M ' , ' ' 1 1 9! 1 %< u? M , M ! $ N , 1 u? (VX1P 1 (' 1 u? (VX1P W ! $ N RP , ! - ' ' 1 1 Í z RP ( P u 9 ’ g M , % , .b , = +o+ ! R -= (+) ! 9 % % (+) ! R‡< ° ++ ! (= cM w ' ,! -R _M c 0 ;

  18. part 18

    16060 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (‚) ! e, M ' , ' ' 1 1 9! 1 %< u? M , M N (VX1P N % i1 RP N . (' N (short delivery) M T % R U cM w' । (6) R -= (+) ! Mg (u) ! (= u ? M ! e= +o+ ! R -= (+) ! 9 % % (+) ! R ‡ < - ++ ! (= % c M w ' ! - R -= (+) ! Mg (‚) ! (= u? M ! e RP u? 1 %M U )' । H`। m W v b p (S M । M ' ' 1 1 ! 1 Íz , ! () _ 1 = % ' ' % W, % n 4 m W v b ! - (c /OP p (S ® ! -! x i1 Q. 1 u? ! • 4 (' / 1 1 g M । Ha। ! e h m Wv b p (S M ।= Ho H` B '¤ , =; =1 0 1 ., ' ' 1 1 n . b m W v b ! - (c c .b p (S M , M = HH , .b , = Hk =1 / 1 u ? ! - (c c M %% b RP ® < +7 (M0) M ) ' ' ( 1 c ! e ! $ 0 RP 1 1 9 1/ । k7। m W v b p (S % . ।(+) ! , = (c = % • R€• M n m !% ) ' (c 40 m -% M 0 Â< ƒ ( FV ' , % ' ' 1 1 m Wv b p % < (S g M M । (6) R -= (+) ! R ‡ < M %< (' /OP 9 1 ( ,! - %< %, R - ( ) /OP ! e 9OP ( 1 ) ; (<) RP O P ! e 1 0? : p < ) ; (' ( ) • R / % M • W % OP 9 < ) । (8) . b R -= (6) (S m W v b (' p (S g M M , . b m W v b (' (S ( %° % । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16061 k+। — ! () = (O ।(+) n O (c ( p M (occupants) O O (c N %R .b= Y`, HY ! - Hk ! = % F । (6) , 9 : ; , ! () % (' = (' M0 % = (O M । M0 () 4 40 - yz = = % k6। c 4 1 1 P . ।(+) < 4 40 ( p (' RP 40 ( ‘ < („ < ' ' 1 1 ! ! = 4 1 1 • c P । (6) 4 1 1 c P %, / OP „ , cR P' O p ! - 1/ ]w ¬ )' । k8। 0, F M . ।(+) = k6 ! (= P F 1 1 • (- 0 0 (= ' ! - - ( ) RP <% U 1 N P ; (<) Z N p e , N , % w, %Z , P (' (c M ; (' ( ) f gŠ (' < % 0 'Ä w (fasten) । (6)M - yz J, p Ÿ b % w' ! -R M (Q , % RP 1 1 ? • ' ' 1 1 ( , ˆ . ( p 1 1 (= p (c 1 1 R ‡ 0 %< M0 M । (8) R -= (6) ! (= / M0. / 1 1 M0• R p RP J, p Ÿ b Ëó < £ % M 10 M ! - M 10 R <% % R @ £% । kY। % । % -% M 0 VO p % c D 9 N (' M 0 Â<r 4 40 (' 4 40 M 0 Â< r N , % =; =1 w % ।

  19. part 19

    16062 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 kH। p , M ! - N … , <% Wv । = ; =1 ' ' 1 1 i1 Mh (S O 4 40 N … <% c =1 1u p N … <% । kk। 9- 9।(+) < N % R - ! F R€• ( (' M0 c <% (' / R€• … c < F … Z % (' (c ö' % c! $ Ž -– ! - 1 ° (' R (c 1 R ‡<U 1 ! • 9- 9 । (6) N ( c • 9- 9 ! 1 1 i1 Q . ! - M 4 1 1 ( p , % x i1 R (S$ Q. ! - V O nÑW R „ c. / 4 1 1 9( 1 । (8) N / c • 9- 9 ' ' 1 1 i1 Q . ! - M 4 1 1 N / RP ( p % R RP 1 1 9( 1 ! - M 1 1 ( p , %R 4 (' R „ c P 1 1 9( 1 । (Y) ( Z N 9- 9„ 4 1 1, ! - / Z N 9- 9 „ 4 1 1 (' , .b , 4 (' (c 1 1 RP 9- 9 Q . ! - $ M 10 $ R % w । (H) f 1, 9 : ; , , 4 m (' R (- 0 c ! = p < । ko। % ' Z N( %°( ।( (' R€• % ' Z % N( ' %° ( (' । k`। (S O V । ³ M .b O 4 1 1 (S O ( (' R€• % <% Z (' … Z N (c % V । ka। % t 1 9 % % ?w . ।(+) f 1, 9 : ; , 4 m . b u? , : R‡< < ' ' % tZ (' Ÿ ! $ n RP m ) N‹O ( (' c 1- 9 % % M । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16063 (6) m . b R -= (+) ! (= : W m .b (' ! R € • f 1 i1 P (c 1 1, =; =1 0 1 ., f 1, 9 : ; , g =1 0= %, 1- 9 c % t M ! - Ÿ (' R % । o7। ( = ! 0 9 % %।(+) -% M 0 = F n (Boat) ! - ( = + (! ) 0 9 (c c • = ; =1 w P । (6) =; =1 0 1 ., ( = + (! ) 0 9 % — 1 n % %, ‘ ‹ ( FV % ' R , ?w, | w । ! M0 () 1 <% ! - N (V‘ 1< (inward) ! þ o+। n 1 < % । f 1 i1 =1 g w ' ' 1 1 i1 1 <% (S M 1V 1 <% : 0 1 ' , ' ' 1 1, = ; =1 w , (V‘ 1< M M <% U 1 0% 0? ! $ (c c 1 <% (S M । o6।n O (c c N < % । n O (c p% 4 40 4 m nÑW RP / O P, = H+ ! (= - V ( ! - (V‘ 1< M %, , ' ' 1 1 M , RP ( %° p% 4 40 4 m .p % % % O p „ ! - RP Z % N ' ' 1 1 ! ¸€• ' ' . / (c OP R p RP p% 4 40 4 m ( ( O p । o8। 1 u? (VX1P % M Z N <% ।(+) 1 u? M01 • W ! $ M Z N, RP 4 40 c 1 u? -0 = - 1 u ? R ‡< % ' ' 1 1 (S O RP N । (6) ! = B b ù- M Î O %O .b F ।

  20. part 20

    16064 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 oY। (S M ) n <% N . b w ।(+) M- ( ) N <% (S M , f 1 i1 M 1zZ ) n M Z N( % 1 u? M 01 NO ) ; (<) c NO n (c c N RP$ M 1zZ ( V U 1< % ; % RP n 4 M ' ' 1 1 , RP N 4 R ! - R RP p !þ ( . ' । (6) R -= (+) ! (= N 4 R % ' ' 1 1 RP N M • „ ! -R c / M M ;! - M n 4 ! e i1 R P 1 1 ! 1 %< •0 M , N K s 9, , %! , f , e f9 0 1, ff- s 9, 9 1 % F r %- , e 1 1 1 (c 1 ! % (= ' , % ' ' 1 1 1 1 K 0= W 1 %< •0 1V RP N M< % < । oH। È‹ 1% ( ! -M M < . । 1% | (+) n nÑW ' ' 1 n 4 1 RP Ë N È‹ Ž 1% 4 40 O p , < R !þ c 4 1 1 M •! (= RP Ž 1% ( c (S M ( 0z 1M 1V . ' । (6) 4M 40 Z Ž 1% c (S M -– 1M Rh 1 n R W 1 Wv b M M M ' , % RP n 4 = oY ! = •0 M ! - 4 40 / 1 1 ( { RP = O p RP Ž 1 % M<% „ । ok। ( % ° N < % (S M . ।(+) = o6, oY ! - oH ! B '¤ , f 1, 9 : ; , 4 40 .b! = F u? W, RP 40 ' ' 1 1 = o+ ! (= Mh M0 / @ @ n 4 1 u? / (O , n O (c / OP RP M Z % N (' R (-0 0?, ! e Ë , M R „ Ë ' , # 1 p <% R€• (S M , ' : ( ) 4 R , =1 ( p • ; evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16065 (<) m i1 ., p% m i1 ., m i1 ., % (c -p _ % = ( p • ; ( ) Ë M c i1 (S M OP 9। (6) R -= (+) ! R ‡ < N R (-0 0? „ ! e RP N % ! x _ 1 . % T M 9 ) ' ! - RP % 9 Mh M 1 M (= , Í . b RP N R (-0 0? c % i1 ! eU 1 P ' ! - RP P % . b RP ! e 0 (S$ B / : 0 1' , ' ' 1 1 %< M0 O RP N R (-0 0? „ ! eR ( (c O p । (8) ' ' 1 1 R -= (+) ! Mg ( ) ! (= < % Z % N M • „ ! - = oY = aY ! = (S R M ? O p „ । (Y) R -= (+) ! Mg (<) Mg ( ) ! (= m i1 ., p% m i1 ., m i1 ., % (c -p (' _ OP % = ( p (' • ~M p N % ' ' 1 1 %< M0 O R ( (' (c O p । oo। N (p ~M।(+) 1 - M( 4 w (= c© 1V, M Z N (p ~ M (= % N । (6) N 1 u ? (p ~ M u? । o`। (p ~M F R p ।(+) (p ~M N % = ++ ! (= =1 = +6 ! (= ! ¸ € • % tZ F R f 1 i1 9 : ; =1 0 1 ., ( r) (c i1 (S M (c p < । (6) (p ~ M . N, = a6 (S Wv ' ' 1 1 i1 (c ( (S M 1V, RP p ( । oa। (p ~MZ N 0 = । N M (S = . , (F 4F e 0 ( 4 1 M M # ! $ 4 1 1 (p ~MZ N . ‘ -„ (S M ।

  21. part 21

    16066 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 `7। (p ~M . N . b (S M কাযµম।= `` ! = ÈÉ , (p ~M . N % ! $ F r %- RP N F ’ 0 zF 1 । ; M0 () N u? ! -Wv `+। N u ? ।(+) N M / f 1 i1 =1 g w # 1 ? R ‡< ! • N u? 4 _R9 4 , % D 4 ' % Ï S F % M <% , ' : ( ) RP N c F 4 w ; (<) ! M= = = % (S N — c , Rˆ M0 ! - N 4 KL - V u ? ; ! - ( ) N ' ' 1 f 1 i1 =1 (c ? । (6) N M N I ]^ $ ! - W v c f 1 (c c R P i1 . i1 =1 M %% 1/ µ ' ' 1 1 9 M <% R p । `6। M ! - / M •। M / c N u? . RP$ u ? M W ! $ OP #%< ? K cM w' , ' : ( ) N u? Mh µ I ! - - 1 ; (<) R p M%% F ; ( ) F . b, M % ]^, (c c 1 0= ! - @ 4 w (= - yz N c© _ 1 (c c % ) = % ;! - (u) ' ' 1 (S1 = ! - RP 1 1 i1 =1 ) R P g M % M %% µ M <% ! - 4 ST _³ | c % M ; 0 1' , - yz O P ! e i1 RP u ? M . b, RP ! e R RP Mg ( ), (<) (u) R‡< ) = c M ' । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16067 `8। Ÿ ।(+) % D O p N u? M <% .b = `+ (S M <% @ @Q - R Ÿ । (6) Ï S F % N u ? M < % . b, = `+ ! • K % ., F . b, ' ' 1 1 ( %°R Ÿ । `Y। N u? M < % ।(+) 4 40 N M , =; =1 w , N nÑW , .b , ( H( Š ) 1M ), N u ? M <% । (6) M c N … W! $ ! M& - V N u ? M < % 87 ( b0) M ) nÑW F0 . b, M RP N M U 1 N u ? M <% : 0 1' , M RP N RP ) nÑW , % RP$ N u ? M <% % N । `H। N u ? p । M x i1 4 w (= Mh N u ? (c 4 w ; p % < (S = %, M! 1 Íz , RP (S = ’ = W ! -R ( , % RP$ p (S M । `k। M <%Z N u? - 0= F ।(+) M / i1 % < (S = . = `+ ! (= M <%Z N u? R‡< ! ! = - 0 = (S M : 0 1' , (S =Z - 0 = K% M % % @ U 1 : 0 1' , # 1 u9 M - 0= (S = , % RP - 0 = (S M , ' : ( ) - yz O P M ( , N . ; (<) 4 1 1 i1 M T , - yz I ; (' ( ) = ++6 ! R ‡ < O .b O , NWv W। (6) R -= (+) ! (= N u? - 0 = K% N u ? R‡< N O (c N c F । (8) ' ' 1 M %, P @ % w M <%Z N u ? F (S M ।

  22. part 22

    16068 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 `o। F M ।(+) N u? 1 I F M ! -! =! - N M , .b , / - V (c c F ?= : , =- ?= (restriction) (c c • % R€• ! - = a8 ! = % ., ' ' 1 1 #%< ! ! = 1 „ , ' : ( ) N u? ! - M %% . ; (<) - yz M / (c c M %% R p M 10 M ; ( ) - (non intrusive) | O ) N M01 ; (u) N . ; (‚) (c R P i1 . i1 N . ; ( ) N y? © . c ‘ -„ । (6) 4 1 1 (c R P i1 . N . ‘ -„ c 1 %, ' ' 1 1 ( %°R - yz M / ( । (8) (c i1 . i1 M . N ., ‘ -„ (c c | . b, ' ' 1 1, .b * , .b • , RP 4 - V 1 M ! - (c c i1 . i1 M . (S$ 1M! p % । ``। N ‘ -„ . ।(+) ! R €• U , ' ' 1 1 N 0 (' < % (' R 4 !% ) M ( RP N ‘ -„ . । (6) f 1, ! R €• U , M Z N . . % c . M • M । (8) R -= (+) (6) ! R €• U , (S w K =; =1 । `a।M / i1 %O p „ O । 4 1 1 i1 . R€• . S? @ 1 , ) MV, ’ : (' . ¶ g9 1 (VX1P, % R€• N R e <%, v <%, M M , ,§ { v , ©õ , W , , P (marking) , -– , R¦ , , … R ( F R - ! c ! - RP$ ., MV, . (' 1 c ¬ = M RP N M / i1 ! - < _³ । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16069 a7। ]^ ।(+) ! ! - =; =1 w , ' ' 1 1 ( ) ! = = % ! - (c c = % (S U 1 N — c , Rˆ M0 ! - N 4 KL $ ;! - (<) RP N R , F . b, 0 = ˜ ]^, (c c 1 =1 । (6) - yz M / ( % °, M ]^ $ , M' , % D w ]^ M0 ( । (8) R -= (+) ! (= ' ' 1 1 i1 ]^ 1, = ; =1 w , N u? 1 4 KL, N — c , Rˆ M0, ]^ , M ]^, (c c 1 „ ! - RP$ . b, M •0, ! R €• U , ' ' 1 1 i1 Z ]^ M0 % N । a+। § {]^ ।(+) = 67Y ! R -= (8) (= M R F ÈÉ , (F 4F e 0 ( 4 M 1M # ! $ 4 1 1, , ]^ ]w • h ]^, (c c 1 ]^ , j N — c , Rˆ M0 4 KL 1 § {]^ O p । (6) R -= (+) ! R ‡ < 1 1, Á (c (= ?= : , =- ?= %‰ ? $ , $ - 0= O p , RP ]^ - yz N 4 | = ' % R R ' ]^ ]^ 0= % R 1P = F । (8) M ! = (= § {]^ g% ( P ]^, g 0 = X% g M W ! $ ]^, g§ M % h RP § {]^ wV j W %< - yz O P ( ! - RP O P , RP$ ( < R R‡< ) %< 0! - ] ¬ M ! - RP , § {]^ Ãv V ! - ! • %< M । (Y) ! = (= § {]^ ]^ %< M < 87 ( b0) ©M ) 0= ।

  23. part 23

    16070 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 a6। W v । N u ? (VX1P N #%< 1 K V Wv , ' : ( ) ' ' 4 w (S , ]^, (c c 1 0= ˜ e M , % 0 1 %, U ;! - (<) ' ' 1 1 i1 N u? F M (' M O j । a8। ]^ W v ।(+) M M0 c F R -! c M0 R€• F R <% c !þ M Z N R (' / c !þ N R M 4 ]^, N K (c c . ]^ R€•(= MV RP N _ 1 % M %% b (' - 1 M %% b (' U 1 µ c ( % ° ]^ * , % (F 4F e 0 ( 4 M 1M # ! $ 1 1 RP N R M ]^ ]^ ! - RP N W v M0 M : 0 1' , ]^ R Ãv V ]^ g % ( P ]^ M R 0= c RP 1 1 $ 1/ , M / $ ˜ e M <% ! - ! . b RP N M .b ?= : ' ! - RP N . b % =- = % W 1 • । (6) M R -= (+) ! (= ]^ h N <% M , % RP N R M Z ]^ ]^ < +67 (! 0 0) 1M ) ! - .b M % , D EF % (' % i1 . 9 % ( ¯³ W . b Ãv V ¯ h / < +67 (! 0 0) 1M ) Ãv V $ ! - RP ]^ _³ ' ' 1 1 {U 1 0 = (' ˜ eZ ( ' 1 Ãv V ]^ h M ( '1 ]^ « M0 M ! - R M ) '1 F M (' / ( %° 0= (' , .b , M 9 g M : 0 1' , f 1, O p ,R %< % w ! R - = 1 Ãv V ]^ $ =1 । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16071 aY। 9 N ©V R % m ।(+) M Z N M0 cWv % N / u? M / %, ' ' 1 1 U 1 S M , RP N M / , F . b, g O P i1 RP N 9 ©V । (6) N 9 ©V Z % N , M RP N ( ) # 1 N < f 1 i1 =1 < ), ' ' 1 1 i1 (S M ( P ), W v - (() - yz M / =1 M ) RP N . cRÁ „ . * %; ( ) - yz N (S =Z 4 w (= c© Wv U 1 ( •R p M %% R p %; ( ) ]^ 0= ! M& - V ˜ e M . b, R 0= M %; (' (<) W v < , ' ' 1 1 i1 (S M ( P ), 4 !% ( %। (8) 9 ©V N, RP N % I -„ * % ' ' •0 M I -„ * % RP •0 b 0 , ' ' 1 1 M0 , \- (c = R % m : 0 1'  ( ) ' ' 1 1 (S , Í ! - 0% N ; (<) (S M , (û, % ”M ú N, f 1 i1 M 10 , p ! - w (c = R % m । (Y) R -= (+) (8) ! B '¤ , M0 c ]^ ˜ N 4 ]^ 0= ( । (H) M c 1 , %, § . (revision) M% wV ., R -= (+) ! (= N , % RP % (' 1 D ; ! - M RP c 1 % § . Äz M% wV M , RP$ Z N / ˜ , % % (' 1 = 68o ! $ O p 1 W, $ , ]^ 1 R % g M ।

  24. part 24

    16072 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 aH। = 1 M ) ]^ N . b w । M ! = % (= 9 Z , •Z , /Z , c 1 = %= N O , ' ' N u? R p W ! $ (c N, o ( ) 1M ) ]^ , % RP N M 8( ) 1M ) ]^ c 0 •0 M ! - RP 0 . . / (c 1 1, M ’ = %, ]^ (' M ’ = %, M01 •0 । O – ।! = R €• U , “ 9 Z N” % . . c — c , KL, M ˜ (c = ¯ h % .F 9 Z N (VX1P । ak। u ? ! - W v 1 .b।W v R € •, f 1, x i1 =1 0 1 ., # % < N .b N u? , F M ! -W v c! (= • K =; 1 , ' : ( ) - yz N % 9 KL f 1 i1 M 1zZ (= %; (<) M0 F W ! $ -% M 0 OP N; ( ) ! ( p (p M § { M ˜ F ; (u) ¸ 1 O p b ²M M • % cO ¡ N ¸ 1 g % . „© O P M c N; (‚) ! - 0 % N; ( ) !J (express) w XP % ; ! - (W) (c . b, < ³ — = N ³ — % M c ö' ! $ F ÐÑ c u? Wv । ao। (' f ( 9 (Authorized Economic Operator)। (+) f 1, = ; =1 w ., -% M 0 T OP , ! = R P 1 1V % W ! - f 1 i1 =1 = c (compliance) ( c (Non-compliance) ! Ð Ñ _ 1 (c c Mƒ U W , (' f ( 9 ! 1M M । (6) (' f ( 9 , f 1 i1 =1 0 1 . Z 4 ST O ˜ _³ । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16073 (8) -% M0 O (c M 0 Â< r T OP ! = (= (' f ( 9 ¬ = ® c V 1 ÒP , M ! 1 Íz , RP M0 Â< ƒ @ 1 0 1 % ) = ! = (= =1 0 1 % ) = L ! - RP ¬ = -% M 0 T OP · h M । (Y) R -= (8) ! R ‡ < V 1 ÒP ., f 1 ! = (= (' f ( 9 Mh ¬ = , M 0 Â< ƒ @ 1 0 1 % U ) = % W! $ OP , ® । b M0 () N Wv Wv ² . a`। M0 c W v b।(+) -% M 0 , O h M Z N, M0 c =1 4 w (= c© । (6) M0 c 4 w (= N c© .b #%< 0 1 %U , ' : ( ) RP N R M % 4 ]^, (c c 1 0 =, ! = (S (S M . b, RP 0= • c˜ e M ;! - (<) N u? ! -W v c • ST _³ । aa। ' b . . ।(+) 4 1 1 ! -= +ok ! = % ., = 6Yk (S ' b p - . p (@ 0 ! - % ' b ©%< % D 4 • - . R 1 / (' F _ 1 ? (' ¬ M 1z % M _ 1 . ! - . । (6) R -= (+) ! R €• U , §© , f 1 M %% M ! - _ h, w (' ? . R€• % t= , M , / (' (c OP g (' | ' % , ! - p 4 1 1 0 ! - % §© , f 1 ! - M %% b M < . - 1! - ( = ( = ' , RP 1 1  ( ) ! (= ]^ c (' 1 1 R S ( 1 1O % R€• (' @ ; ('

  25. part 25

    16074 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (<) ! R €• U , (' ! (= 1 _M O c (c = µ । (8) 4 1 1 R -= (+) ! R ‡ < §© , ' b (' M %% b R (S % „ । (Y) R -= (6) ! - (8) ! B '¤ , 4 1 1 p %, R m % Ë O ! (= Z O , RP$ p% 0 । (H) ' b . ! - . - V 1 w ! ¸€• =; =1 । +77। . , F M . । f 1, 0? M0 , $ R P , $ 0 1 % ., ! (= ? . % c 0M . (' . g 1 ! - RP . (' 1 . g , = aa ! R €• U ,! 4 1 1 N । M 10 () (p M +7+। (p M w ।(+) ! () = % ! - = ; =1 0 1 % =- ?= ., = 1 M Z N -% M 0 (p O ! - ² § { / R € • (p M w (= M ]^ 0= O Wv । (6) N # 1 0 1 ., (p M w (= c© , ' : ( ) RP N O Q ( O N 1 ; (<) N Z R ( zO ,0 P R ( 1 R‡< w $ ( O .b O , (c .b • * , RP w _M RP N 0 P ; ( ) ! (c c = = ³$ B R ‡< ' %, RP N R ]^ 0= • c ˜ e M ; (u) = R‡< w ‘M ]^ (O c • K U ;! - (‚) N u? ! -W v c ST _³ । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16075 (8) , =; =1 w , N c Temporary Admission (ATA) Carnet w (p M w (S M । O – ।! = , “Temporary Admission (ATA) Carnet” (' 1 R €• U Istanbul Convention on Temporary Importation ! 1 Admission Temporaire/Temporary Admission (ATA) Carnet w । +76। (p M w /।(+) N§ { / (p M w / u• । (6) ' ' 1 1 i1 (S ! - f 1 i1 =1 0 1 =- ?= ., (p M w # 1 / u• , ' : ( ) M0 c N u ? M <% %; (<) 9 N ©V %। (8) (p M w / M =; =1 : 0 1 ' , f 1 i1 : ; 9 =1 O p , M RP M ) (S M O _³ , % , - yz M i1 P @ (S = . , RP M ( = k (W ) c½w । }M0 () f1 R9 f1 - w +78। f1 R9 f 1 - w / M।! () 1 f1 - (inward processing) ! - R9 f1 - (outward processing) w , k (W ) f 1 i1 = 1 M ) / । +7Y। f1 - w ।! ? v0 () R ‡ < .b O ! - ! () R ‡ < • ! - N u? Wv - V ST _M ., = ; =1 w , , -0 1 - ! c -% M 0 (p M Z N R F M ]^ 0= • % .F, O - ˜ e M ., RP N f1 - w (= ]^ 0=O Wv । +7H। R9 f 1 - w ।(+) ! () R ‡ < • ! - N u? Wv - V ST _M ., = ; =1 w , -% M 0 • Rˆ M N, M0 cWv M Z N, M0 , -0 1 - ! c (p / c ( , R9 f 1 - w (= c© ।

  26. part 26

    16076 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 R9 f 1 (6) - w (= c©Z N Z , 1 N -% M 0 g %, -% M0 RP N M 0 ! - -% M 0 g . b - yz , … , F r %- 1 ! - O -% M 0 j RP 1 O h M ]^ $ । (8) R -= (6) ! B '¤ , M! 1 Íz , (p / Z N, ˜ e e Ršõ ÒP = w ) = (' • ˆ 1U 1 • 1‘P W, % RP N -% M 0 g %, RP Ò P, e ˜ e 1V F M ]^ 0=O Wv । (Y) (p / Z N R F 1 0 = % R9 f1 - ! (S M । +7k। f1 - w /।(+) f1 - w (= c© Z , -0 1 N! ! = N % / %, = aY (S 9 ©V %, f1 - w / u• । (6) - yz O P (S = f1 - w / R€• N M % ( p c ! ( p (in the same state) N / ©V (S M । (8) f1 - w (= M Z N , Ršõ N, 1F , / ,! R M ]^ M । +7o। R9 f 1 - w /।(+) R9 f 1 - w (= c© Z , -0 1 N, ! ! = N % , M0 c u ? M <% %, R9 f1 - w / u• । (6) - yz O P (S = . , R9 f1 - w , RP w 0 1 % ! - ST % ., p / R€• N u? ) / (S M । ? v0 () F R - +7`। 4 F R - w ।! () ! - M= = (= • ,0 1 % =- ?= ! - N u ? W v c ST _M ., M Z N, ! () (= Mh R€• 4 F R - w (= , M ]^ 0= O F R c© । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16077 +7a। F R - r।(+) ! (c c = B '¤ , F R w (= N c© . b - yz M , ( r) ! ¸ € • . / (c 0 - yz M $ =1 $ (' 1, 0 1 =- ?= .! • = r M <% । (6) ! = (= M i1 N . b _ M r RP N (c OP 9 ©V R (c F R (' F R - 40 ( ± 1 ' : 0 1' , . b % N R (-0 0? (c O P 9 ©V , .b ' ' 1 1 ©V „ OP 9 ! • r „ ! -( { ©V „ O P i1 _ M r M ©V „ O P i1 _ M r ( ‘P W % N । ++7। F R - O - ˜ e। F R - ! c N <% _ 1 r _M ? ! (c c = B '¤ , f 1 (' f1 ! x ? . / , rM <% ( PO p N R ]^ ( = ( '1 c = 1 w O- ˜ e M M 10 M । +++। F R N । - yz M f 1 i1 Z ! M& - V = = F R - ! c <% Z N F R M c =1 F R N M • । ++6। F R N । f 1 i1 =1 4 F R w % U 1 F R . i1 N „ , - . F r %- ! 1 _ M । ++8। F R . N R | ।(+) F R Z % N ' ' 1 1 | ' । (6) 4 r 9, 4 0 m MV ( =M/ 4 KL ( FV . 0 9 (F 4F e 0 ( 4 M 1M # ! $ 1 1 F R (- 0 0! -R . N, f 1, b ! - M %% b . । ++Y। F R . Ž <% ! - . . ।(+) ' ' 1 1 %< M0 ; M 10 M , F R - . N Ž <%, . , ! - RP N ! $ <%, . R $ R P $ % P (' 1 P ।

  27. part 27

    16078 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (6) N . RP$ % P 1 P % R ' ' 1 1 (S O § <% , ! - ! $ (S RP N <% % MR P , %Ž K § % P (' 1 P O p । ++H। F R . N % F R 0 = । ' ' 1 1 (S (g % % ! 4 1 1 R p F R - . N % N 9 0 = ' ! - ' ' 1 1 9 ! ¸€• %< M %! 4 1 1 RP % @ c । ++k। F R Z N % O p „ . ।(+) ' ' 1 1 (S M , = ; =1 w , g 0= N % R F R U 1  ( ) . „© ( „© N ( 0z N ö' ; (<) N - . , , / (' O p R€• N W R b 1 ; ( ) N ( ,( (' . = c $ $ w N! -R M = (container) ? O p „ ; (u) c N M01 ; (‚) 1 1 $ (S M ' ' N $ ‘ M0 c N u ? M <% (' u? O ! - ]^ 0 =U 1 (' 0= O , K% u9 R 0? 1V M % R ]^ 1 0 =U , „ । (6) N RP$ ö' Z ! - ' ' (' (S M Ž § {Ž 9 RP N % (S = R P 1 1 ! ö' (' § {Ž 9 1F, . „© (' R;Åh N ( 0z ' % R , (' (S$ (S = , ]^ R ! $ N, \- O p „ (' (S M ,! -R R M ]^ ¤g । ++o। F R . N • ! - (c c 1 ।(+) = ! - = +6 ! ¬FZ % t 0 1 % ., F R Z N % RP N ; • (c 1 % । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16079 (6) . b R -= (+) ! (= % 1 (' N ( 1F .b # 1 = % F , ' : ( ) M RP 1 (' ; Rˆ M N - 1 -0 / % / Z N .b % 1 (' F R Z N( 1F WR c ]^ : 0 1' , RP ( 1F \- - R M R ]^ 0= , R RP ( p -% M 0 M W; (<) M RP 1 (' Rˆ M N- 1 - 0 M0 c <% F R , % M0 c RP N <% R ,! - F R Z N .b =; =1 w % 1 ¼z ( Z • 1F M0 c <% % R M ]^ : 0 1 ' , ! (c = ³$ = % ± ( r) (' 1 f i1 . / (c ! Mg (= ]^ R € • KL $ । ++`। ! R‡< = O F R N । M0 / c < % (' (c F R ( (' ! O p (c O , F R Z N F R । ++a। 4 F R -! M।- (+) f 1, = , F R N - . M =1 : 0 1 ' , f1 ³ — F R c F R - w / ³ M =1 । (6) R -= (+) ! 1 F R - w / M F R - w M Z NW v < । +67। % t % % N ( ।- M F R % t % , % R F R Z N % RP % •0 M < +7 (M0) M ) (' ' ' 1 1 i1 (S M =1 ) F R N (c F R ( (' R M0 c (' / c<% ।

  28. part 28

    16080 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 +6+। ! 4 40 ! F R (c F R N( . । F R Z N % = ++a ! (= F R - M ) f1 i1 =1 g M ! - ( r) (' f 1 i1 . / (c (' ( r) i1 (' 1 f . / (c 0 i1 ! ¸ € • . / (c 1 1 (S RP 0 $ M 10 M $ 0 1 % ! - 0 F R Z N ! 4 40 ! F R (c F R ( । +66। N ! F R - 40 (c F R - 40 ( . । F R - 40 F R Z N % , RP N = ++a ! (= F R - M 1 ), f i1 = 1 g ! - w N( R ! - 4 40 ( R R ‡<U 1 ( r) (' f 1 i1 . / (c 0 9 M (c F R - 40 F R - ! R€• F R Z N( । +68। V O 4 40 nÑW N ' M N ! K (= । F R Z N V O 4 40 nÑW R ' M !þ ! - F R - (S$ w !þ ! - F R - ! - 0? R‡< N !þ ! - F R - % ! - =; | , R RP ! - =, œ F , ! (= । +6Y। F R . N . % ( u• % R § {]^ । KL h ]^ ˜ N F R - ! c Wv M0 c <% U 1 1V ( 1 ¸u 19 (' M . „© (' ( , % % Ì % . „© (' ( ( p R M KL 4 1 1 i1 $ ! - MS R M R ˜ ]^ ¾ Z K L (S ¾ ! - % QÌ ' _ M r p c ¾ Z ] ^ ;d ( '1 ! • r _M । +6H। R; (Volatile) N . b W v। < ! $ — ! - 1 F R Z N, R; ! - R M ~M U 1 f 1, 9 : ; , =1 , M F R ( ! - ( r) (' f 1 i1 . / (c 0 M Íz , RP u 9 Q ( u• W, < RP u 9 R ]^ । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16081 +6k। F R ( @ ( M 1z M 0 < (S M / . „© \- / ‘ j N R ]^। # 1 N K .b ' ' 1 1 M ! - ! $ M . N K % R M . b M ‘M v, , ¬M ! - (c c 1 R M R ‘M ]^ ( % ° 0= , ' : ( ) = ++` %‰ ( F R Z N; (<) = +67 ! (= ( c (S M ) F R ( N; ( ) % N . b = +7a (' ! (= = % (S r _ M W! - M0 c (' / c <% (' ! = (S ( (' = ++k ! - ++o ! O p (' = +6a ! R ‡ < = O (c . „© (' \- / W (' ' ' 1 1 Íz M % N; ! - (u) = ++k ! (= ‘ j । +6o। ]^, F M 0 = O' 1 . b w ।- (+) M % = +6k ! (= M Z (' 1 0= O' 1 , % ' ' 1 1 = +7a ! (= _ M r R (' = ; =1 1 „ (' F R . % N (' N • O ¡ < , | (' 0 (' RP O P % = (c N ! - _ h ! $ (-0 M M c 1/ 9 , ! - ( %° RP$ 9 %< •0 % M । (6) R -= (+) ! R ‡ < •0 < +H ( ) M )M U % RP$ 9 Z N । (8) R -= (6) ! (= %w ( ' 1 9 % w r « ! - r M - 1 9 R;Åh, M ' , = 68o (S % m w O p । (Y) N ©V Q•- (assignment) ! R M c ' ' 1 1 ! = 1 w (S 1 „ ½h । +6`। f 1 - . ।- F R . F R 0Z N c f 1 i1 =1 w 4 -! % 1f - . ।

  29. part 29

    16082 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 +6a। ¸u 19 \- / F R Z N ]^ ¤g . ।= +7a ! (= r _ M W ! - M0 c <% ,! $ F R Z N, M ( 1 ¸u 19 \- / , % ( r) (' f 1 i1 . / (c %R R M ]^ ¤g : 0 1' , M F R RP N \- / , % RP$ \- u9 RMu 9 8 ( ) 1M ) ' ' 1 1 9 ! M& ? %< •0 M । +87। F R . M •। F R . N .b F R . ! - F R . N . b % t= , RP N ]^ 4 1 1 i1 R ‡ < , (' (S , F . b = +6H ! O p Q ( u9 c Wv M U 1 , F R R M ' ' „ ! - RP p ! - RP p ' % M g cM ' : 0 1' , F R N 0 (' RP p % (' RP p ' % -u• ( (' . c % ' ' 1 1 F R . 9 . U M (= , M , RP ( . F R . 4 1 1 ÌZ 1 ( % -u• W। +8+। F R N < ? wV „ . । ( r) (' f 1 i1 . / (c F R ´ (- 0, ´ w ! - 0 1 N < ! - ´ ´ N! $ F R < , , =1 । +86। , Ž -, F M O % i1 । F R N „ (' RP p R ( M ,Ž -! - ~M O M ' ' 1 1 (' F R . 0= , %R N R ! - % i1 , ! - = +6o ! R ‡ < w % 9 M ˜ । +88। 0 1 - , 1 , 0 '% , F M . ।! () (V 1 = úÎU 1 ., f 1, 9 : ; , 0 1 (' ) = - (' 1 ,! - 0? 9 c ' ' %R = 0 '% । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16083 +8Y। 4 F R w /। 4 F R w #%< / u• , ' : ( ) RP w (= 0 1 % ST % ., #%< R€• 4 w (= N W v ) , ' :- (() M0 c NWv ; ( ) p / ; (<) 9 N ©V ) । /M0 () Dt0 e +8H। O 4% N . b ! () ( F ।! () = %O ! -f M Z N .b F । +8k। ]^ 0= O N Dt0 e।(+) D t 0 e w (= c©Z N, ! 4 m 4 m ), ]^ 0= O , M n Rv / n Rv p V । (6) f 1 i1 =1 | 0 1 % ., D t 0 e N .b 1 u? Dt0 e! c u? । +8o। D t 0 e ± = ।(+) D t 0 e N! (c ( ± = c 4 1 1 । (6) f1 # 1 R €• U , = , ' : ( ) NDt0 e 4 m 4 m ; (<) N Dt0 e w (= c©Z N / c 1ª =1 ; ! - ( ) ! () = % © c। +8`। D t 0 e .b M ) = ।D t 0 e w (= N c© W ! $ M #%< ? c M ' , ' : ( ) 4 m 4 m ) f1 i1 ! ¸€• (S M p M n Rv N M সংরÿY;

  30. part 30

    16084 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (<) N 0 P • c 4 1 1 i1 j M. % ; ( ) =1 ) / N … ; (u) N u? W v c ST _³ ;! - (‚) D t 0 e w _ 1 =- = % । +8a। ।(+) b (' ‘‹ b _³ N U 1 M 4 40 0c ) , % RP / OP M ' ' 1 1 N (' R (-0 0? , ! - RP % R ! ' ' 1 1 ± = < ,! - ]^R … / (S M । (6) R -= (+) ! (= ± = - yz ‘M O - yz /OP । +Y7। D t 0 e w /। n Rv ) -% M0 N / , n Rv N … %, - yz M ) = U ! -Dt0 e w / u• । (z M0 () D 9 F +Y+। O 4% N . b ! () ( F ।! () = %O ! -f M Z N .b F । +Y6। ! N D 9।(+) M Z ! - -% M 0 4 40 (' -% M 0 VOD 9 c 1 u? R‡< ND 9 4 40 R R M ]^ , M' , 0= O , = +o ! = %! - = = ., RP$ D 9 (S M । (6) -% M 0 ) M -% M 0 VO D 9 % % M Z M r „, = = ., R M R (c M ]^ K 0= O RP c (S M । +Y8। =1 0 1 % . N— । V O I nÑW c =; = 1 0 1 ., M 0 Â< ƒ ) M -% M 0 ! !% N (c !% । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16085 +YY। -% M 0 ) M M 0 Â< ƒ N D 9।(+) .b N -% M 0 ) M -% M 0 VOD 9 c !þ .bR P 1 1, = = ., RP N R (c M ]^ K 0=O R M D 9 (S M : 0 1' , = Y+ D 9 ! (= N M ]^ ! c • ! •˜ e h . RP$ D 9 । (6) f 1, 9 : ; , -% M 0 ) M -% M 0 D 9 ! (= N! - ! c O M g =1 । +YH। < % c M Z N ( FV 4 40 p V ।(+) ' ' ± = ! - | • c f 1, = ; =1 w , M Z N 4 40 W, RP 4 40 , -% M 0 ) 4 40 RP N < % c ST % , RP 4 40 (S M । (6) R -= (+) ! 1 w (= c©Z % N VO 4 40 nÑW , RP N ' M w u? W, ! w u? ! - (S$ O p „ । -0 () / ! -§ ( +Yk। / w ।(+) # % < N O -% M0 F c =1 (c % N, N u ? M <% ! - / w (= c© ., / , ' : ( ) D 9 w (= -% M 0 ) M ( N; (<) D 9 w (= -% M 0 ! p -%ý M 0 ) (c p p V N; ! - ( ) Dt0 e r w (= § { / Z N। (6) / w (= N c© .b #%< 0 1 % % , ' : ( ) - yz N R M % / ]^ , ! - (c c 1 0= ! = (= (S M %, RP 0= • c˜ e M ;

  31. part 31

    16086 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (<) =; =1 w ! - ' ' 1 1 M ., N Z / _³ M <% • c F .b˜ e M ;! - ( ) N u? ! -<% c ST _³ । +Yo। N … (' § •0 ! - R M R ]^ g । (+) M / N u ? (' 1 u? R‡< N … (' … (' … R , % RP N … ( W% (' R W • 4 40 F +H ( ) 1M ( U 1 N / ' ' 1 1 9, .b 1 1 N u? ( . … (' § O p W .b O , (c c . b, RP … (' § - M M । (6) R -= (+) ! (= N- … (' … (' § ! ˆ ) ' ' 1 1 9 M % … (' … Z (' … § N R ]^ OP . R 0= W% g M : 0 1' , . b R ‡ < +H ( ) 1M ) N … (' … (' § - M M , .b ' ' 1 1 $ R P $ , M , . ]^ g M । +Y`। 4 40 F 1 (' (c 4 40 0 § (' Dt0 Z N।- (+) 4 40 W v M N <% RP 4 40 F 1 (' (c 4 40 0 ! - RP Z N % M R (' R (-0 0? § / R€• (' D t 0 Ì ? , % /OP Ë ! ¸€• ' ' 1 1 9 M । (6) ' ' 1 1 M R -= (+) ! (= / M b ® , % ( { • R 1 Äz < c ! - RP$ (' Dt0 e RP N M • „ c ! 4 1 1 । (8) {U 1 ' / ]^ ¯ h P N ]^-‘P D t 0 (' § / c (S M , M R § / 1V ! 4 1 1 ± = ' ' 1 1 i1 =1 p 0 ! - . (' RP$ ± = D t 0 । (Y) R -= (8) ! R ‡ < ± = - yz ‘M O % i1 । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16087 +Ya। 4 40 F 1 0! - N ।(+) = +Y` ! R ‡ < ¸ • . b ) ! • .b / O P - yz 4 40 ( FV 0 c !þ ! - N % ( { , • /OP Ë ,! ! - = = (S R । (6) F .b 0 = / ]^ - yz N % M , R ! ˆ ), g M ! - RP N % F 1 (' ]^ ( 4 ]^ (c R ) g (repayment) M Mh (' 1 9 M (' g ˜ ( '1 « । +H7। s 9f (frustrated) 1 ।(+) .b N ( = 0 , VO X% (' R Ÿ 4 40 , . b RP N / O P (' R M ! - = = . RP N R ]^, M ]^ - / ]^, R , 0= O R ! 0 1 / (S M , RP N ! 4 1 1 ± = < / । (6) R -= (+) ! R ‡ < O (c 4 40 N %, f 1 U 1S , RP N, R R ]^ 0=O ,§ / (S M । (8) R -= (+) ! R ‡ < ± = - yz ‘M O M । -0 () M r „ +H+। M r „ ।(+) f 1 i1 =1 0 1 % =- ?= ! - N u ? ! -W v c ST _M ., ! - ! () (= ³$ B R ‡< ' %, -% M 0 p M r Z N, # 1 0 1 ., 4 ]^ (O , ' : ( ) RP M r „,R‡< -% M 0 R p 1 0? m , m , 4 40 p U 1, RP b ùM O cO O , ³ R€•O ;! - (<) RP M r „ ।

  32. part 32

    16088 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (6) 4 1 1, , R -= (+) ! R ‡ < / OP , M r „ % , R ( S M O = ' ' M. „ c M 10 M । +H6। M r „ (c c % m ।= +H+ B '¤ , -% M 0 p M r „ Z ! - ' ' 9 1Z N, ' ' 1 1 i1 1 (S M ! - f i1 = 1 1 0 % | ., ( ) f 1 i1 (S M M p (p ± = c <% ! - -% M 0 *O VOp % ¿ %O c! § … ; (<) -% M 0 *O VOp % ¿ %O c, ]^ 0= O ,! p ! b ' (c ( %°p V c <% । +H8। ]^ (O / M r „ । -% M 0 Rˆ M (' • Z N, ’ M0 m , m (' 40 VO b c RÁ M r „ , RP , b ù -– ! - b M U 1 ' ' 1 1 =1 , ]^ 0=O / । ! -0 () O ! -f M Z (' / Z N _ 1 0? = % +HY। b (' ù i1 O u ? । -% M 0 b (' ù O O N <% R € •, = ; =1 w , ' ' 1 1 9 ! • n< %< u? M ! - O ! - O N (' Z N _ 1 RP 1 1 % ô M ! - RP O O N . cR p । +HH। O . b ]^ = 1 ।= +HY ! (= O .b F ]^ , M ' , RP O _ 1 < u? M , < % ˆ ]^ F । +Hk। Z O ]^ (O । ' ' 1 1 M! 1 Íz , b (' ù O Z O (' R M R€• W, % R , = ; =1 , 0 1 =- ?= ., ]^‘P <% M । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16089 +Ho। O 9 । .b b O N ]^ ˜ (' R M ?w | ! - .bR ? = +HY ! (= I u? Mh , .b b M ' ' 1 1 RP N -% M0 F ¿ % g M R€• 9 < । +H`। D 9 b (' ù MÎ O O p ।= +HY ! (= u? M W, D 9 b (' ù MÎ ! $ O , =; =1 , 0 1 =- ?= ., ]^ 0= O ' ' 1 1 i1 RP$ D 9 (S M । +Ha। f M Z / Z N .b % % u? N u? N ।f M Z (' / Z N .bR 1 , ! - KL ° % % % (' u ? ! R €• U , M (' , .b , / c u? N । +k7। f M Z (' / Z N .b]^ ।(+) f M Z N R F]^ R R ]^ $ c= +Ha ! R ‡ < u ? (' % % <f i1 . ' ' 1 1 9R p < % ˆ ]^ । (6) f / Z N R F ]^ / < RP N / cf i1 . 9( 1 < % ˆ ]^ । ; -0 () R l% N! - n _ 1 = % +k+। O . b ! () ( F ।! () = %O .b F । +k6। R l% N ! þ।(+) R l% N , f 1 i1 =1 g , ' ' 1 1 9 RP N _ 1 ! • % 0 । (6) R -= (+) ! R ‡ < F 0Z R l% N _ 1 % R (VX1P N F _ 1! • u? M । +k8। R l% N _ 1 % Wv 1V R … । ' ' 1 1 i1 R l% N _ 1 % Wv 1V ! - R N i1 n 4 9( 1 1V n R l% N „ : 0 1' ,O ( p n 4 i1 % < M ' ' 1 1 RP N _ 1 % R p ! - Wv M ( . < R l% N … (S M ।

  33. part 33

    16090 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 +kY। VOp % R l% N W v b।(+) R l% N n 4 = +k8 ! (= 9( 1 % % n ! - RP n 4 m (' R l% m nÑW 6Y ( ›0) ue ) N RP m N _ 1 % % ' ' 1 1 9( 1 । (6) .b R l% N m .b ' ' 1 1 M! 1 Íz , RP N R -= (+) ! (= 9( 1 % (VX1P W, % R <% (S M । +kH। R l% n M 0 m ·01 _ 1 u ? ।R l% N n -% M 0 m nÑW (O U 1 M 0 m ·01 ' %R 4 = +kY ! R ‡ < % K RP u9 ½ ! - RP M 0 m < % Z (' p n … Z N , M' , ! - M 10 R ‡< ! • u? M । +kk। 1 E ।(+) F R l% n n , < Ÿ m ! - 4 R ‡<U 1 ! • 1E - . । (6) F R l% n 4 1O # 1 ? M 1 E % w O p , ' : ( ) n VO m ! - • ‘‹ b ; (<) F N … m p ! - F N <% m nÑW ³ ³ ; ( ) F N … m ! - n … Z Ž K 1 ! - R = Z (' < % N 1 % N ! - / ! - K ! - 1 µ M < $ * ;! - (u) F N <% • m ! - RP n • N <% <। (8) N … ! - <% _ 1 !þ K ' … ! - <% m _³ । (Y) ' ' 1 1 M01 c b F 4 1 E R p ! -R RP 1 1 $ • $ 9 (' VO % w । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16091 +ko। 4 m (' R l% m O (cb R l% N … (' <% ।= ` ! (= u ? 4 m (' R l% m O (c m R l% N n … (' n <% । +k`। p U 1 R l% n i1 %< M0 „ ।(+) ' ' 1 1 i1 % < M0 1V 4 m (' R l% m R l% N (' … R l% n RP m p । (6) R -= (+) ! R ‡ < M0 M , . 1V  ( ) n 4 9 : ô , M' , Rh M ; (<) RP n _ 1 (' R 4 i1 M % 1! - , M' , 0= (' ' ' 1 1 i1 M 10 ˜ e ; R 0= • । +ka। R l% N .b ! = ।(+) M Z N (' / O N . b = kH $ F $ , œ * , R l% N .b F । (6) M Z N (' / O N n . b = H+ ! R -= (6), = H6 ! - = k7 $ F $ , œ * , R l% N n .b F । (8) , 9 : ; , M 10 M , () % = % (' = ! - = ok ! = % : $ R ‡< ' $ O ! - 1 R l% N . b (' R l% N n .b F । +o7। N R l% F ?w। ; (' (= ?w (' =- ?= %‰ R l% N (' M ƒ „ N R l% n (' RP N (' M ƒ „ ! $ R € • -% M 0 p ।

  34. part 34

    16092 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 b -0 () ( =, Mƒ +o+। ( = K Mƒ।- (+) M O P # 9 % % (8) ! 1 ( = -u9 , % RP ( = c ” w % (Y) ! 1 Mƒ , ' : 9 % - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) +। ` a M O P- ( ) - yz O P ” w N-K L ( ) ‘‹ ' 0 ' ( F Í( = ;d M Z N (' 1 <% c= ` ! (= ! - - yz N / ˜ u ? 4 m (' ; (' 4 m O (c (<) M% i1 M? O© p %, - yz O P ( F + (! ) z ; ˆ Í ( = k (W ) ˆ (<) p% ' ( FV % ' M Mƒ ! - N KL M Z N R ( F Í( = ;d M c= ` ! Mg (' 1M ƒ Mƒ ! - ( ) ! (= u ? ”9 - yz N / ˜ । O (c ”9 ) M ; ( ) / N … c =1 4 m (' 4 m O (c p R ‘‹ ' (' 0 ' / z ; evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16093 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) (u) = ` ! Mg ( ) ! (= / c =1 ”9 ) O (c ”9 p% ' (' ( FV % ' N / z ; (‚) M Z N 4 m O (c p R€• R , <Š v (' M ; ( ) 4 40 O (' = a ! Mg (<) ! (= N … c (S M p O (c p / c N -% M 0 p% V (' R l % 9 (' R , <Š v M 9 6। +6, M OP - yz O P ” w ( F H7 ? v0 () i1 (S M ( } 0) Í( = 8( ) 4 F R =1 %. 9 । 0 1 ) = % O' 1 8। +8 M O P = +8 ! (= - yz O P ” w ( F 67 ( 0) 4 1 1 M 9 Í ( = H7 ( } 0) ( R€• 4 9 40 =1 p । 1 ‘< ' ' 1 1 M 10 (S RP 40 =1 !% ) RP % % ( p O' 1 ;

  35. part 35

    16094 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) Y। ' 1 () (+) M O P- ( ) - yz O P ”w ( F + ( ) S i1• O (! ) %. 9 Í( = H( Š ) (ò = 4 _R9 %. 9 ; 4 0 0 (' z (' RP (<) M% i1 M? O© _R9 4 / %, - yz O P ( F k (W ) µ ( S M R€• Í ( = 6 (¸ ) ˆ O 0 ; M M ƒ, (' ( F + (<) 4 _R9 4 (! ) %. 9 Í( = H( Š ) S 0 = / %. 9 (' 1Mƒ, (' R M ƒ RP _R9 4 Mƒ । / µ ( S M R€• O 0 ; (' ( ) i1• / 4 _R9 4 / µ„ , ! - RP µ O , 0 (' R c (S M M ; (6) M O P- ( ) 4 _R9 4 - . f1 µ K% 1 ; (<) 4 _R9 4 . „© % ; (' ( ) 4 _R9 4 / µ [• 9 9 , fø (c ) = (' RP - . µ f 1 (S O (c . „© % । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16095 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) (8) M O P,- ( ) (S M O 4 _R9 4 µ R€• R R f eg O ; (' (<) Ÿ O 4 _R9 4 µ c (c (S M O R R f eg O । H। +o M OP= +o ! = ! (c %‰ N M (= ( = M ƒ Mƒ / z । ÈÉ - yz O P ” w N-K L ( F Í ( = ;d (' 1 ! - - yz N / ˜ । k। = M OP N ( ) - yz O P ” w N- % -% M 0 K L ( F Í( = ( FV ;d (' 1 -% M 0 % । ! - - yz N / ˜ ; (' (<) M% i1 M? O© %, - yz O P ( F 6 (¸ ) ˆ Í ( = +Y ( n€) ˆ M Mƒ ! - N-K L ( F Í ( = ;d (' 1M ƒ Mƒ ! - - yz N / ˜ ।

  36. part 36

    16096 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) o। = M OP ’ = ( ) - yz O P ”w N- O , M • RP K L ( F Í( = OP R 1 ,! (= ;d (' 1 % Z N (' ! - - yz N % Z % P @ / ˜ ; (' m ! $ ( F H7 ( } 0) (<) M% i1 M? O© 9 KL N %, - yz O P ( F + (! ) M< % (' R ˆ Í ( = k (W ) ˆ R , ( , M Mƒ ! - N-K L <, — <, - . , ( F Í( = ;d “ < (c (' 1M ƒ Mƒ ! - O p „ - yz - yz N / ˜ । ' । O – - ! ! þ (= F N M Q 1E % nŽ E % ! - OP M! 1M , N• % Z , R -% M 0 ) (c R -j , % ? • M • - yz O P R 1 । `। 6H M OP 4 ]^ - yz O P ” w - yz N 0= (O / R Q N .b = 6H ! (= (statutory) ]^- M ( F 0 1, =- ?= Í( = ;d %‰ । ('1 ! - - yz N / ˜ । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16097 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) a। 88 M OP = 88 ! ( ) - yz O P ” w gŠ Z (= 4 _ 1 ]^- ( F ;d Í ( = ? ( F ½ M d (' 1 M %% b M <% । ! - - yz N / ˜ ; (' (<) M% i1 M? O© %, - yz O P ( = H ( Š ) ˆ M Mƒ gŠ Z ]^- ( F ;d Í ( = d (' 1Mƒ (' R M ƒ Mƒ ! - - yz N / ˜ । +7। / () M OP N R - yz O P ” w, F . b, F 1 M (' F 1 - yz F 1Z (' 1 g „ W ' ' M RP N R / (' ! R ]^ = %‰ (' 1 - yz N ! -, .b , - yz N § -% M 0 ( / ˜ । । ++। Y` (+) M OP = Y` ! (+) - yz O P ” w ( F H7 = (S =1 ( } 0) 9 Í( = 6 w 1 u? (¸ ) %. 9 M <% O' 1 । । (6) M O P = Y` ! (6) - yz O P ” w ( F H7 = (S 1 u? ( } 0) 9 Í( = 6 (VX1P 1 • (¸ ) %. 9 ' ± N RP ! - - yz N / ˜ u ? (VX1P 1 O' 1 । , ' ( p RP ।

  37. part 37

    16098 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) (8) M O P = Y` ! (8) - yz O P ” w - yz = (S 1 u? N R ]^- N (VX1P 1 , ( F Í ( = ;d । (' , RP N ]^- ˜ % R R ]^- $ * %, • <Š u9 Ž (package) ö' • c ( = H7 ( } 0) 9 ! -, ^ N . b, ( F - yz N-K L (' 6 (¸ ) %. 9 , (= , । +6। Ya, H7, H+, M O P = Ya, H7, H+, - yz O P ” w ( F 6 (¸ ) kH, k`, o+, kH, k`, o+, o6 o8 ! = %. 9 Í ( = H ( Š ) %. o6 o8 (S ' ' 1 1 (S 9 ! - O - yz N / ˜ । 4 ST F! $ N <% ! - -% M0 Á N … । +8। H+ M OP = H+ ! = - yz O P ” w ( F H7 (S N _ 1( ( } 0) 9 Í ( = + ! - (V‘ 1< M (! ) %. 9 O' 1 । । +Y। H8 HY M O P = H8 HY ! - yz O P ” w ( F 6 (¸ ) (= 91 q t ' ' %. 9 Í ( = H ( Š ) %. 1 1 (S O 9 । 4 40 1 1 RÁ । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16099 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) +H। k6 M OP = k6 ! (= - yz O P ” w ( F 6H 4 40 ( 0) 9 Í ( = H7 4 40 1 ‘< ( } 0) 9 ( R€• 4 । 1 1 „ - ( p 4 1 1 (S N O' 1 । +k। kk M O P = kk ! (= - yz O P ” w - yz N 9 9O (' 9 9! R ]^- M ( = R‡< (= ;d ! -, - yz N ]^- N 1 9 ) ˜ %, ( F + (! ) %. 9 Í ( = H ( Š ) %. 9 । ! - - yz N / ˜ । +o। o7 M O P = o7 ! (= - yz n / ˜ । =- = % -% M 0 % = F n ! - ( = +77 (! 0 ) 9 (c c F n % % । +`। `+ `6 M O P = `+ `6 ! - yz O P ” w ( F H ( Š ) = (S ! - =1 9 Í ( = H7 ( } 0) ), N u ? M <% 9 O' 1 । ।

  38. part 38

    +a। `6 M O P = `6 ! = - yz O P ” w ( F H7 (S 4 ST _³ ( } 0) 9 Í( = 6 4 | % (¸ ) %. 9 c 4 ! -, F . b, - yz 1 1 i1 @ N / ˜ । M %% µ M O' 1 । 16100 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) 67। a6 M OP ' ' 1 1 - yz O P ” w - yz N (S O (p ~M R ‘M ]^- (temporary storage) = 0= Wv RP ]^- a6 ! (= W v ,! $ ( F Í( = N( । M0 d (' 1 । 6+। 1M0 () M OP M 10 () - yz N R ‘M (= (p M .b ! ]^- 0= Wv - yz =; =1 OP ” w M ]^- ! 0 1 =- ?= % ( F + (! ) %. 9 Í N O' 1 । KL ( = d , (= , ! - - yz N / ˜ । 66। ? v0 () M O P ? v0 () (= - yz O P ” w ( F H7 F R ! = ( } 0) 9 Í( = 8 = % %‰ ( ) %. 9 ' ' 1 1 (S O ! - - yz N / ˜ 1 % । । 68। ? v0 () (+) M F R . ( ) - yz O P ” w - yz N ? v0 () = N R ‘M ]^- (S F R - . M ( F Í O' 1 (' 4 ]^ ( = ;d (' 1 gŠ M R€• F R ! - - yz N ¬ = ( O । / ˜ ; (' (<) M% i1 M? O© %, - yz O P ( F k (W ) Í ( = 8 ( ) ˆ M — Mƒ (' ]^- ( F Í ( = ;d 1Mƒ (' (' R = Mƒ Mƒ ! - - yz N / ˜ । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16101 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) (6) M F R . ( ) - yz O P ” w - yz F R N N R ‘M ]^- ]^ 0= O (ò = M ( F Í % , R ( = ;d (' 1 (c - yz ! - - yz N ' । / ˜ ; (' (<) M% i1 M? O© %, - yz O P ( F 8 ( ) Í( = 8( ) ˆ M — Mƒ (' ]^- ( F Í( = ;d (' 1M ƒ (' R = M ƒ Mƒ ! - - yz N / ˜ । 6Y। /M0 () M O P /M0 () - yz O P ” w ( F H7 = +8k, +8o, +8`, +8a +Y7 ( } 0) 9 Í( = 6 ! = (S D t 0 e (¸ ) %. 9 _ 1 =- = %‰ ! - - yz N / ˜ Dt0 e ˜ । ! $ NDt0 । 6H। (z M0 () M O P (z M0 () ]^- gŠ ( = . b, = +Y6, +Y8, +YY +YH ! - yz N R ‘M = (S D 9 w (= ]^- 0= Wv - yz c©Z N ! - F M %%, OP ” w M ]^- ! RP w (S VO 4 ( F Í( = Š d 40 R p O' 1 (' 1 (' D 9 - V =- = ! -, F . b, RP N %‰ । / ˜ , ]^- gŠ .b O (c c . b RP OP ” w ( F H7 ( } 0) 9 Í ( = 8 ( ) %. 9 ।

  39. part 39

    16102 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) 6k। +Yo M OP= +Yo ! (= - yz O P ”w ( F 6H / N … (' ( 0) 9 Í ( = + … (' … (! ) %. 9 R § ! -, F . b, - yz - M ' ' 1 1 ( N / ˜ । O' 1 । 6o। +Y` M OP = +Y` ! - yz O P ”w ( F 6H (= ' ' 1 1 (S ( 0) 9 Í ( = + O (! ) %. 9 / N, M ƒ „ ! - - yz N / ˜ § । । 6`। -0 () M OP -0 () - yz N R ‘M (= M ƒ „ . b ]^- 0= Wv - yz ! M= =; OP ”w M ]^- ! =1 0 1 =- ?= ( F + (! ) %. 9 Í N % O' 1 । KL ( = d , (= , ! - - yz N / ˜ । 6a। +HY M OP -% M 0 - yz O P ”w ( F H7 = +HY ! = ( } 0) 9 Í ( = + (S Z (! ) %. 9 O . ! - - yz N / ˜ N _ 1, O . । * U 1, = 1 w u? M O' 1 । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16103 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) 87। +k6, +k8, M O P R l% N - yz O P ”w ( = (¸ ) +kY, +kH, n 4 %. 9 +kk +k` = +k6, +k8, +kY, +kH, +kk ! - - yz N / ˜ +k` ! ) = % । O' 1 । 8+। +o7 M O P -% M 0 RP N 4 R l% N ( = ¸ % < 9 (' 1M ƒ M ƒ ?w | - V ! - RP %‰ g % = % O' 1 । ]^- gŠ % RP ] ^ ( = d ; ! - - yz N / ˜ । 86। = M OP Q g ( ) - yz O P ” w - yz . N Q gŠ N R ‘M ]^- M R € • m !% 0 = W v RP ( (' ( ]^- ( F Í z । ( = Š d (' 1 , (' - yz N ]^- ˜ % R R ]^- $ * %, • <Š u9 Ž (package) ö' • c ( = H7 ( } 0) 9 ! -, ^ N . b, ( F H7 ( } 0) 9 - yz N-K L ( = M0d , (= , (' 1 ! - - yz N / ˜ ; ('

  40. part 40

    16104 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) (<) M% i1 M? O© %, - yz O P ( F + (! ) ˆ Í ( = k (W ) ˆ M Mƒ ! - - yz N R ‘M ]^- M 0= M ]^- M ( F V ( = Š d (' 1Mƒ, (' M RP N ]^- ˜ - ]^- =1 , % F • <Š u9 N c Q | N c ( = H7 ( } 0) 9 (' 1Mƒ, ! - ^ N .b( F H7 ( } 0) 9 Í( = N-K L Š d , (= , (' 1M ƒ Mƒ ! - - yz N / ˜ । 88। = M OP:  ( ) - yz O P ”w ( F + (! ) %. 9 Í ( = ( )! ; (= ( 1 H ( Š ) %. 9 Mh 1 O % ; (' (' . ' ' (<) M% i1 M? O© OP (' %, - yz O P ( F k (W ) 1 Í ( = 8 ( ) ˆ OP = M , M M ƒ ! - ( F + (! ) , j (' %. 9 Í ( = H ( Š ) %. 9 (' 1Mƒ (' R = Mƒ ; Mƒ । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16105 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) (<) ! (= / ˜ c ‡0 % RP 9 , • (' ( ! $ B RP 1 = ¼z (' = ¼z R€• ; ( )! (= / ˜ M< % (' . „© \- (' / ˜ .F -„ .F M < c R €•K% B ; (u) ! (= 1 OP i1 OP 9 = M RP$ 9 Z OP W ; (' (‚) R -R ‡ < ! þ K ! • 1 ? z (' R M ! •

  41. part 41

    (' z ; 16106 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) 8Y। +a8 M= +a8 ! R -= (6) ! - yz ( g ( F +7 (M0) (= %< •0 M 9 Í ( = 6H ( 0) (' 4 R 9 (' 1M ƒ Mƒ । 4 40 N nÑW M § %0 ( g M •, RP$ 1O % M( % । 8H। 6+8 M O P = 6+8 ! R - ( ) - yz O P ”w ( F + = (6) ! (= Mƒ M 0 •0 (! ) %. 9 Í( = H( Š ) M01 O' 1 । %. 9 ; (<) M% i1 M? O© %, - yz O P ( F k (W ) Í ( = 8 ( ) ˆ M Mƒ (' ( F + (! ) %. 9 Í( = H( Š ) %. 9 (' 1Mƒ (' R =Mƒ Mƒ । 8k। 6+H M OP ! (= ( ) - yz O P ”w( = + ( = -u• (! ) %. 9 (' RP$ ( = -u• ; (' z *O z (<) M% i1 M? O© ? ( 9 4 %, - yz O P ( = + R (' 4 40 (! ) ˆ M Mƒ (' / 1 1 9 (' , ( = + (! ) %. 9 (' 1Mƒ P @ ¬ = œ • (' R = M ƒ Mƒ । 4 R 4 40 ' %, M 9 ' / 1 1 9 %< R - M M O' 1 , evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16107 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) 8o। = M OP ’ = , ( ) - yz O P ”w( = + M • RP O P (! ) %. 9 R 1 , O , %- ! - - yz N / ˜ f- f- Ä0 (c ; (' gŠ (<) M% i1 M? O© -% M 0 (' R %, - yz O P ( = + (! ) - yz ' ˆ M Mƒ (' (' R M< % < ! -= ( = + (! ) %. 9 (' 1Mƒ , O P M<% (' R = M ƒ Mƒ R Rw W (' ! - - yz N / ˜ OP R -% M 0 W । (' . R -% M 0 W O (c O P (' g 1 i1 (' . R % b U ! -O * ।

  42. part 42

    8`। = M OP W 0 = U 1 ( ) - yz O P ”w ( F + (' (û (! ) %. 9 Í( = H( Š ) ! = %. 9 ; ; (= ( 1 Mh (' 1O % . (<) M% i1 M? O© OP (' %, - yz O P ( F k (W ) OP Í ( = 8 ( ) ˆ M01 RP (û 1 OP M Mƒ (' ( F + ”wO , <  (! ) %. 9 Í( = H( Š ) %. 9 (' 1Mƒ (' R =Mƒ Mƒ । 16108 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) ( ) N M / R ! (' (c ; ?w | %‰ R € • (' R R ]^ 0= ( (' 0 = c M O RP N % %, “ - yz ' ; (' (<) ! (= / ˜ N M< % < 8a। = M OP -% M 0 ( ) - yz O P ”w ( F + % (! ) %. 9 Í( = H( Š ) (' ( z % %. 9 ; _ÅP - - M (' -% M 0 !% (<) M% i1 M? O© (' %, - yz O P ( F k (W ) Rv Í ( = 8 ( ) ˆ Rv (' V M M r (' ( F + ( p O P (! ) %. 9 Í( = H( Š ) ( c ) 1Mƒ %. 9 (' (' R =Mƒ - - M Mƒ । , O P R € • RP - - M R „ ( p (' Z . % '¤ '¤ । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16109 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) O – ।- ! Mg (= 1= M ! $ ô R - - MU 1‡< - - M , %R M M R 1 । Y7। = M OP ]^ ˜ ( ) - yz O P ”w ( F + N, R ]^ 0= (! ) %. 9 Í( = H( Š ) , (' ! (c %. 9 = ! - - yz N / ˜ %‰ U 1 M Z N ; (' -% M0 ! - (c M 0 (<) M% i1 M? O© V -% M 0 +.k %, - yz O P ( F k (W ) % 9 ) ( p Í ( = 8 ( ) ˆ ) M (' M Mƒ (' ( F + (! ) %. 9 Í ( = - P @ ) M H ( Š ) %. 9 (' 1Mƒ (' (' @ < , R = M ƒ Mƒ ! - c© (' - yz N / ˜ । < , c© O p । Y+। 6Y8 M OP= 6Y8 ! - yz N ]^- ˜ % = (S ’ =% t - yz O P ” w - yz N O , 0 R ]^- M ;d p (' N M , / (' 1 (' , RP N ]^- O - V 4 ˜ %, RP O P ”w 1 % । ( F H7 ( } 0) 9 Í ( = 6 (¸ ) %. 9 ।

  43. part 43

    16110 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) Y6। 6Yk M OP = 6Yk ! - yz O P ” w ( F + (! ) = (S O %. 9 Í ( = 6 (¸ ) %. f1 0? 4 9 । w c =1 f1 - . , RP f1 4 1 1 9 % F R p 4 1 1 i1 : ô Rh M O' 1 । Y6। 6Yo M OP= 6Yo ! (= ( ) - yz O P ”w ( F + : = % (' (! ) %. 9 Í( = H( Š ) -% M 0 V 6Y ( ›0) %. 9 % 9 ) Q 1, nŽ ! - - yz N / ˜ KL ' (' Q 1, nŽ ; (' KL ' ’ (<) M% i1 M? O© (%- _ 1 O %, - yz O P ( F k (W ) =- ?=K% = K %‰ Í ( = 8 ( ) ˆ । M Mƒ ! - ( F + (! ) %. 9 Í ( = H ( Š ) %. 9 (' 1M ƒ Mƒ ! - - yz N / ˜ । YY। = M OP R -R ‡ < - yz O P ”w ( F H7 !þ K R‡< 1O ! ( } 0) 9 Í ( = + W ! $ (! ) %. 9 1 (' ! ! -, F . b, - yz (= ! $ 1 N / ˜ । ' । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16111 - yz = , ( = /Mƒ - () , F M (+) (6) (8) (Y) YH = M O P, 4 - yz O P ” w ( = 6 (¸ ) R 40 ) %. 9 । M Z N % N % ' ' . / RP N <% R€• N % . M %% M Q . F ।

  44. part 44

    (6) R -= (+) ! 9 % % (+) ! R ‡ < ° +o 6o ! % (Y) ! B '¤ , M OP N u? R‡< N , d d , Z , N — c , 4 KL Rˆ M 0 ? I , F - 1 = M O' 1 % N u? O' 1 , g % ]^ (c c 1 Z $ 0 = , % RP . b - yz O P M #$ ? ( (notify) U 1 - yz %‰ _ 1 QÌ R P 4 1 1 9 0 , % ”w! = (= , ' : ( ) - yz u ? RP u ? _ 1 N . c =1 %; (<) - yz u ? _ 1 M %% R p c • ' %; ( ) . MV % c - yz u ? W Z %: 0 1' , RP$ 0 ' ' 1 1 i1 ( +7 (M0) 1M ) 0 i1 (S M =1 ) RP ( 0 = ]^, g! -R Ršõ ¬M - 1 0= । (8) ' ' 1 1 , R -= (+) ! 9 % % (8) ! 1 ( = MV ! - . b gn M 1 = (= MV (ST c - t ( § %0 M # ! $ 1 1 %. , ! . RP ' ' 1 1 । +o6। Mƒ 1 M =।(+) M O P = +o+ ! R -= (+) ! 9 % % (8) ! 1 ( = -u9 -u9 , % ,R c (c Mƒ ˜ % ÈÉ ,( P ! (= M ƒ । 16112 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (6) M OP ! $ N, ! =- = %‰ = +o+ ! ˜ ( = -u• W (' 'z ¬ ' ± , M< % < „ , % RP ( = -u9 W % N ! - c ” w - yz = (= । (8) = +o+ ! R -= (+) ! 9 % % (8) ! R ‡ < ( = c OP ”w! = = (= 0 O p „ । (Y) M OP ; ² ! ( = -u9 M ( P , % ”w ' ( = c , .b , (' 1M r ;d (' 1Mƒ । +o8। / , %- m , F M।-(+) = +o+ ! R -= (+) ! 9 % % (8) ! 1 ( = - yz N # 1 N / ˜ , ' :- ( ) N — , v / N = +o+ ! R -= (+) ! _ 1 ; (<) ! () (= %‰ - yz ! -R %, ,g 1 , 1 | ; ( ) N R€• w 0? • Z ,( , 1 - P N; (u) ! = (= %‰ - yz ! () (= -u• ( = M% 1( = - yz M %%। (6) R -= (+) ! B '¤ , % OP N c v O ¡ , % # 1 N - yz %‰ c! (= M / , ' :

  45. part 45

    ( ) b 9 . N; (<) RP Z b O R Z N; evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16113 ( ) M N, 1 u ? XP ! - v = , -– , RP 1 u? - U 1 , % RP 1 R‡< N, M RP % / O P RP %‰ (-0„ ' %‰ _ 1 ( ' RP %‰ = Rxu 9 d” ( % ' । (8) .b ( = c! (= M% ! - Mƒ = W, .b! = % (S ' ' 1 1 N % m O p „ ,! -! .b M% !< % b N _ 1 I gn M 1= ) w' । (Y) gn M 1 = (' % ˆ (c B '¤ , M% 1= , M ' , ( ¯³ ' ( p .b © Ë , .b ' '0 P ‘ - . 4 i1 . •Z N (' (c %- m ! - M M% i1 wV , ( = -u• , % 4 i1 ., . b % (' ' ' M M . b, N (' N % (' 1 % (' M M g M , M R (c / ˜ । (H) M / ˜ 4 1 1 i1 • , % (F 4F e 0 ( 4 M 1M # ! 1 1 / - yz % = ' ( p , =; =1 . b, <% M0 M , M RP % RP 1 1 , ( ) . b RP , D (' (c 9 , .b i1 Q Z ! - ! x ? i1 =1 i1 . Ÿ - yz % ; ' ' F ! - I % Z O P (@ M ; (' (<) (c . b, (F 4F e 0 ( 4 M 1M # ! 1 1 i1 M 10 ! - p RP ' ' R p c (F 4F e 0 ( 4 1 M M ! # ! 1 1 9 $ „ ˜ , g %O- $ O- ˜ e M , %, RP$ M0 M RP (@ (' , .b ,O- ˜ e M o6 ( h ) ue ) M0• ' _ 1 • <% M । 16114 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 1-0 () 4 1 1 i1 . (enforcement) +oY। 4 | ।(+) f 1 i1 M 10 ., 4 1 1, . ), % 4 | % । (6) Ð Ñ KL ! -R =O p „ R € •, p , V 1 1 R³ W! $ %™ µ n0%, M' , (S µ M ) ÐÑ 1% ’M h . 4 | ' h। (8) f1 Q - ÐÑ O p ! • „ 4 ÐÑ O p M/ p । (Y) 4 ÐÑ O p M/ V 1 b , N, 1 R 4 | ! - « ÐÑ O p % .F (c c -p = « c 0 % ø 9 1•- e ¦ । (H) ! = R €• U , f1 -– 4 1 1 1 ! - = 1 w । +oH। -% M0 @% R r T ।(+) , 9 : ; , -% M0 @% R r (Bangladesh Single Window) T = Y`, H+, H6 `+ R ‡ < M %% M O • 1 g 9, % t ! - 9 M <% % D w M , / , F R -, D 9 Dt0 e ! - yz OP ! • M 1z p % M । (6) R -= (+) ! R €• U , f 1 -% M0 @% R r 0 9 ! • | M/ T ! - RP 0 9 -% M0 @% R r ( 9 M • ' । (8) ( -% M0 @% R r ) ! - • 1 g 9, % t 9 M -p T (CLPIA) ! -– = « -% M0 @% R r 0 9 I । (Y) f 1 = ; =1 w RP 0 9 ¦ , %, 1 = 1 w =1 ।

  46. part 46

    evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16115 (H) f1 i1 =1 w M , / , F R -, D 9 Dt0 e! - yz O P % D w µ M %% M <% । (k) f 1, 9 : ; , # 1 MÎ « ! •p • ¦ , ' : ( ) Ï , Q f 1, ; (<) Q f1 ! 4 (S MÎ ( 4 ) M 1M ! 1 1; ( ) • • 1 g 9, % t 9 ¬F -p T ! =। (o) R -= (k) ! (= I p • -% M0 @% R r 0 9 1 ± = « ! - 01 M । (`) f 1, 9 : ; , -% M0 @% R r O c w , g (c c 1 =1 । +ok। 4 1 1 i1 M %% ' b M< % ! - < ।(+) 4 1 1, u? @R p (' ! (= • M <%Z M %% b (' f 1 b M< % % ! - ± = < । (6) .b! 4 1 1 , R -= (+) ! (= , M %% f1 M< % , . b RP M %% f 1 Q• - . ! $ O P (S = RP 1 1 x i1 (' . F M%% 4 % P ! • ( % % OP M । (8) R -= (6) ! (= F • % M% ! $ .F „ ˜ , R K% । +oo। P @ ‡ 0 . ।(+) M ' ' 1 1 Æ ' , OP / ˜ N (' ! x _ 1 M %% b Q - W , % RP O P -% M 0 4 % )( p ( (' (' -% M 0 (' -% M0 Á (c (' ¦ (' -% M 0 0 (' -% M0 p Á ‡ 0 । 16116 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (6) R -= (+) ! = % ÈÉ ' ' 1 1 OP ‡ 0 , M Æ ' , RP O P Q - ! (= % Z •• , f (F • < ‹O, Q 1, nŽ, KL ' , (' •• , f (F • < ‹ O , Q 1, n Ž (' KL ' ’ ‹O, (' ‘‹ , (' i1 9 : (c N (' N — (' U 1‡< ! ! = N - yz M %% b W । +o`। ‡ 0 ! $ OP 4 1 1 Ëó < ( ।(+) = +oo ! (= < 4 1 1 OP ‡ 0 RÁ , < RP O P (F 4F e 0 ( 4 M 1M 4 1 1 9 % (= ? ( , ! - RP O P ( OP % ‡ 0 U 1 9 (F 4F e 0 ( 4 M 1M 4 1 1 Ëó < ( % ° % ! - RP$ % 1V 9 (detain) < । (6) R -= (+) ! R ‡ < 4 1 1 Ëó < RP R -= R‡< OP %, M ‡ 0 c P @ M< , % RP O P ( % ° ‘ P M ! -! $ % w (' , (c' , ‡ 0 M 10 M । (8) = +oo ! (= ‡ 0 U 1 4 1 1 ¸ = OP ‡ 0 R p ' ! - . ' cf % ! -! $ c M (' M ! %< M0 M ,! - RP O P Ëó < ‡ 0 (S T ! - ‡ 0 1 9 Z % • ! • % RP 1 1 (' (c O P i1 • ! - RP . i1 Q. । (Y) % % O ‡ 0 । (H) 1= R € • (' ! (c R€• © Ë . b, ' ' 0 P - yz ‘ - . । +oa। “ N Rxu 9 c m OP M !J- . ।(+) .b ' ' 1 1 Æ ' , = +oo ! (= ‡ 0 ˜ OP M ( FV / ˜ N“ < W .b RP O P 9 ! -( %° (F 4F e 0 ( 4 M 1M 1 1 # ! $ 4 1 1 Ëó < R p ।

  47. part 47

    evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16117 (6) M R -= (+) ! R ‡ < (F 4F e 0 ( 4 ! Æ P @ ' , RP O P M ( FV RP$ N “ W ! - RP OP M (' !J- • , % 1 M0 M (' , (c' , RP O P (c 9 Z %, ( %° ‘P M0 M । (8) . b R -= (6) ! R ‡ < (F 4F e 0 ( 4 OP !J- c M0 M .b ' ' 1 1 '0À * ! ¸€• i1 $ QZ $ ˜ _³ f % 4 9 RP OP % ! - RP O P f % 4 M !J- M )' । (Y) f % 4 - yz O P M (' !J- ! - R -= (6) ! R‡< 1 1 9 j (' !J- W ( %°! x ? M । (H) . b f % 4 M h (' (c R -= (6) ! R ‡ < 1 1 Íz , O P M ( FV / ˜ N“ W .b Ÿ 0 ˆ 01 ! - ± = M RP N c ' 'O p „ M 10 M ! - RP OP! $ M 10 % )' : 0 1' , % .b Ÿ 0 % ˆ 01 ! - ± = O RP$ 1 „ । (k) . b R -= (6) ! R ‡ < 1 1 9 RP$ OP , .b ! = (= % 1 - 1 1V RP O P 9 < c M 10 M । (o) M OPQ M ( FV / ˜ N“ W! - M Ë RP N R P M. „ ' , % - (' !J- । +`7। „g . ।(+) ! ¸ € • . / 4 1 1 M Æ ' , OP ! (= ( = -u9 W , % RP O P „g । 16118 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (6) ! (= % = ' ' . / 4 1 1 M ! $ Æ ' , OP ! (= % ( = -u9 W , % RP O P „g । (8) ! (= „g Z F OP „g @ @, ! $ % O p „ c, i1 . / 9 4 1 1 Ëó < R p (' , M P - œ • ) 4 1 1 ' % 9 ' / 1 1 9% । (Y) ! = (= OP 4 1 1 (' ' / 1 1 Ëó < % ! - - yz ( =• ˜ %, RP 1 1, !< XP ' — ~f0 % Ï 9 Ëó < c R p (S M (' RP Ï 9 ± = । (H) R -= (Y) ! (= OP U 1‡< 4 1 1 Ëó < %, RP 1 1 RP O P ”w ( MV 1 „ । (k) R -= (H) ! (= MV R€• 4 1 1, % ˜ ( = MV .b ' / 1 1 gn M 1 = (= . ! - = K (= ' , ! . ! - ! = K (= ' : 0 1 ' , 4 1 1 M ! ( ? , ( P OP ” w 'z .F W (' m P - W, % , ( =• M ˜ , !< _³ ' — ~f0 % Ï 9 Ëó < c (S M (' RP Ï 9 ± = । (o) M 4 1 1 9! $ , ( P O P ” w 'z .F (' m P - , % RP 1 1 i1 M 10 (' O , ! • r _M ., !< _³ ' — ~f0 % Ï 9 % % ˆ. ˆ Ëó < c RP OP ‘P M ! - % • ! • U 1@ M ² = R\1 1 1 9 0 ।

  48. part 48

    evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16119 +`+। ‡ 0 . ।(+) ! (= j 1= .F O R / ˜ N (' M %% b (' b ' — ~f0 % Ï 9 !< _³ !% ) p “ < W % ( ? 4 1 1 RP$ Æ °% M , RP Ï 9 RP$ N, M %% b (' b ‡ 0 c । (6) gn M 1 = (= Z ‡ 0- 1 ! - R $ 1 ' , RP$ Z 1 ! - R $ 1 ' । +`6। O ‡ 0 ! - „g . ।(+) (F 4F e 0 ( 4 M 1M # ! $ 4 1 1 (' ! (= % = (c 1 1 9 M ! 1 Æ P @ ' , / ˜ N (' M %% b (' b, ! (= j 1= cO R (' @ , p “ . W ! - = +`+ ! (= ‡ 0 1 U 1R ( 0 W, % Æ K , ! - ‡ 0 $ N K , M %% b (' b ! • %< • U 1 ü p RP N, M %% b (' b c ‡ 0 (' । (6) R -= (+) ! (= 1 1 OP ‡ 0 (' U 1‡< ! < Q. ‡ 0Z p (' R 9 < ! - ‡ 0 (' ' 0 À * RP ! • Q. (S % p • m 1 0? : I । (8) ! = (= % ‡ 0 gn M 1 = = (S , ( , % । (Y) U 1 ‡ < R -= B '¤ , (F 4F e 0 ( 4 M 1M # ! 1 1 U 1S M ., 4 1 1 (' ! $ . / OP % ( = . b, ( ) RP ( = - yz O P , (' ”w P @ m Á RP ( = - yz „g ; 16120 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (<) Mg ( ) ! (= „g @ 0 ! - ‡ 0 (' % ˆ ?w (' =- ?= A % ! $ P @ m P N, ! - ! (= 1= @ (' R ! % M %% b (' b 9 ;! - ( ) RP ( = - yz (' - yz * W! $ OP „g , 9 ± = % (' % = R € • (' N . b RP$ ( = -u• W (' -u• * W, R 9 (' R ( = R € •, = F -u• ! b , % (' । (H) R -= (Y) ! = % % -% M 0 p% V ` ( 9) % 9 ) ² !% , ! - -% M 0 % 6Y ( ›0) • F % % (Contiguous Zone ) ) ² % ) F । (k) R -= (+) (6) ! (= (' R -= (H) ! R ‡ < !% K R -= (Y) ! (= ( 1 . O P i1 B c (' ( c, % < (S M O , ”w M € , gn M % (' (c 1= „ ।

  49. part 49

    +`8। ‡ 0 -j M %% ।(+) ! (= M 4 1 1 . / OP S ‡ 0, M01 , . . % ! - P @ M Æ , RP ‡ 0, M01 , . . % © M %% b ! (= -u• ( = .F , % RP M %% b R€•( । (6) R -= (+) (S ( M %% b ' b ' 0 À * (S % R (= OP 9 g M । (8) 4 1 1 i1 (' . F 4 % P RP M %% b (S % % M% ! $ .F „ R K% । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16121 +`Y। ‡ 0 -j M %% N - . ।(+) ! (= M 4 1 1 (' . / OP S ‡ 0, M01 , . (' . % ! - P - M ! Æ , RP ‡ 0, M01 , . (' . % © M %% b N! (= -u• ( = .F (' ! (= ( = -u9 R€•O ¡ , % RP 1 1 (' M& i1 . / O P M %% b , .b , N i1• „ ! - - . । (6) M 4 1 1 (' M& i1 . / O P R -= (+) ! (= M%% i1• „ , % RP M % % Q• - . ! $ OP (S = , x i1 (' . F R 4 % P! • ( % RP O P M । +`H। '! - ‡ 0 . ।(+) M R P 1 1 Æ P @' , -% M 0 Â< ƒ ), % ! - 0 , N % c (' % Z N O ¡ W (' W (' W, % RP$ ' (' , R v . b, R ( ) , ! - ( ) • (-0 ³- ³ £Ñ (rummage) ‡ 0 ; (<) R R . N . ! - ‡ 0 ;! - ( ) ‡ 0 c M %, - ú (' v ‚ £% । (6) R -= (+) ! R ‡ < ( p  ( ) M n ' (' Rv ( ) • , % 1 Q (' Q Rv = (' ! ¸ € • . / i1 . c V1 - (' f ; (' (c QZ A RP ' (' R v ( % ’ = ,! - RP ( %°' ! - RP R v @ @( , ! - M R RP$ O' 1 , % (' Rv ; RP Rv = ,! - - ! d % ?1 •' Rv •( O' 1 % R R d % ? 1 ; 16122 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (<) .b (' R v O (c ' • , .b ' ' 1 1 R ' (' R % = % Ë A ( %° , ), (c % A O' 1 %, d % ? 1 (VX1P । +`k। O P . . ।(+) N % - yz MV (S T ' ' 1 1 ( ) OP M %% b (' • RP 1 1 9 R p (' M ) ;! - (<) % u9 ! - p ? ( OP . । (6) ' ' 1 1 R -= (+) ! (= ˜ . % ˆ. O P (' Ëó < R p OP . b ! - ' / 1 1 % ˜ ( = M V . b gn M 1 = (= = % = ' ! = % = ' । +`o। M %% R p c M M ।- (+) M ( ) 4 11 Æ P @ ' , N M , / , ( KL , ( =KL , 0, ( (' ! A O P ; (ò = % M W (' O P RP N M , / , ( KL , ( =KL , 0, ( (' (c % M z W; (' (<) ! (= N 9 , % (F 4F e 0 ( 4 M 1M # ! $ 4 1 1, % < •0 M , RP O P (' (c O P, RP 1 1 - yz N % , M (' / % m , (' , .b , ! e , ! - < ! - < RP 1 1 9 (' (c =1 1 1 9 % §© , f 1 b (' M %% b, •0 M < 8 ( ) ˆ U 1 1V , M , / , O (' KL (' 0 = _ 1 ! þ (' % w' (' % w ' ', 0! -( 1 M 10 M ।

  50. part 50

    evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16123 (6) (F 4F e 0 ( 4 M 1M # ! $ 4 1 1 R -= (+) ! (= • ( P RP$ N % M / (' , .b ,! e #%< M 10 M , ' :- ( ) RP 1 1 (' (c M 1z 4 1 1 M0 1 c R -= (+) ! R ‡ < M %% b, §© (' ' bR p ! - R (' R R % c 1 1 (S M ; (<) % D (' (c ) g RP M %% b, §© (' 1 f b = Z µ } (' ;! - ( ) RP M %% b, §© ' b _ 1 ô Rh M । +``। M %% _ 1 ( P . ।(+) e 0 ( 4 M 1M # ! $ 4 1 1 , •0 ; , , =- , Q •0 , p -p , O - (' -% M0 9 % | , 677+ ! = 6(+a) ! -: % - = w i1 . i1 P 1 1 OP  ( ) 9% | O ) = O p M %% b ' b, e 0 ( 4 MV . c • @ % , ! 4 1 1 M0 1 c R p M 10 M ; (<) RP M %% b f1 b (-0 0 ? R % c 4 1 1 (S M ;! - ( ) N _ 1 RP MV = N _ 1 (' RP MV - yz M %% b f1 b _ 1 ? % ô Rh M c !- 0 Ëó < R p M 10 M । (6) R -= (+) ! R ‡ < F • % M% ! $ .F „ ˜ R K% । +`a। .F M ! - M %% NR p c OP R . ।(+) 9f 4 1 1 N % - yz x i1 % M V .F M M %% b (' (c b R p c OP R p • % %, OP R . ' । 16124 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (6) M %% b (c bR p _ 1 % Z O P M< % | ' M 1z M %% b b (' 1 % M %% b b _ 1 । (8) R -= (+) ! (= Z % O P - yz 1 1 M 10 0 (' . / = ) R p ) ' ; ! - RP Z %OP ? _ 1 M . F % (' ½ M ! - $ • $ M %% b ! - bR p )' : 0 1' , M 1 = = +86 ! (= M (O ! = (= R p c % .b F । (Y) ! = R‡< • MV Mƒ = = +a8 ! - = 66` ! 1S 1= N । +a7। % OP ² % „g । M ! (= „g ˜ OP ( = c M -u9 „g (' „g % , % ² % „g ! - = +`7 ! R -= (8) (o) ! = % (S ”w ! O p „ , RP ( = -u9 „g W । +a+। / ˜ N •।(+) ' ' 1 1 ! (= / ˜ N • ,! - . b RP$ N • © * , .b RP N % (' R O P M< % ± = W O P RP 1 1 U 1 (S O R ( , © V (' V % m M 10 M । (6) . b R -= (+) ! (= N • ! -R R = 678 ! (= N • 6 (¸ ) ) M01 •0 M , . b RP N O P M<% • W% g M : 0 1' , % w R RP 6 (¸ ) M ( = 6 (¸ ) c =1 । (8) ' ' 1 1 M %% b (' b, ! (= j 1= .F O R , 9 । (Y) OP ± = R -= (8) ! (= M %% b 9 4 1 1 R p R (' R R „ ।

  51. part 51

    evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16125 +a6। •Z N O p ।(+) ! (= / ˜ •Z % N, R „ c. / 4 1 1 ( %°( 1 । (6) M R -= (+) ! R ‡ < 1 1 9 ' , % RP % N 9 Z p 9 4 dM M c । (8) M¬ = œ • 4 dM ' , % RP$ •Z N M c i1 =1 9 p RP N । (Y) M (' ; ! ¸€• . / (c 4 1 1 N 0 % (' ( 0% , % R = 68o ! = % (S ( %° O p ! - % c 1 ( ¯³ ' 1V % (' 1 < O p : 0 1' , 1= (' ! (c R €• U , .b © Ë .b ' ' 0 P RP N ‘ - . । (H) M RP c 1 M< , RP$ Z N / ˜ W% , % = 68o ! = (S % ]^, (' (c c 1 % ( 0z (' 1 % g M । +a8। § %0 i1 m 0 •Z N . b w ।(+) ! (= / ˜ b < § %0 1 1 i1 % m • < ' (' M % RP bÒ RP$ • _ 1 ( M (' p Ò RP$ • _ 1 MV % ' , ' M% R g ! - - yz ( < 1V MV (' R Ršõ / 1V RPp R 9 < । (6) R -= (+) ! R ‡ < F .b b • § %0 1 1 R M • ! - 9 < ! • %< •0 9 4 dM ! -( < (' MV / (O RP b 9 4 dM ! - M O p , (S ' ' 1= „ c R RP p . ' । 16126 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 +aY। • „g e %< R ( ।! (= B • OP „g %, RP$ • „g 1 1 (' O P • „g RP$ „g Z O P O P M<% b • W RP • „g _ 1 %< ( ! - B • . b O P M<% R • W ! M& - yz ! • e M : 0 1' , M • RP e M * , % • < o( ) 1M )R M । +aH। -% M 0 M Z 0 °% = Z v • . ।(+) ' ' . / 4 1 1 (' ! x ? 9 . / (c 1 1 p%, %, 0 ‘‹ ' -% M 0 v 9 , M m ? R , ( ) Printing Presses and Publications (Declaration and Registration) Act, 1973 (Act No. XXIII of 1973) (S ?w < §© W; (' (<) ‹ K% = µ • °% M %% b v ( p W, 0 Mƒ = = +68 ! , .b , +6Y ! (S 0 © ˜, % RP v ! x ? i1 P 1 1 9 । (6) R -= (+) ! (= v 9 1 1, .b * ,( %° RP v (' „ 9f RP 9 u9 °% •0 । (8) R -= (+) ! R ‡ < v % ? • . ! - M 9 , RP v RP R -= R‡< < , §© M %% b W, % $ ' ' $ R % m c M0 M , ! - RP$ %, % ˆ (c (= R 9 ˜ %, v R ( FV p • K Wv M :

  52. part 52

    evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16127 0 1' ,! = = % (= 9 Z v ? „ OP R Wv c RP$ 9 M0 < 6 (¸ ) ) 9 M ,! - RP M b $ ' ' ,R R $ M0 M : 0 1 ' , M RP M b i1 F– , % M M b• F– < 6 (¸ ) ) v • (' R • K <% c 91 M । (Y) R -= (8) ! ; 0 1- 0 R‡ < = O ,! = (= Mh M0 j 1 ? M% ôR । O – ।! = “M %% b” ( ' 1 %< , b, Rˆ ,( % b (' (c Ä• (VX1P । +ak। •Z v <% c M <%Z M b ¯h .b 91 i1 (S w । gn M 1 = = aa f aa!g ! 1 w , RP 1 = = aa ! = (S I 91 0? } i1 ! = +aH ! R -= (8) ! ; 0 1 - 0 (= 0Z • M b R ] „ ! - ¯h । +ao। p% ' M Z / Z N W v b (S - V M0 M < % ) . । N M 0 Â<ƒ p% ' M W % (' RP Â< ƒ / % Æ P @ ' % ' ' 1 1 RP N ± = OP = a6 ! (= NW v M0 M <% c M 10 M : 0 1' ,! = B = ` ! Mg ( ) ! (= =1 ”9 M0 V ( FV 4 40 M Z N % % .b F : 0 1' , f 1, 9 : ; , M 10 M , ! = = % M0 V - P 0? !% =1 1 (' K L N .b F । 16128 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023

  53. part 53

    +a`। - - M • = . । M 4 § %0 1 1 -% M0 0û MÎ m P - ' , N -% M 0 ( FV (' -% M0 % % ( (' ( Ÿ _ÅP - - M ,j p • (' RP p W (' • R W, % RP RP j (' p 0 ! - - - M• • Ÿ (' = c P @ M. „ । +aa। < 1 1 . ।(+) (F 4F e 0 ( 4 M 1M # ! $ 1 1 MR P , % -% M 0 V ` ( 9) % 9 )( p ! - F R€• O ¡ < 4 1 1 • % .F RP < • (ò = ( N M / c O ¡ । (6) R -= (+) ! (= Z 1 1 P @ - yz < f 1 b (' % O M01 . , = ; = 1 , (c c . ' । 677। !% N M< % < . b =- ?=।(+) f 1 i1 , , 9 : ; =1 , -% M 0 V -%ý !% K ! = F । (6) ! = !% F , !% OP i1 (' . / 1 1 i1 =1 N N— . b Mh 9 O i1 9 : ; =1 KL ( P N (' N — Q M< % | < । 67+। / ˜ N M< % < W ! $ O P @ Mƒ। M ¸ (' = OP @ ! b ! - M M ! 9! (= / ˜ N , % RP u9 _ 1: W ! $ F O P RP ( = M ? ! -R ! = (S ! $ 0 © ˜ , RP N RP O P 9 W। evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16129 676। c 1 (adjudication) . ।(+) ! (= N / .b 4 1 1 ( = .b ! - . #$ , ' : 9 % - % Z 1 1 M ( = .b . (+) (6) (8) (Y) +। N / , N KL H7 ( } 0) (' %. 9 (= । R .bc 1 । ( r) ! - f % ( 4 F 1) (F f0 % 0 ( N KL ( = H7 4 ( } 0) %. 9 । e 0 ( N KL ( = 87 4 ( b0)%. 9 । f§• 0 ( N KL ( = 67 4 ( 0)%. 9 । (F 4F e 0 ( N KL ( = +7 4 (M0) %. 9 । &' ( )( * +, % -( . ) /! । 6। 4 R ! - 4 R (' , N KL । 4 40 K 1 .b , 4 40 u? R‡< 1 u? Wv N M • / f§• .b c 1 , % (' (F 4F e = +o+ ! R -= (+) 0 ( 4 । ! 9 % % (+) ! ° ++ ! , ' , % (8) (Y) ! ! þ (8) ! (= ।

  54. part 54

    16130 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (6) R -= (+) ! R ‡ < 9 % B '¤ , f 1, 9 : ; , 0? 1 1 (' — 1 1 ( = .b ! - . ¾ ½w । (8) f 1, 9 : ; , . b R -= (+) ! 9 % ( = .b ! - . M 01 , .b 4 1 1 R ( = .b = 1 ! - . ( 1 । 678। N / U 1 M01 •0 ।! (= N / (' OP R M0 M , M N % , M' , (' RP O P ,- ( ) R h N / © %< (' , M - yz O P % < Ë M , (<) © O p „ ”w ' ' 1 1 i1 =1 P @ ) %< (' , M - yz O P M c („ = ? %< ( , % n< O– M ¬ M ;! - ( ) OP 01 ) (' ' ' . / = ) ] ¬ M : 0 1' , RP N % (' - yz O P ( = Q %, Mh M 0 ” w % (= ÈÉ , M01 •0 O Mh M0 „ Ë W 1 % < (S = . N / , (' OP R , Mh M 0 . b, ! = = F । 67Y। M M।(+) Ršõ ( = O , ! (= , N / - V M0 M , M - yz u9 u• < 8( ) ˆ ) = 678 ! (= •0 : 0 1' , . b - yz O P -% M 0 (S p ! - / . b - yz N “ < . b RP$ M F । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16131 (6) = 88 ! R ‡ < .b O , ]^, 1M .b @ < 8( ) ˆ ( V , ]^ (c c 1 cM :/ M । O – ।-! R -= R €• U ,“ @ <” (' 1- ( ) = a8 ! (= ]^ $ %, Ãv V ]^ $ ]^ « <; (<) ]^ (c c 1 X% g M . b, R g M <; ! - ( ) (c . b, N W v <। (8) M = +o+ ! R -= (+) ! 9 % % (+) ! ° a ! % (8) ! ! þ R ‡ < ( F ½ ]^ (c c 1 X% g M c! (= ( = -u• , %! = (= •0 .b ' । 67H। /Z N 1 0 =।-(+) ! (= N / M0 M 1 1 N / 1 $ R P N % $ 0= c üÌ ¬ M : 0 1 ' , RP ! b -0 () - yz ( = ˜ (= । (6) ! = B ; (' (= M ?w N .b F । (8) ! = (= N / 1 RP N .b M ]^ 1! - N / c( P ' %R ( P । 67k। /Z _ h R c© ।! (= N / %R ( %° R c© ! - / M0 M 1 1 / N„ ! - M< % % ।

  55. part 55

    16132 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 67o। (S O p O' 1 c ।(+) m Wv b % < (S O p % (' , . b, = +8 ! (= P 40 R M 10 M R O' 1 %, - yz /OP ”w ,R c 1 RP 4 40 („ (' p R ( p p ' ' 1 1 । (6) 4 40 • RP$ p W % 1 40 R P 1 1 i1 Q . % M Z F b, RP p (' O' 1 .b 1 u9 Ä• N । 67`। - ./ . । gn M 1 = = 6k7 ! R -= (+) ! 1 ( = K - ./ w c . / ~f % Ï 9 R P %, M M , ! (= ( =, - yz N KL H ( Š ) 9 (= %, RP 1 = = 6k6 ! R -= (+) ! - = 6k8, 6kY 6kH ! = % (S - ./ । 67a। ~ f % Ï 9 0? . । gn M 1 = B '¤ , i1 0? . / ' — ~f %Ï 9, ! (= M Mƒ (' 1Mƒ M । 6+7। (' 1Mƒ 0= ( . ( p N 9 ।(+) < N . b, .b , (' 1Mƒ (' (' 1Mƒ = ' < RP (' 1Mƒ 0= 1V % i1 RP N ( । (6) < N .b (' 1Mƒ , < RP (' 1Mƒ 0 = ( ¯³ ' % ' ' 1 1 ! % % = (c N 9 । 6++। ’ = i1•, F M M । < OP! (= ( = -u• W % ( ! - ôR ’ = i1• % (' % ˆ ; (' (= =1 9, % t (' (c M %% b % 1 W (' B M< % W% , < RP$ i1•, 9, % t (' M %% b M< % W% R M R 1 । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16133 6+6। . b M %% b _ 1 U 1 S (presumption)। . b OP ! (= M %% b R p (' OP ± = | M %% b 9 , ! - RP M %% b ( i1 RP O P ” w .F 0 , . b~f %Ï 9, ( ) RP O P R B %, (() RP M %% b ? • F % N ; ( ) RP M %% b Q . ! - • (-0, 0? O P %< % 0? O P i1 Q . ©%< % P @ (S , RP O P %< % N ,! - M %% b _ M F . b OP R _M F W % O P i1 R _ M F W % N ; (<) ' ' 4F _ P ± RP M %% b M (c .F „ F , %R .F „ । 6+8। Mƒ M 0 •0 M01 ।(+) % ( = O P Mƒ M0 O p% , M' , (' ! - R M Mƒ M0 / < .8( ) % (O i1 =1 ° , (. Mƒ M0 _ 1 µ ° % •0 M01 ) । (6) M O P R -= (+) ! R ‡ < ) = % O' 1 , % ! (= ' ( = c Mƒ W ( = (S$ Z ! • ( = -u9 W % N । (8) M Mƒ M0 / O P R -= (+) ! R ‡ < ) = % (Q O' 1 , % ! x ? %< M0 ; . / 1 1 RP$ (Q Z O' 1 .b 1= „ ÈÉ R -= (+) ! = (S RP O P O p % (' (' (' R M •0 "9 M । (Y) M .b ! 1 Íz , R -= (+) (8) ! = (S •0 K M01 M ƒ O P Mƒ M0 _ 1 µ RP O P v (c c M g% ñ , % RP ) = 1 (' ( P Mƒ OP O O ¡ ‹O M =1 ° , (. Mƒ M 0 ° % ‘ ‹ ! • •0 ( F 8 ( ) c M01 ) ।

  56. part 56

    16134 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (H) O P R -= (Y) ! R ‡ < ) = % O' 1 %, ! (= ' ( = Mƒ W% , (S$ Z ! •( = -u9 W % N । 6+Y। Mƒ M0 0 . । M! 1 Íz ,! (= % _ 1 ( = O P Mƒ M0 ! - ! M& _ 1 0 • %R 9 0 । 6+H। O P i1 µ M 1O।(+) ! (= ( = -u9 (' RP$ ( = -u9 z *O z OP: % RP - M ' 0 À * 9 4 40 (' 4 M/ / 1 1 9 (' M! $ 4 40 4 M/ ' , % 9 ' / 1 1 9 %< - M M । (6) ' / 1 1 R -= (+) ! R ‡ < - M / %, ' 0 À * , R 9 4 40 (' 4 M/ / 1 1 ( । } -0 () = ¯h 6+k। = ¯ h।(+) ! (c = B '¤ , = 6+o ! -: ! - 1 = c 1 (' ¯ h - yz 4 i1 . (' ( %) (' % D EF % (' ¬ 91 91 % 9 ¯³ = (' ( ¯³ = ' ( p RP = - yz M / =• = ¯h ¯ h c - yz i1 . 9 M ! - ! c 1 (' % ? = (= 1= _³ U 1 = ¯h O p „ । (6) f 1, 9 : ; , = ¯h M c, ,! ! = 4 40 (' 4 M/ = 1 । 6+o। = ¯h c = -: ! - ।(+) ! () R €• U ,“ =” (' 1 % 1= - ( ) M Z N 4 KL _ 1 (' 4 KL ! - N — c _ 1 .b F; ! - evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16135 (<) 4 i1 . ( %) (' % D EF % ¬ 91 91 M% 9 ¯³ = । (6) R -= (+) ! B '¤ , = ¯h # 1 = ¯h , ' : ( ) gn M %; (<) ?w, | ! (= % Z N 9 ! - / - V =; ( ) %r - ! ( - V =; (u) M Z N — c _ 1 =; ! - (‚) N 1 , , ! - ! .! . f ( F u ? , M %% b % , M ! - / %‰ (' 4 rf F R % t- (' r _ 1 0 1 K %‰ U 1 ]^ ! - gŠ ( - V =। 6+`। ।- w = ¯h R€• f1 (facilitator) (' 1 । 6+a। = ¯h - V 1 w ।- = ¯h R€• , = ¯h c M ¯ h, 0 ¯h , wV M , ò F ¯h 1 , % ? 1 w =; = 1 । ?T -0 () %! -§ . 667। ( %) ! 9 %।- (+) M 1M # 1 1 i1 , = aY (' = ++a ! (= Mh w V M0 O , ! (= Mh wV M0 ; O P -È %, RP w V M0 _ 1 ( < 8( ) ) ( %) ! 9 % : 0 1' , ( %) M ! 1 Íz , % R -RP 8 ( ) M ) %M P @ = / W , % ² 6 (¸ ) ( P M ) %M c (S M ।

  57. part 57

    16136 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (6) ! = (= F %, = ; =1 w % h K R ‡<U 1 , M । (8) (c M% „ ˜ R R , ( %), ; 1= ! $ ½ , M %%, µ ? , 1= % % .F „ । 66+। % w ।- (+) % ] Ì OP % ( %) ] ¬ M । (6) % ] ( %) % K R ‡< ! $ % R ‡< (S M , M ! 1 Íz , RP % K M Ì Z (' ( n P W% । (8) ( %) $ $ (= MV wV M0 ”w % WR % < , 1 (' % $ R P $ M0 M : 0 1' , © M0 ”w % M01 P - ¬ M , / 1, ½w (' (= KL N / (' g . b (' 1 ¾ M0 M : 0 1' , .b ( %) ! ( ? , ]^ (' W (' X% 0 g M W, .b % © M 0 ” w = +a+ ! = 1 ) M01 •0 M ( , (' X% 0 g Mh ]^ 0 = ) M0 M । (Y) ( %) ! % ¯h M0 % < ! -R 1 ? wV! - w V c P K % w' । (H) % ¯h ( %) x i1 Mh M0 % ,c 1 i1 . ! - - yz 0 ( 4 9 । (k) % / < 6 (¸ ) ˆ ) 0 ( %) R ¯h । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16137 (o) M R -= (k) ! R ‡ < ) 0 ( %) % ¯h O' 1 , . b f 1 0 ( %) ! M RP ( F k (W ) =1 । (`) R -= (o) (S =1 ) % ¯h %, %• ® W % N । f 1 i1 X%, F M - 0 = . 666। । f 1 ! (' M= = = (S Mh M0 ' b Ä• X% (' (]w RP M0 M + (! ) ˆ ) Q { ½h (' OP M - 0= : 0 1' , ½w (' ( = ]^ M ) ! $ - 0 = , RP - 0 = ; . „© ! $ OP OP (' 9 ' ' . / nѬ % (c OP ) ] ¬ M , । 668। ¯³ = % . b M Z ]^ ।(+) O P, 4 | = ! $ N .b M _ 1 wV (' M 0 ” w (' ! (= ” w = 667 = 66k ! (= % ( ? % %M (' % i1 . (S M % %• U 1 1 M Z ]^ +7 (M0) 0 -0 (' +7 (M0) 0 -0 ' ' 1 1 9 M : 0 1' , RP O P R -R ‡ < - 1 (' 1 M 1 R H7 ( } 0) 0 -0 M ! - ( 0z (' 1 ' ' 0 = c g %O- ˜ e M <% : 0 1' , M 0? . b % i1 . ! $ ( ? , M Z ]^ (' M % c( ' z , %R 0 1 (' R P0 1 . RP M % (O M : 0 1' , = 86 (S RP O P, RP = (= ( W, Í 0 = ! $ ]^ R = 1Z ¬M, ! (= % M <% ¯³ = O , 0 = cM ' , M % Ãv V =1 , RP ( 0 = ' ' ।

  58. part 58

    16138 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (6) M % i1 . w V M , R -RP ]^ - 1 (' R (-0 ˜ W% , % ' ' 1 1 % RP (' 1 (' , .b , (-0 0? g M । 66Y। f 1 ' b, F M % ! - . . ।(+) f 1 Q { ½h ! (= 1= ' b, R f 1 (=© 1 1 i1 Mh w V (' M0 ’ = c÷ _ 1 Íz R € •, % ! - . ! - x _ 1 $ $ M0 M : 0 1 ' , (= KL N / M0 (' / 1 ½w M0 (' (' 1Mƒ ½w M0 (' ( ]^ 0 = ) M0, R ; . „© ! $ OP R ”w M0 1 ¬ M ! - OP (' 9 ' ' . / nѬ% (c OP ) ] ¬ M , M । (6) 4 1 1 w V (' M0 _ 1 1= ' b RP w V M0 M 6 (¸ ) ˆ ( R -= (+) ! (= % ! - . । 66H। % D EF %।(+) -– MÎ « , ! % D EF % R ( 1 . ! - 1O % c 4 , !J ! - KL - % D EF % ! • % D EF % ¦ । (6) % D EF % MÎ M #$ OP % ˜ , ': ( ) -% M0 % 1 ( 4 !r !J ) F f ! / f 1 MÎ M (' % M • f 1 MÎ M 1 W ; (' (<) -% M0 % 1 ( 4 !r !J ) Ff ! / 0 M 1 M (c M . + (! ) ˆ ˆ W W ; (' ( ) ( P % M M 1 W । (8) % D EF % MÎ ) ! R , 4 ! - - yz ? © ( : W। evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16139 66k। % D EF % 9 %।(+) -È O P # M0 ”w % D EF % %M , ' : ( ) = aY = ++a ! (= Mh wV M0 O , ( r) f % (]^ F 1) ! ! 1 1 1 i1 c 1 i1 . Mh wV M0; (' (<) =1 < (O U 1= 667 (' 66+ ! (= ( %) i1 Mh M0। (6) M , ( %) i1 =1 < (O U 1= 667 66+ ! (= Mh M0 ’ = c ÷ , % ' ' 1 1 . RP M0 ”w % D EF % % M 10 M । (8) M0 ”w %M M0 < (' % (c . i1 j < 8( ) ) %M । (Y) . ”w %M W . %M •0 / YH ( ‡0) M ), M - yz M0 R (- 0 ” w % 0 ' ± , = ; , = 1 w M %= M0 (- 0 ” w ! < - h M <% ! - RP D EF % i1 R -= (8) ! (= M Z % ¯h । (H) % D EF % R -= (8) (Y) ! R ‡ < ( 76 (¸ ) 1V = 1 ) %M (' - h M <% (S M , M ! 1 Íz , M D EF % ! 1 Íz , RP )R R p 'z P - W। (k) % D EF % 9 %, ! ¸ € • =; =1 g ! - w , M M ! -R M , M ]^ ! - ¬M < 10 ? =1 < ˆ M Z % . b #$ g - P , ' : ( ) % - yz % 4 1 1 i1 M ]^ ¬M ! - M Z . b + (! ) %. 9 R , .b g! 877 ( 0 )9 ;

  59. part 59

    16140 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (<) . b RP$ M ]^ ¬M ! - M Z + (! ) %. 9 (= , .b g! +677 (! ¸ 0 )9 : 0 1' , 0 . M Z % - h .b g M । (o) % / < 6 (¸ ) ˆ ) % D EF % i1 % ¯h । (`) R -= (o) ! R ‡ < ) % ¯h %, % D EF % i1 %• ® W % N । 66o। % D EF % M0।(+) % - yz . K ] ¬ M % D EF % wV M0 ”w % WR % < , 1 (' % $ R P R $ M0 M (' i1 . RP w V M0• M W i1 . 9 % i1 . $ @ $ M 10 %• (= .F „ U 1 c 1 (' w V c g (remand) M । (6) R -= (+) ! Mh M0 ' b Äz X% - 0 = R€• % D EF % M 0 < + (! ) ˆ ) RP M0 - 0 = ! - (' % (c . i1 X% % RP$ - 0 = : 0 1' , ]^ ½ w (' F 1 ¾ (' (c . M ½ w % D EF % i1 ! $ - 0= RP . •0 M OP ] ¬ M । (8) % D EF % ! = Mh F M0 - yz ! - % (c . । (Y) = 687 ! $ % W $ O D EF % i1 % R Mh M0 Ãv V % N । (H) % , = % % , %= M0 p M0 % D EF % 9 M ! - % D EF % RP M R R p M0 M । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16141 66`। % D EF % w ।(+) % D EF % . ! -M • i1 MÎ « I } K i1 ! - % । (6) R -= (8) ! - R -= (Y) ! = ., ! • } ¸ MÎ « I । (8) (c c ? )]^ ]^ c N KL ? ô ¯h _ 1 w V (' M0 ”w % ] i1 ! ¸€• I 0? } j ! -! $ } MÎ -– ¸ # । (Y) % D EF % x i1 . / (c MÎ, } MÎ } €Z # 1 % ! ¯h , ' : ( ) = 67H (S N % N / 1 M ¬ O /Z N KL ! %. 9 (= %; (<) ]^ =1 ]^ c KL $ v ô O (c = P % .b 1 ? (' 1 ? @ .b v ]^ '1 F v ]^ ! %. 9 (= %; (' ( ) v ! %. 9 (= %। (H) wV „ .b } MÎ ) ' 1 F M< M % -– T ( h wV „ ; Í M MÎ P , % '1 F ? K % w R 9 , Q - ? • ] „ (' D EF % (c c ! (' ! = M Î ] cR ! - RP . b D EF % % MÎ % * 1 ² ] „ W M % -– T ( (S Ãv V wV„ । (k) ! = % ., . ! -M • % _ 1 % ? , % D EF % } K (= 0 p 1w =1 . RP D EF % ' ।

  60. part 60

    16142 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (o) # 1 ? M 1 = (= ! • M M% $ . % D EF % ! = (= $ . , ' : ( ) Rxu 9 ! - M01 ; (<) OP R p • ! - 0 ' F ¦ . ; ( ) ! - (c c M %% b R p ) ;! - (u) 0 । (`) % D EF % 1= Mƒ = = +a8 66` ! 1S ! -= +ak ! R € • 1= N ! - % D EF % gn M 1 = = +aH ! - ?T -0 () R€•! • M M% N । 66a। 91 %।= 66` ! (= M0 < a7 ( › ) M ) (' (c . RP M 0 ”w 91 %M । 687। ( F ¸ i1 91 ] „ ।(+) 91 ( F ¸ « I }= 66a ! (= M Z % ] „ । (6) R -= (+) ! (= % wV „ .b M ) -– T , % ? '1 F ½ ! -( { 91 (c ! ! = i1 RP ? R ] „ ! - ? • _ 1 ' ] „ -– T ( h wVj । 68+। % R 91 w V।(+) . b = 66a ! (= %M .b 91 R R PO K ! -R N S? @ (c c PO K ô wV „ ! -R R M0 M । (6) 91 M0 % . R O ? M । (8) R -= (+) ! (= Mh M0 ! • RP 1 1 %! -Q. P % D EF % । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16143 686। 91 ± (' 1 M , F M। 91 ± = 66` ! R -= (+) ! Mh M0 g% (' 1 RP$ M0 (S M । 688। cO Â1 । % (' M c ! () =1 .b M M0 •0 ! - M % (' M . M0 •0 M0 ' , % RP M 0 -„ Â1 ' । 68Y। . / = ) R p ।(+) ! (c c = B '¤ , (= O P R p ) O (c c .b < OP ! = (= 1= R % .F 4 1 1, % i1 ., f 1 Ëó < R p (= (' R p ) , < RP 1= R % . ! ¸ € • 9 %< . / -È O P M i1 P O P (' M% % (= ! ¸€• = -: ! - % tZ 4 01 Bangladesh Chartered Accountants Order, 1973 (President's Order No. 2 of 1973)] ! Article 2(1)(b) ! ) -: 9 f 1 !F R ee (' 4 !r Ï e (F ReF e , 2018 ! a¨‡g msÁvwqZ K÷ GÛ g¨v‡bR‡g›U A¨vKvD›U¨v›U R -= (6) ! (= ( ˜ ,! ) R p । (6) < ©Z O P R -= (+) ! (= OP =• ; ! - M 4 01 Bangladesh Chartered Accountants Order, 1973 (President's Order No. 2 of 1973)] ! Article 2(1)(b) ! ) -: 9 f 1 !F R ee (' 4 !r Ï e (F ReF e , 2018 ! a¨‡g msÁvwqZ K÷ GÛ g¨v‡bR‡g›U A¨vKvD›U¨v›U 0 (-0 0 MÎ M ” w ,-% K% O p „ . / i1 . i1 , 4 1= - yz ( M M ? O© (' M (c OP i1 RP ( M M ? O© , % ! 1 M 10 M , RP R -= (+) ! (= OP =• ( ˜ : 0 1' , ( ) P @ ] ¬ M O P _ 1 RP M 10 ;

  61. part 61

    16144 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (<) O P ” w RP M 10 % R / < + (! ) ) M 10• % c f1 9 % ;! - ( ) - yz O P i1 RP M 10 / < + (! ) 1V (' % M % R ¯³ 1V RP$ M 10 1 । 68H। i1 ' b, F M % ! - . . । Q { ½h (' -È O P M ! = (= M0 - V 1= ' b, M0 M + (! ) ˆ ) RP M 0 ’ = c÷ _ 1 Íz R€• % . ! - RP$ . V Ä• X% (]w - 0= x _ 1R $ $ M0 M : 0 1 ' , (= KL N / M0, / 1 ½w M0, (' (' 1Mƒ M0 ( = ]^ 0 = M0, R ; . „© ! $ OP R ”w M01 ¬ M ! - OP (' 9 ' ' . / nѬ% (c OP ) ] ¬ M , M । / -0 () = 68k। v < % ! - N ., . ।- ' ' 1 1 M / c 4 40 N v e £% ! - N ., (' $ R P $ 1 - N = 1 w ,p ! - 9 ! -! ¸€• N M W / R RP N । 68o। N w ! - %w ( ' 1 % m ।(+) .b /Z NO (c N! (= , .bR % ' ' •0 M • % 9r ) (' O P © ) % %< Ë (c w । (6) % (' 1 # 1 S % m , ' : ( ) R €• O (' 1 0 =; evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16145 (<) N R M s 9 (' (c c 1 K , M ' , 0 =, M N ± = OP 9 RP 1 K _ 1 •0 M ' ; ( ) RP N R M 4 ]^, (c c ! - 0 =; ! - (u) RP N g ËM (custodian) O P 1 K 0 =। (8) ( 0z, M ' , N % ! 0 1 M , N 8 ( ) ˆ ) R c M (' RP$ c 1/ M01 । 68`। M ।(+) < O P i1 M ]^ ! (= M (' OP ”w OP R M ]^ , M ( 0 = (' 1 (' ! , = M 0 (= _ M r, R •, ˜ e (' (c tDó e (= M ( 0 = (' 1 0 = . M ! - RP M ]^, , (c c R 0 = c =1 (' M 10 ) 0= < ' ' 1 1  ( ) RP 1 1 i1• = , ¯³ = | = ' RP O P ! $ Ž (' 1 1 1 (c 4 1 1 ) ; (<) RP (' 1 - 1 0= M 1V RP O P % = N ‘‹ m , m , (c 4 40 (' rf F R 4 | <% Ÿ ; ( ) OP 9 RP M ]^ , (c (' 1- M ˜ , (c OP 9 (' 1 ' % 0 ?P OP %< •0 M R •0 R‡< (' 1 R M ˜ ( '1 % RP$ ( ' 1 - 1 •0 / o ( ) M ) (' RP 1 1 i1 (S M =1 ) RP 1 1 9 0 = c ) ;

  62. part 62

    16146 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (u) RP O P % = !J ]^ ˜ KL - ˜ N (' N • O ¡ p , | ! - (' gF rf F R . (c N ! - U 1 M ' ' !J 1 1 ! - KL - 1 1 O p „ c ) ; (‚) RP O P % = N 4 i1 . | = ' % R 9 ! - RP (' 1 M (' (c 4 1 1 M O p c ) ; ( ) OP 9 RP M ]^ (c (' 1 M ˜ g % O- (' 1 W ! $ (F Re, •0 / ( ”w R ( % ˜ %< •0 M । (6) M 1 = (= (' 1 M .b M M% $ . W, ! = % ., M R€• . / 4 1 1 $ . ' । 68a। ( % . । . b ! = (= ]^ (' (c (' 1 O P i1 9 0 = ˜ (' OP ”w ! - RP ]^ , (' (c c (' 1 = 1 ) 0= ! - RP O P MR % • <Š (c RP ]^ , (c c (' 1 = 68` ! R ‡ < w 9 M (' M ˜ , .b =; =1 w RP ]^ , (c c (' 1 $ R P $ ‘M (' -0 ( % : 0 1 ' , (c , B '¤ ( % M , M OP _h T Rš W {U 1 ( '1 M - M ‘P c - yz O P T Q _ h ( ˆ R € • (c OP T 9 ©V MR % W , % RP _ h R M h („ = ¼z ! - ! M ˜ Ršõ ( ˆR € • ©V _h „ 0 = - 1M • ( 1 W। 6Y7। g1 O M M g ~M g। i1 , , =1 M Rh 1 , 4 R , 4 !% , • (c (S M ( p 4 R (@ (- 0 < 9 < N g 0 = = , ! - RP g ! =1 । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16147 6Y+। 4 M % % • 1 g 9 ! - % ¬F ।(F 4F e 0 ( 4 M 1M # ! $ 4 1 1 M ! 1 Íz , M ( , % OP M 1 % ! - f i1 ! ¸ € • = 1 g 0= ., RP 1 1 üÌ • 1 g 9, 1 u ? , N u ? (' (c 4 M %% b • 1 g 9 (S % । 6Y6। •, F M - 0 = । , f1 4 1 1 i1 ! (= Mh wV M0 • ¸u 19 ( = ÒF Ršõ • ' % , f 1 RP 1 1 , .b , p% ?P Rh ñ , , RP • - 0 = । 6Y8। 4 R ! e % t।(+) % t O OP 4 40 0 RP p R p N M / (' O _ 1 1 % c! e 1 _M । (6) R -= (+) ! (= % t M w ! - S? @ ? K =; =1 । 6YY। ! e i1 . M - V M %% M <%।(+) M O P (c OP . 4 1 1 @ M 1z 1 _ M (S c RP 1 1 9 M , % M OP . 1 _M 9 %< . M - V M %% M <% ! - RP . M - V M %% M <% O' 1 % ! $ (S M ( Ë M । (6) OP F T , 1 ! e RP O P T . 4 R 1 _M : 0 1' , RP O P T MÎ ! $ , 1 ! e RP 1 _M c . / ' ' 1 1 9 0 P % ! -! $ , 1 ! e RP O P g 1 . RP 1 _M . M %< ! - ' ' Q. %< i1• R -RP 1 1 9 M % ! $ , 1 ! e % % (Q । 6YH। t % ! - ! e M ।(+) = 6Y8 6YY ! = % ., ! (= N % B ) . / % RP % i1 ! ¸ € •, ·z (OP (in an implied manner), . /OP R ) . / ।

  63. part 63

    16148 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (6) M R -= (+) ! (= . / ! e i1 B , %, ³$ B %, RP ! e ! $ . M W , : Ë R W % N ! -! (= RP 1= c ! $ M R W । (8) ! ³$ B ' %, R -= (+) ! (= . / ! e ! , OP 9 ! $ . / , OP c ! (= , ) = ! -M ' : 0 1' , .b! e ÌZ 1, ( % • O (c ]^ ' (' X% g Mh , .b! e 9 RP ]^ M । (Y) R -= (+) ! (= . / ! e ! (= Mh •0, O P RP ! e ! $ . M W , RP O P R M W % N , M RP ! e ·z (OP RP •0 „ c. / ' । 6Yk। O ' b - . ।(+) F % t= , M , / M ! e f 1 i1 =1 w 8( ) ˆ M c ' b - . O p „ । (6) R -= (+) ! R ‡ < F OP 4 1 1 M 10  ( ) ' b! - b 4 i1 . 9R p ; (<) ' b! - b (S % ;! - ( ) ! (= Ršõ ? - yz . b 4 1 1 i1 : ô Rh M । (8) . b R -= (6) ! R €• U , % D (c | ) µ % w - . . b % t= , M , / (' M ! e 4 1 1 (S = R -= (6) ! • U |• % (' O p । (Y) R -= (6) ! - R -= (8) ! R €• U ,= +77 ! (= Z ( f9 ! t ! - RP ! t 1 4 1 1 N । 6Yo। Q 1, F M O | । , 9 : ; , -% M0 V R l%- < 6Y ( ›0) % 9 ) Q 1 nŽ KL ' O (' Q 1 nŽ KL ' ’ (%- O R M _ 1 O | । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16149 6Y`। M %% b R (' 1 M । M OP 4 R €• U O ¡ (' O ( M %% M : • -% M 0 (' R • O p i1• M (' R (c v ' , NR c Z 0 = 0 = ˜ KL ( . ( = K L u? 1 (' N( F 1 , % RP O P, = Q• i1 RP N KL M R (-0 M (- (' 1 M ˜ , ! - RP N - 1 - 0 K L c • , Mh _ M %( !J ú, 9 (c R (- (' 1 M ˜ , M RP % ( !J ú, 9 (c •0 O cR Z % •' । 6Ya। . b ]^ ¤g ! - % . U M । . b N % ( h F R ]^ 0= O RP N ( v ' ( = 4 1 1 Mƒ , . b RP N R - 1 ]^ ¤g ,! - RP ( = ; % . = W =; =1 w (S R R P. U M । 6H7। ( % ÌZ ( % O . U M । 4 R , 4 !% , g1 (' ( p - . ’ = 9 N 4 1 1 ± = ' %R . ( z %, RP N % 4 1 1 9 . U M , M , RP 1 1 ( % ÌZ 1 g % RP . ( z -u• W। 6H+। M0, w V, F M ।! (= M0, w V, •0 # 1 , ' : ( ) c( ! e M (' R ! e 9 / Q Z f ; (' (<) 4 R 4 40 •0 f 1 "9 M । 6H6। M M% % M । f 1 i1 4 ]^ = 1, , (O , ]^ M _ 1 M0 , .b , w V ’ = ' '1 $ R€• M M% % M ।

  64. part 64

    16150 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 6H8। ! (= % Æ Z 1 - . ।! M= = (= % Æ Z (' ( 1 c 1 ”w M gn M % (' (c 1= M । 6HY। ]^ gŠ %‰ Rxu 9 c § ø ।(+) ! % ˆ (c ³$ B '¤ , f 1, # 1 O P ,R - = (6) ! = ., = ; =1 w , p ! - ,§ ø ® , ' : ( ) 4 ]^ gŠ gŠ z (' ! % ˆ (c , (= 4 1 1, (c c Q M . /, ! = %‰ _ 1 ? 4 i1 . 9 - M M OP ; (<) 4 1 1 (c -p (' p i1 . 1 1 1 , 4 ]^ gŠ gŠ z ! (' (c %‰ Rxu 9 । (6) R -= (+) ! (= § ø ® , M RP R -= R‡< - M , 4 ]^ gŠ gŠ z (' %‰ Rxu 9 R .b # 1 1 g% ñ / , ': (() gŠ gŠ z (' %‰ u9 - yz N (c • •! - / ; (' ( ) ! % ˆ (c (= ˜ 4 ]^ (c Q M (' - yz (= (' 1Mƒ M ; (' ( ) gŠ gŠ z (' %‰ cM OP ”w( M R Mƒ । 6HH। 4 1 1 ! - 1 '1 M § ø ।! (c ³$ B '¤ , f 1, M 1 R;Åh Q M ! • (-0 % 4 1 1 ! - 1 ! - f1 1 1 1 = ; =1 w , p ! - , '1 M § / M : 0 1' , M 1z (' 1 ˆ '1 M § ø M %, RP ˆ M 1 Q M i1 =1 %.F b ( । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16151 6Hk। 1= •0।! = = (S ( B c 4 1 1 (c OP ”w ! ; (= Mh . 1O % % .F M % M O (c 1= . b ( • RP 1 1 (' O P © 1= ! - R ° % + (! ) %< - •0 M , ! - RP u9 -u• + (! ) ˆ ( RP 1= M । 6Ho। w V M ।(+) OP! = _ 1 ? wV M c, = ; =1 w , ' ' 1 1 9 M । (6) ' ' 1 1 , R -= (+) ! (= M / %, = ; =1 w , wV „ ! - w V R ‡<U 1 R ( %° M ( % (= ? • R ‡< ' । (8) R -= (6) ! (= / wV; O P -Èw % RP w V ” w = 6YY ! = (S % । (Y) % .b O P (Sl % R -= (+) ! (= Mh w V % ' ' 1 1 i1 F , % .b K ! - R (S¼ w ! = R €• U =; =1 । 6H`। 4 ” %- M . ।(+) 0? p ! = = - V ? (' N — c (' ]^ (' 4 ]^ R € • KL $ - V ? , OP M (' M 1M # ! $ 4 1 1 i1 ñb (' Q { ½h f1 M b (' .b , ñ b R ‡ < ? _ 1 4 ” %- M । (6) ( 1 / µ 0 (' M b (' .b , ñ b M 01 P K '1 g% g% $ .F (S p f1 4 ” %- M (Q Z । (8) f 1 4 ” %- § . ! - RP ” %- ! (VX1P X% - 0 = ।

  65. part 65

    16152 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (Y) O P, N 4 ]^ =1 R€• - yz N — c ( ? ( „ ” %- f1 9 M ! - f 1 MS - yz ? ( „ ” %- M । (H) ! = (= ( „ ” %- M , ” %- .b 0 1 w S? @ ? M =; =1 । (k) ! = (= Mh 4 ” %- ! - ( „ ” %- - yz O P, M % 4 1 1 i1 ( • % । O – ।! = R €• U , ‘( „ ” %-’ % M b R‡< N M U 1, f 1 i1 M Mh %< wV E… , RP N M 4 1 1 RP N .b $ (treatment) R ‡< ' । 6Ha। (S Ÿ ! - (S Ÿ ¥।(+) f 1, R / _M ), ! = _ 1 µ R P @ (S Ÿ Rh M , ! (= = O c Z : , ¤1% , M0 (c c M %% M , ! - M , / D 9 _ 1 g M %% M c f1 4 40 ! ! = (S Ÿ ¥ T “ < । (6) R -= (+) ! (= T (S Ÿ ¥, 2 OP , % D (c , M . , P @ ), .b , % D , - yz (S Ÿ Rh M ! - - yz g M %% M । 6k7। w V ।! (= 4 1 1 i1 j w V ? „ O P i1 0Z M . , x i1 . / 1 1 , f 1 i1 =1 ) ! - =1 g M . RP w V ! • F (S % । 6k+। ! - F R€• µ /O p (+) # 1 .b O R €• O 4 i1 . i1 ! (= 1O _ M % -j % F! - b µ - ( ) f 1 ! - (c c -p -– ; (<) ' P 4 1 1 i1 (c c M / ' % O R € •; evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16153 ( ) M% i1 (S M -p Ëó < R p ; (u) µ (= , 677a (677a 67 - ) ! 0 1 ! - w . µ 0; (‚) f 1 i1 =1 (c R €•। (6) ! (= F , 1 ÐÑ y? , % = ' '1 1,( = =! - MV µ ; . , }% , Ê . ÒP 0 (c O p „ । (8) R -= (6) ! % _ M ÒP 0 ! O p 1 w ! -0 1 . Z µ, ! (= MV ! - 1= (c M0 - yz Á = % .b O ।

  66. part 66

    (Y) f 1, 9 : ; , ! = µ M ¬ M 1z w ! -0 1 % =1 । (H) R = (+) (Y) ! R ‡ < .b O µ 0 ! (= ( = । 6k6। 01। f 1 ! ! - = © _ 1 ? -% M0 Df !r ¹ g 0 - yz (c c -p < 9 01 „ । 6k8। = . ।(+) ! R €• U , , f1 01 , 9 : ; , = । (6) R -= (+) ! „ ȳ , ; g %R‡< % ? = । (8) ! = (= , ” p (c d”•U 1 R ‡<U 1 = 0 .b O , (c c . b =, R 1 ( F 87 ( b0) M U 1 0 । 16154 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 6kY। 0? = ।! (c c = B '¤ , , f1 ! - ! = R ‡ < - yz i1 . 01 , 9 : ; , -% M0 / (}% i1 . , +a`7 (+a`7 8k - )! (= T f K , -% M0 (' 1ò (}% i1 . , 67+7 (67+7 Y6 - ) ! (= p (' 1ò (}% K , -% M0 -9 1 i1 . , 67+7 (67+7 ` ° ) ! (= T 9 1 K ! - (S$ 0? (}% K c 4 - yz Q | ö' = । 6kH। % D 1 _M % D ) 0।(+) ! (c = % ˆ (c '¤ , f 1, 9 : ; , 0 1, = ?= w =1 U 1 F R ! 1 % D _M M 10 M । (6) ! (= O M0, : , ¤1% , g (' (c c µ, O– w V, œ * ,( %° % D ) % F । 6kk। M0, g , •0, O – ¤1% । f 1 , .b , . ( r) (KL ( FV . ) (c f %, M Q Q !< (S ! = = % % c, ! = % @ U 1 . M0, g , •0, O – ¤1% ! - 0 । 6ko। (¬ = œ ।! = 1 .b (¬ = M< M %, RP$ (¬ = œ c f 1, ! = % @ U 1 ., M0 । 6k`। - ( M ¦ 0।(+) ! 1 , , 9 : ; , ! K% -% ¦ - ( M ! • 1 ˜ ¦ (Authentic English Text) 0 । (6) -% - ¦ ) = . b -% ¦ =c । 6ka। ! -।(+) ! g 1 @ @ Customs Act, 1969 (Act No. IV of 1969) % R ‡ < , । (6) R -= (+) ! (= ± , RP Act ! (=  ( ) Z - 1 j O p, ! = % @ U 1 ., ! (= Z j W % N ;

  67. part 67

    evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16155 (<) ! 1 < ( ¯³ 1 M, œ * ,! = (S ¯³ : 0 1' ,! 1 U 1 RP Act ! (= =1 M b 0 (' % 0 M M ( 0z ' %, RP M (O ' ; ( ) ]^, g (c ,! 1 (O U 1 ( M ' %, R RP Act ! = (S ! M ! - ? ( ¯³ ' %, R RP Act (S ! ¯³ RP Act ; (u) % % K ! ¯³ RP Act ; (‚) % =, Mh % M0, Z % : •0, ! = % úÎU 1 ., -0 = 1V, ! % ˆ' R ! (= , Mh Z W; ! - ( ) I m D 4 m i1 . ! R ( 0z M 1V 1 % ! 1 । 16156 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 g % K ' g % [= +`(+) ‹zO] (ö' ‘‹ ) ; g % [= 6k8 ‹zO] (+) 4 1 1 M . ! -M • % _ 1 ? %। (6) 4 ]^ 0=! - 0 = - V ? । (8) ‘‹ ' M Z , / Z ! - N ( ! - R€• 4 m ! - (S M ( p _ 1 =- = ! - ! $ m ( p % N ( % _ 1 ? । (Y) v % ' N M / p K ! - v ' ”9 N M / ;? । (H) ( FV 4 40 K ( p 4 ]^ M M ) - V ? M। (k) M Z / O ?w N 9 ! - / c 1= - V = ! - RP N _ 1 µ , % (c . M •0, RP N g <% c , .F . , - MM i1 X% - M O ! - . U M - V ? । (o) ² % / R €• M Z = R‡< N Rˆ M , • , , § - O 1 N R - 1 - 0 ]^ 0=O <% M .b K । (`) M Z ! - / O N % M %% M F M N , , 0?: . F M , - t 0 , RP$ . ! c N 1 ! - ÐÑ O p _ 1 .b K । evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16157 (a) -% M 0 % = n ! -( = ! 0 9 0z (c c n 1 P , | ! -R R =- ?= ! - % t c g! - 1 9 Ÿ । (+7) = ++H ! (= 0? 4 1 1 F R % .b O M ! - N % = ++k ! = (S R M % m (S c M Z g। (++) F R N • ! - (c c 1 % - yz ? M। (+6) ]^ 0= O N Dt0 e ! - Dt0 e ?w , | =- ?= ! - ! x ? 4 1 1 . Dt0 e g। (+8) = +H7 ! (= s 9f (frustrated) 1 / । (+Y) M 0 Â< r ) M -% M 0 ! !% (c !% N ; ! - RP$ N V O ' ' nÑW c 0 1 %। (+H) ]^ 0= O M 0 Â< r N D 9 c 0 1! - =- ?= । (+k) b ! -ùO , RP O -: , u ? , ± = , . , ]^ ! - <% RP O D 9 D t 0 e ! - RP O (' R (VX1P M 1zZ — N p ! - 0 1 % (= ]^ (O ! - RP (O । (+o) Ž ( P M ‘‹ t 9, Q 1, f ƒ, KL = ! - KL ' R P i1 . 9 •-1 O -% M 0 1 - V। (+`) M Z / O N KL w - V =- = , M / i1 N ' ' KL c µ M <%, ! - x i1 - yz §© M %% b R p , M i1 (' 1 _M ; N( 1 W R Rˆ , Z ! - _ 1 c ! - A R W ˆ _ 1 µ । (+a) (S (denatured) · 9 =1 , ! - · 9 . ! - (S ।

  68. part 68

    16158 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (67) F 1 _ 1 ? M, O ¡ N . b F 1 , RP N R F 1 g M ]^ , =1 N (' N— R F 1 ?w , F 1 0 = c 0 1 %, M ) RP N ( • / R , ) F 1 M R । (6+) m Wv b p _ 1 ? M, < % R óP (S °% 0? ® , / 1 u ? ! - (c c M %% b ( 1 c ! e i1 M <% .b 4 m Wv b ® _ 1 0 1 %। (66) f N M / - yz ? M, RP$ M Z / O N . , ]^ $ , < % , D 9 D t 0 e। (68) R l% N / ! (c (= ]^ ˜ ?w, R M -% M 0 =, R R l% N; M Z / N p =, = 1 m K R M ) M 1zZ — N = ?w । (6Y) = +aa ! (= < M • 1 1 i1 ˜. । (6H) ! e % t M ; % t g ! -R c M g, % t ® R P i1 ., % t ’ = M, % t= ˜ , M % t F 0 1 % ! - =- ?= K % t= R (' 1Mƒ % t p % p ! - (' 1Mƒ % t p % ”w %। (6k) O | c = 6Yo ! (= : O - yz ? M ! - RP O O P i1 b! - ' b - . , µ - V। (6o) = 6HY ! (= ]^ gŠ (' %‰ Rxu 9 c § ø - V ? M। (6`) = 6HH ! (= 4 1 1 1 '1 M - V ? M। evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 16159 (6a) 4 (g , 4 40 (' % t / F R ! 1 % c <% < M =1 - V! - 4 m , m ! - p% m N ( , ! - … =1 - V। (87) =1 , 4 ! e (' .b % (' ! e .b / O P (' M , / (' M ! e i1 (S = h , 4 1 1 i1 M , 4 1 1 9 0 = ! - RP 9 (S M 0 1 % _ 1 ? । (8+) -% M 0 % R l% N R 4 1 1 M | - V ? । (86) ! - % t / F R N M , ± = ! - F R N ( - V ! - F R - V O p ! - | _ 1 ? । (88) % t ¬F ˆ - V w (! e % tO )। (8Y) F R O (c c . b, % t! - 9 g - V। (8H) % t / O P i1 4 , M %% M ! - b - . - . w - V। (8k) % t (' 9 (= N M , / ! -( - V। (8o) / (}% (Export Processing Zone), (' 1ò (}% (Economic Zone) -9 1 (Hi-Tech Park) ! - (S$ 0? (}% - V। (8`) M Z , / O N Ž w ! - ° M ! - w • ˆ - V ? । (8a) (S M 4 m (' 40 ) N % % | (' - 1$ 0 1 . ?w - V। (Y7) ]^ ˜ | N v w ! - ]^ ˜, ]^‘P | N! v v - V ? M। (Y+) / N R€• O 1 e Mƒ (Standard) - V।

  69. part 69

    16160 evsjv‡`k †M‡RU, AwZwi³, b‡f¤^i 13, 2023 (Y6) ]^‘P % - V ? M। (Y8) (' f ( 9 _ 1 । (YY) < % h . (Post Clearance Audit) - V। (YH) % RM ¯h - V w । (Yk) gr M M <%, „ ¯ h - V ? M। (Yo) c 1 R€• M01 •0 M । (Y`) ˜ e - V ? M। (Ya) g f 1 fR• - V ? M। (H7) f1 R9 f1 - - V ? M। (H+) ]^ § {]^ - V ? M। (H6) M r „ - V ? M। (H8) %™ w NWv w O - V ? M। (HY) = ¯ h - V ? M। (HH) ( „ ” %- - V ? M। (Hk) 4 ÐÑ O p - V ? M। (Ho) ! = % 1 c (c ? । †K, Gg, Avãym mvjvg wmwbqi mwPe| †gvt ZvwRg-Di-ingvb, DccwiPvjK (DcmwPe), evsjv‡`k miKvix gy`ªYvjq, †ZRMuvI, XvKv KZ©„K gyw`ªZ| †gvt bRiæj Bmjvg, DccwiPvjK (DcmwPe), evsjv‡`k dig I cÖKvkbv Awdm, †ZRMuvI, XvKv KZ©„K cÖKvwkZ| website: www. bgpress.gov.bd

Customs Act, 2023 (Act No. 57 of 2023) · Nelum