Sale Contract for Mill Buyers - The Cotton Corporation of India, Ltd

THE COTTON CORPORATION OF INDIA LIMITED
(A GOVERNMENT OF INDIA UNDERTAKING)
Branch Office:___________________ FORMAT
Address_________________________________
Contract No.______ Date: ---------------
_______________________ Type of Sales: e-auction
________________________
________________________
________________________
Sub: Sale Contract for Mill Buyers
It is confirmed that The Cotton Corporation of India Ltd., hereinafter
referred to as “The Seller” has sold and the____________________________ Mills
Ltd., having its Registered Office at ______________________________ hereinafter
referred to as “The Buyer” has purchased from the Seller _______ bales of
indigenous cotton through e-auction held on _________ on the terms and
conditions set out herein below:
Indent No./
Date
Crop
Year
TERMS & CONDITIONS:
1. DEPOSIT MONEY:
Branch Variety
Quantity
in bales
Per Candy
Rs.
Spot Rate
Per Qntl.
Rs.
a) The Buyer shall pay within five days excluding the date of contract, a
minimum amount of 10% of the value of cotton towards deposit for
sale quantity upto 2999 bales and 15% of the value of cotton towards
deposit for sale quantity of 3000 bales and above.
b) Buyer’s failure to deposit advance value of the contracted cotton
within the stipulated time shall make the contract liable for
cancellation at the option of the Seller and the security deposit of
Rs.____ lakhs deposited for registration will be forfeited.
c) For deliveries under GSF, Buyer mills have to deposit additional 10%
as advance, which shall be used towards payment of sales tax and
other incidentals.

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d) The said amount will be adjusted proportionately after retaining
required amount as per Clause No.7 with each delivery and shortfall, if
any, will be made good in such a manner that ___% of the value of all
the contracted cotton remaining to be delivered under different
indents will be maintained at all the time till the entire contracted
cotton is lifted.
e) In case of lifting of bales from GSF, interest benefit on 80% of the
proportionate deposit of lifted bales will be allowed at the rate of ___%
p.a. only which is after deduction of Central Sales Tax (subject to
change if any). In case VAT is applicable @ 4%/5%, interest benefit will
be given only on balance 60%/50% of the deposit, as the case may be.
f) Interest benefit on proportionate deposit of lifted bales will be allowed
at the rate of ___% p.a. from the date of realization of deposit till
adjustment on delivery. However, for the deposit amount retained against
pending ‘C’ forms, the interest shall be payable for the period as stated in
Clause No.7. The interest credit shall be passed on to the Buyer only after
completion of Indent.
2. SELECTION OF THE CONTRACTED COTTON:
The Buyer or its representative shall select the cotton under this contract
within three days from the date of offering, however, such selection shall be
prior to the date of delivery of the cotton. The CCI shall offer the bales within
specified period as under: -
Sale Quantity Offering Period
I. Less than 1000 bales Within 10 days from the date of Contract.
II. 1000 bales upto 2999 bales Within 15 days from the date of contract.
III. 3000 bales & above Within 20 days from the date of contract.
In case bales are not offered within specified period then additional free
period will be given proportionately on un-offered quantity. The quantity
offered shall be 120% of the contracted quantity to enable Buyer to complete
selection. If the contracted quantity is less than 1000 bales, the Buyer has to make
100% approval without any shortfall and for quantity exceeding 1000 bales, a
minimum 90% of the contracted quantity has to be selected and approved. The
Buyer or its authorized representative should fully satisfy itself before
completing selection. Selection once made as per the indicated quality
parameters shall be final and no dispute, whatsoever, regarding quality shall be
entertained in respect of the cotton selected.
Buyers’ failure to complete selection within a maximum period of 10 days
from the date of offering shall make proportionate Deposit Money liable for
forfeiture and contract liable for cancellation to the extent of unapproved
quantity at the option of the Seller.

3. WEIGHMENT, DELIVERY AND PAYMENT TERMS:
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The Buyer shall be entitled to a free delivery period to take delivery of the
contracted cotton against full payment of cotton value and taxes, as detailed
hereunder:-
a) _________________ days from the date of contract.
b) _________________ days from the date of intimation of readiness of
cotton bales.
The Buyer shall be entitled for free delivery period based on actual
quantity approved.
100% weighment of bales shall be carried out at spot at the time of
delivery in the presence of the Buyer’s representative/controller and such
weighment shall be final and binding. In case of advance payment by the Buyer,
the payment shall be worked out for weight calculated at the rate of 48 candies
per 100 bales. All sales shall be on spot basis & expenses after weighment, shall
be on the Buyer’s account.
The Buyer shall make all payments in crossed A/c Payee Demand Drafts,
Pay Orders, Banker’s Cheques in favour of the Corporation or by means of
Electronic Fund Transfer in Bank Account of the Corporation only. In case of
payment by cheques, or through Electronic Fund Transfer delivery shall be
allowed to take place only on confirmation of realization of payment in the
Seller’s account.
The Buyer has to effect payment and take delivery of bales within the free
period given from date of contract/date of confirmation. In case of failure on the
part of the Buyer to do so, the contract is liable to be cancelled at the option of the
Seller. In the event of such cancellation, the Seller shall be entitled to resell the
entire or balance quantity thereof, at any time and in any manner it deems fit and
at the same time, reserving its right to recover any damage/losses sustained by
such resale.
4. CARRYING OF COTTON:
Without prejudice to the provisions stated above, the Seller may carry or
hold cotton on behalf of the Buyer beyond free delivery period, subject to Buyer
complying with the following conditions:
a) The Buyer shall make a request to the Seller to carry cotton on its behalf,
before expiry of free delivery period or give lifting schedule for the balance
unlifted quantity, but within the maximum carrying period of 60 days for
Mill Buyer after expiry of free period. The Buyer shall also deposit advance

4
carrying charges for unlifted quantity at specified rate for intended period
of carrying cotton as permitted under the contract.
b) The rate of carrying charges shall be as mentioned hereunder:
@ ____% per month for first 30 days and thereafter @ ____% per month
per 30 days till the delivery of cotton. The amount of carrying charges
shall be calculated on monthly rest basis. Till payment of the price of the
bales to be delivered is fully realized, carrying charges as per the aforesaid
rates shall be chargeable. Such carrying charges will be paid in advance as
stated in clause 4(a) above.
c) Notwithstanding the above conditions and without any prejudice thereto,
the Seller may carry cotton or any part thereof on behalf of Buyer for a
maximum period of 60 days after the expiry of free period or for such
further extended period as may be allowed at the entire discretion of the
Seller. The Buyer shall make full payment of value of cotton and due
amount of carrying charges for extended period against deliveries. If
payment is not made and delivery not taken within maximum allowable
60 days period after free period or such extended period also, the Seller
may forfeit the said advance payment inclusive of advance payment made
towards carrying charges or other payments, if any.
d) In the event of default, the Seller may resell the cotton at any time and in
any manner it deems fit and recover the balance losses/damages from the
Buyer, if any, sustained in such a resale, inclusive of price difference,
carrying charges and interest. The provisions under this contract with
respect to a breach of the contract shall be invoked and operated
automatically without any need for a notice from the Seller to the Buyer.
e) The business dealings with Buyers shall be banned till the losses on resale
are made good out of this contract by the Buyer.
5. LATE LIFTING CHARGES:
If after making payment of the value of cotton sold under this contract, the
Buyer does not take physical delivery of cotton within 15 days from the date of
making payment, the Buyer shall be liable to pay late lifting charges @ 0.50% per
month per 30 days from 16 th day of payment of such unlifted stock till the
delivery of cotton is taken, the cotton shall lie at the risk and liability of the
Buyer.
6. CASH DISCOUNT:
The Buyer shall be entitled for cash discount at the rate of ___% p.a. on
pro-rata basis for unavailed free period i.e. for the number of days for which
payment is realised earlier than required as per terms of the contract.

5
In case of deliveries under L/C and B/G the cash discount @ ___% p.a. on
pro-rata basis for unavailed free period from the date of realisation of payment
will be allowed by the Corporation provided.
a. The discounting of L/C is done at the request of the Buyers and
“without recourse to the drawer”.
b. All the expenditure in connection with discounting of L/C is borne by
the Buyers.
7. SALES TAX / VALUE ADDED TAX (VAT) :
The Buyer shall pay Sales Tax/VAT on the value of cotton at the rate
applicable on the date of taking delivery. Buyer registered under the relevant
Sales Tax Act shall furnish necessary ‘C’ forms / Declaration forms within 60
days after the end of the quarter in which deliveries are taken (subject to change,
in case change in CST Act/Rules). Till such time the “C” forms are received from
the buyer, 2%/3% (as the case may be) amount out of the deposit received from
the buyer will be retained by the seller. In case, if “C” forms are not submitted
within the stipulated period, no interest will be paid on retained deposit for the
delayed period of submission of “C’ forms.
8. INTEREST:
The rate of interest on deliveries under clean credit, L/C and against Bank
Guarantee will be @___% per annum, on monthly rest basis.
9. PENAL RATE OF INTEREST:
Penal Interest on overdue UB, L/C and Bank Guarantee will be charged @
_____% per annum on monthly rest basis.
10. TERMS FOR BALES UNLIFTED FROM GSF FOR MORE THAN 30
DAYS :
In case the Buyer is granted GSF facility and the bales remain unlifted for
more than 30 days from the date of receipt of bales in GSF godown, service
charges @ Rs.20/- per bale for each 30 days will be charged from the Buyer. In
case of part of month Rs.10/- per bale for the period of 15 days or less and
Rs.20/- per bale for more than 15 days upto 30 days will be charged from the
Buyer.
11. PROCESSING CHARGES IN CASE OF DELIVERY AGAINST L/C
AND ITS DISCOUNTING.
The Seller shall charge processing charges on each L/C discounted @
0.10% of its value or Rs.200/-, whichever is higher.

12. ARBITRATION:
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In case of any dispute or difference arising out of or in relation to the
contract, except any dispute regarding the quality of cotton which is specifically
excluded under clause 2 of the Contract, will be referred to an Arbitrator (other
than an employee of the Seller) to be appointed by the Director (Marketing) or
the Director (Finance) of the Seller and the decision of the Arbitrator shall be final
and binding upon the parties hereto. The Arbitration will be governed by the
provisions of the Arbitration and Conciliation Act, 1996 or any statutory
amendments or re-enactment thereof.
13. FORCE MAJEURE:
a. Should any circumstances beyond the control of the Seller such as natural
calamity, strike, riot, elements, war, quarantine, fire or any act of
circumstances of force majeure, the contract shall be cancelled to the extent of
damage/destruction/shortfall arising due to the above causes. The Seller
shall intimate quantum of such shortfall to the Buyer within 30 days. The
Buyer hereby categorically agrees to such cancellation of shortfall quantity
and shall neither have recourse to any action, legal or otherwise, nor demand
any compensation in respect thereof.
b. However, in respect of contracts, where advance payments in the account of
Seller has been received in respect of bales approved, the claim as settled by
the Insurance Company on account of fire damages shall be passed on to the
Buyers and in all such cases, the contracted quantity will be reduced to the
extent of fire damage.
The duplicate copy of this contract duly signed by the Buyer be returned
within 7 days from the receipt of the contract in token of confirmation of all the
terms and conditions of this contract. If signed copy is not received within
stipulated time, the contract shall be treated as accepted and confirmed by the
Buyer.
WE CONFIRM
For & on behalf of the Buyer
(Name of the Authorised person with Seal)
FOR THE COTTON CORPORATION OF INDIA LTD.
(AUTHORISED SIGNATORY)

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Ö¸üߤü¤üÖ¸ü êú ¯ÖÏןÖ×−Ö×¬Ö /×−ÖμÖÓ¡Ö ú úß ˆ¯ÖÛãÖ×ŸÖ ´Öë ÃÖã¯Öã¤Ôü Öß êú ÃÖ´ÖμÖ Ã¯ÖÖòü ¯Ö¸ü ÖÖÑšüÖë úß
100% ŸÖã»ÖÖ‡Ô úß •ÖÖμÖê Öß †Öî¸ü ‡ÃÖ ¯ÖÏ úÖ¸ü úß ŸÖã»ÖÖ‡Ô †Ó×ŸÖ´Ö ‹¾ÖÓ ²ÖÖ¬μÖ úÖ¸üß ÆüÖê Öß … Ö¸üߤü¤üÖ¸ü «üÖ¸üÖ
†× ÖÏ´Ö ³Öã ÖŸÖÖ−Ö úß ÛãÖ×ŸÖ ´Öë 48 ïú›üß•Ö ¯ÖÏ×ŸÖ 100 ÖÖšüÖë úß ¤ü¸ü ¯Ö¸ü × Ö−Öê Ö‹ ¾Ö•Ö−Ö êú †Ö¬ÖÖ¸ü ¯Ö¸ü
³Öã ÖŸÖÖ−Ö × úμÖÖ •ÖÖμÖê ÖÖ … ÃÖ³Öß ¯ÖÏ úÖ¸ü úß ×²Ö Îúß Ã¯ÖÖòü †Ö¬ÖÖ¸ü ¯Ö¸ü ÆüÖê Öß ŸÖ£ÖÖ ¾Ö•Ö−Ö êú ²ÖÖ¤ü êú Ö“ÖÔ
Ö¸üߤü¤üÖ¸ü êú ÖÖŸÖê ¯Ö¸ü ÆüÖë Öê …
Ö¸üߤü¤üÖ¸ü «üÖ¸üÖ ÃÖ³Öß ¯ÖÏ úÖ¸ü úÖ ³Öã ÖŸÖÖ−Ö ×−Ö Ö´Ö êú ¯Ö Ö ´Öë †ÖÆü׸üŸÖ êú¾Ö»Ö ÎúÖÛ †ò úÖ‰Óúü
¯ÖêμÖß ×›ü´ÖÖÓ›ü ›ÒüÖ°ü, ¯Öê-†Ö›Ôü¸ü, ²Öï úÃÖÔ “Öî ú «üÖ¸üÖ μÖÖ ‡»ÖêŒÒüÖ×−Ö ú ±Óú›ü ÒüÖÓÃÖ±ú¸ü êú ´ÖÖ¬μÖ´Ö «üÖ¸üÖ Æüß
×−Ö Ö´Ö êú ²Öï ú ÖÖŸÖê ´Öë × úμÖÖ •ÖÖμÖê ÖÖ … “Öî ú «üÖ¸üÖ μÖÖ ‡»ÖêŒÒüÖ×−Ö ú ±Óú›ü ÒüÖÓÃÖ±ú¸ êú ´ÖÖ¬μÖ´Ö ÃÖê ³Öã ÖŸÖÖ−Ö
êú ´ÖÖ´Ö»Öê ´Öë ×¾Ö ÎêúŸÖÖ êú ÖÖŸÖê ´Öë ³Öã ÖŸÖÖ−Ö úß ¸üÖ×¿Ö •Ö´ÖÖ ÆüÖê−Öê úß ¯ÖãÛÂü êú ¯Ö¿“ÖÖŸÖ Æüß ÃÖã¯Öã¤Ôü Öß ú¸ü−Öê
úß †−Öã´Ö×ŸÖ ¤üß •ÖÖμÖê Öß…
Ö¸üߤü¤üÖ¸ü úÖê ÃÖÓ×¾Ö¤üÖ úß ŸÖÖ¸üß Ö /¯ÖãÛÂü úß ŸÖÖ¸üß Ö ÃÖê ¤üß Ö‡Ô ×−Ö:¿Öã» ú †¾Ö×¬Ö êú †Ó¤ü¸ü ÖÖÑšüÖë
úÖ ³Öã ÖŸÖÖ−Ö ú¸ü−ÖÖ ÆüÖê ÖÖ †Öî¸ü ÃÖã¯Öã¤Ôü Öß »Öê−Öß ÆüÖê Öß … μÖפü Ö¸üߤü¤üÖ¸ü úß †Öê¸ü ÃÖê ‹êÃÖÖ −ÖÆüà × úμÖÖ
•ÖÖŸÖÖ Æîü ŸÖÖê ×¾Ö ÎêúŸÖÖ úÖê ÃÖÓ×¾Ö¤üÖ ¸ü§ü ú¸ü−Öê úÖ †×¬Ö úÖ¸ü ÆüÖê ÖÖ … ‡ÃÖ ¯ÖÏ úÖ¸ü êú ¸ü§ü ÆüÖê−Öê úß ÛãÖ×ŸÖ ´Öë
×¾Ö ÎêúŸÖÖ úÖê ÃÖÓ¯Öæ ÖÔ μÖÖ ¿ÖêÂÖ ´ÖÖ¡ÖÖ úÖê × úÃÖß ³Öß ÃÖ´ÖμÖ × úÃÖß ³Öß ¯ÖÏ úÖ¸ü, •ÖîÃÖÖ ˆ×“ÖŸÖ ÃÖ´Ö—Öê, ˆÃÖ úß
¯Öã−Ö: ×²Ö Îúß úÖ †×¬Ö úÖ¸ü ÆüÖê ÖÖú †Öî¸ü ‡ÃÖ ¯ÖÏ úÖ¸ü úß ¯Öã−Ö: ×²Ö Îúß ´Öë Æãü‡Ô Ö×ŸÖ /ÆüÖ×−Ö úß ¾ÖÃÖæ»Öß ú¸ü−Öê
úÖ ³Öß †×¬Ö úÖ¸ü ÆüÖê ÖÖ …
4. ºþ‡Ô úÖ ¸ü Ö¸ü ÖÖ¾Ö :
‰ú¯Ö¸ü ²ÖŸÖÖμÖê ÖμÖê ¯ÖÏÖ¾Ö¬ÖÖ−ÖÖë êú ÆüÖêŸÖê Æãü‹ ³Öß, ×¾Ö ÎêúŸÖÖ Ö¸üߤü¤üÖ¸ü úß †Öê¸ü ÃÖê ×−Ö:¿Öã» ú ÃÖã¯Öã¤Ôü Öß
†¾Ö×¬Ö êú †Ö Öê ºþ‡Ô úÖ ¸ü Ö¸ü ÖÖ¾Ö ú¸ü ÃÖ úŸÖÖ Æîü †£Ö¾ÖÖ ºþ‡Ô ¸üÖê ú ÃÖ úŸÖÖ Æîü, ²Ö¿ÖŸÖì × ú Ö¸üߤü¤üÖ¸ü
×−Ö´−Ö×»Ö× ÖŸÖ ¿ÖŸÖÖì úÖ †−Öã¯ÖÖ»Ö−Ö ú¸ëü :
ú) Ö¸üߤü¤üÖ¸ü ×¾Ö ÎêúŸÖÖ úÖê ×»Ö× ÖŸÖ ºþ¯Ö ´Öë ×−Ö:¿Öã» ú ÃÖã¯Öã¤Ôü Öß †¾Ö×¬Ö ÃÖ´ÖÖ¯ŸÖ ÆüÖê−Öê êú ²ÖÖ¤ü ˆÃÖ úß
†Öê¸ü ÃÖê ºþ‡Ô ¸ü Ö−Öê úÖ †−Öã¸üÖê¬Ö ú¸êü ÖÖ ŸÖ£ÖÖ −Ö ˆšüÖ‡Ô Ö‡Ô ¿ÖêÂÖ ´ÖÖ¡ÖÖ êú ×»Ö‹ ÖÖÑšëü ˆšüÖ−Öê úß
ÃÖ´ÖμÖ ÃÖÖ¸ü Öß ¤êü ÖÖ, •ÖÖê ×´Ö»Ö Ö¸üߤü¤üÖ¸ü êú ×»Ö‹ ×−Ö¿Öã» ú †¾Ö×¬Ö úß ÃÖ´ÖÖÛ¯ŸÖ êú ²ÖÖ¤ü
†×¬Ö úŸÖ´Ö 60 פü−Ö †¾Ö×¬Ö êú †Ó¤ü¸ü ÆüÖê Öß … Ö¸üߤü¤üÖ¸ü úÖê ÃÖÓ×¾Ö¤üÖ êú †ÓŸÖ ÖÔŸÖ ¤üß Ö‡Ô
†−Öã´Ö×ŸÖ êú †−ÖãÃÖÖ¸ü ºþ‡Ô êú ¸ü Ö¸ü ÖÖ¾Ö êú ×»Ö‹ ´ÖÖÓ Öß ÖμÖß †¾Ö×¬Ö ÆêüŸÖã ×¾Ö×−ÖÙ¤üÂü ¤ü¸ü ¯Ö¸ü −Ö
ˆšüÖμÖß ÖμÖß ´ÖÖ¡ÖÖ êú ×»Ö‹ †× ÖÏ´Ö ¸ü Ö¸ü ÖÖ¾Ö ¯ÖϳÖÖ¸ü ³Öß •Ö´ÖÖ ú¸ü−ÖÖ ÆüÖê ÖÖ …
Ö) ¸ü Ö-¸ü ÖÖ¾Ö ¯ÖϳÖÖ¸ü úß ¤ü¸ü −Öß“Öê ²ÖŸÖÖμÖê †−ÖãÃÖÖ¸ü ÆüÖê Öß :
¯ÖÆü»Öê 30 פü−ÖÖë ŸÖ ú ¯ÖÏŸμÖê ú ´ÖÖÆü êú ×»Ö‹ @----% ŸÖ£ÖÖ ˆÃÖ êú ¯Ö¿“ÖÖŸÖË ºþ‡Ô úß ÃÖã¯Öã¤Ôü Öß
ÆüÖê−Öê ŸÖ ú 30 פü−ÖÖë êú ¯ÖÏŸμÖê ú ´ÖÖÆü êú ×»Ö‹ @-----% úß ¤ü¸ü ÃÖê ÆüÖê Öß … ¸ü Ö¸ü ÖÖ¾Ö ¯ÖϳÖÖ¸ü
úß ¸üÖ×¿Ö úß Ö Ö−ÖÖ ´ÖÖ×ÃÖ ú †Ö¬ÖÖ¸ü ¯Ö¸ü úß •ÖÖ‹ Öß … •Ö²Ö ŸÖ ú ÃÖã¯Öã¤Ôü úß •ÖÖ−Öê ¾ÖÖ»Öß ÖÖÑšüÖë

4
úÖ ¯Öæ¸üÖ ³Öã ÖŸÖÖ−Ö ¯ÖÏÖ¯ŸÖ −ÖÆüà ÆüÖêŸÖÖ Æîü, ŸÖ²Ö ŸÖ ú ‰ú¯Ö¸ü ú×£ÖŸÖ ¤ü¸ü êú †−ÖãÃÖÖ¸ü ¸ü Ö¸ü ÖÖ¾Ö ¯ÖϳÖÖ¸ü
×»ÖμÖÖ •ÖÖ‹ ÖÖ … ‡ÃÖ ¯ÖÏ úÖ¸ü êú ¸ü Ö¸ü ÖÖ¾Ö ¯ÖϳÖÖ¸ü úÖ ‰ú¯Ö¸ü Ö ›ü 4(ÓÓ ú) ´Öë ²ÖŸÖÖμÖê †−ÖãÃÖÖ¸ü
†× ÖÏ´Ö ºþ¯Ö ´Öë ú¸ü−ÖÖ ÆüÖê ÖÖ …
Ö) ˆ¯ÖμÖãÔŒŸÖ ¿ÖŸÖÖì êú ÆüÖêŸÖê Æãü‹ ŸÖ£ÖÖ ˆÃÖ ¯Ö¸ü ¯Öæ¾ÖÖÔ ÖÏÆü êú ײÖ−ÖÖ, ×¾Ö ÎêúŸÖÖ Ö¸üߤü¤üÖ¸ü úß †Öê¸ü ÃÖê
ÃÖÓ¯Öæ ÖÔ ºþ‡Ô μÖÖ ˆÃÖ úÖ ãú”û ³ÖÖ Ö ×−Ö:¿Öã» ú †¾Ö׬Öü úß ÃÖ´ÖÖÛ¯ŸÖ êú ²ÖÖ¤ü †×¬Ö úŸÖ´Ö 60 פü−Ö êú
×»Ö‹ †£Ö¾ÖÖ †Ö Öê ×¾ÖßÖÖ׸üŸÖ †¾Ö×¬Ö úß ÃÖ´ÖÖÛ¯ŸÖ êú ²ÖÖ¤ü, •ÖîÃÖÖ ³Öß ´ÖÖ´Ö»ÖÖ ÆüÖê, ¯Öæ ÖÔŸÖ: ×¾Ö ÎêúŸÖÖ
êú þÖ×¾Ö¾Öê ú ¯Ö¸ü ¸ü Ö ÃÖ úŸÖÖ Æîü … Ö¸üߤü¤üÖ¸ü úÖê ÃÖã¯Öã¤Ôü× ÖμÖÖë êú ×¾Öºþ¨ü ºþ‡Ô úß ´Öæ»μÖ ¸üÖ׿Ö
ŸÖ£ÖÖ ×¾ÖßÖÖ׸üŸÖ †¾Ö×¬Ö êú ¸ü Ö-¸ü ÖÖ¾Ö ¯ÖϳÖÖ¸ü úß ¸üÖ×¿Ö úÖ ¯Öæ¸üÖ ³Öã ÖŸÖÖ−Ö ú¸ü−ÖÖ ÆüÖê ÖÖ … μÖפü
³Öã ÖŸÖÖ−Ö −ÖÆüà × úμÖÖ •ÖÖŸÖÖ Æîü †Öî¸ü ÃÖã¯Öã¤Ôü Öß †×¬Ö úŸÖ´Ö †−Öã´ÖŸμÖ 60 פü−Ö úß †¾Ö×¬Ö μÖÖ
×¾ÖßÖÖ׸üŸÖ †¾Ö×¬Ö êú †ÓŸÖ ÖÔŸÖ −ÖÆüà »Öß •ÖÖŸÖß Æîü, ŸÖÖê ×¾Ö ÎêúŸÖÖ úÖê †×¬Ö úÖ¸ü Æîü × ú ‡ÃÖ ¯ÖÏ úÖ¸ü úß
×›ü¯ÖÖòוÖüü /†× ÖÏ´Ö ¸üÖ׿Ö, וÖÃÖ´Öë ¸ü Ö-¸ü ÖÖ¾Ö ¯ÖϳÖÖ¸ü úß †× ÖÏ´Ö ¸üÖ×¿Ö μÖÖ †−μÖ úÖê‡Ô ¸üÖ׿Ö
¿ÖÖ×´Ö»Ö Æîü, μÖפü úÖê‡Ô Æîü ŸÖÖê, úÖê •Ö²ŸÖ ú¸ü »Öê …
‘Ö) “Öæ ú ÆüÖê−Öê úß ÛãÖ×ŸÖ ´Öë ×¾Ö ÎêúŸÖÖ †¯Ö−Öß ÃÖã×¾Ö¬ÖÖ êú †−ÖãÃÖÖ¸ü, × úÃÖß ³Öß ÃÖ´ÖμÖ ºþ‡Ô úß ¯Öã−Ö:
×²Ö Îúß ú¸ü ÃÖ úŸÖÖ Æîü ŸÖ£ÖÖ Ö¸üߤü¤üÖ¸ü ÃÖê ‡ÃÖ ¯ÖÏ úÖ¸ü úß ¯Öã−Ö: ×²Ö Îúß ¯Ö¸ü Æãü‡Ô ÆüÖ×−Ö/ Ö×ŸÖ úß
¾ÖÃÖæ»Öß ú¸ü ÃÖ úŸÖÖ Æîü, וÖÃÖ´Öë ´Öæ»μÖ †ÓŸÖ¸ü, ¸ü Ö-¸ü ÖÖ¾Ö ¯ÖϳÖÖ¸ü †Öî¸ü ²μÖÖ•Ö ¿ÖÖ×´Ö»Ö ÆîüÓÓÓÓ … ‡ÃÖ
ÃÖÓ×¾Ö¤üÖ êú †ÓŸÖ ÖÔŸÖ ÃÖÓ×¾Ö¤üÖ úÖê ³ÖÓ Ö ú¸ü−Öê êú ²ÖÖ¸êü ´Öë ¯ÖÏÖ¾Ö¬ÖÖ−Ö Ã¾ÖŸÖ: ˆ¨éüŸÖ †Öî¸ü ¯Ö׸ü“ÖÖ×»ÖŸÖ
ÆüÖêÓ Öê, וÖÃÖ êú ×»Ö‹ ×¾Ö ÎêúŸÖÖ «üÖ¸üÖ Ö¸üߤü¤üÖ¸ü úÖê úÖê‡Ô ÃÖæ“Ö−ÖÖ ¤êü−Öê úß †Ö¾Ö¿μÖ úŸÖÖ −ÖÆüà Æîü …
’û) •Ö²Ö ŸÖ ú ¯Öã−Ö: ×²Ö Îúß ¯Ö¸ü ‡ÃÖ ÃÖÓ×¾Ö¤üÖ êú †ÓŸÖ ÖÔŸÖ Æãü‡Ô ÆüÖ×−Ö úß ³Ö¸ü¯ÖÖμÖß −ÖÆüà ÆüÖê •ÖÖŸÖß Æîü
ŸÖ²Ö ŸÖ ú Ö¸üߤü¤üÖ¸ü êú ÃÖÖ£Ö ¾μÖÖ¾ÖÃÖÖ×μÖ ú ÃÖÖî¤üê ¯ÖÏןֲÖÓ×¬ÖŸÖ ¸üÆëü Öê …
5. ¤êü¸ü ÃÖê ˆšüÖ−Öê ¯Ö¸ü ¯ÖϳÖÖ¸ü :
μÖפü ‡ÃÖ ÃÖÓ×¾Ö¤üÖ êú †ÓŸÖ ÖÔŸÖ ²Öê“Öß ÖμÖß ºþ‡Ô êú ´Öæ»μÖ úê ³Öã ÖŸÖÖ−Ö êú ¯Ö¿“ÖÖŸÖË, Ö¸üߤü¤üÖ¸ü
³Öã ÖŸÖÖ−Ö ú¸ü−Öê úß ŸÖÖ¸üß Ö ÃÖê 15 פü−Ö êú †Ó¤ü¸ü ºþ‡Ô úß ÃÖã¯Öã¤Ôü Öß −ÖÆüà »ÖêŸÖÖ Æîü,ü ŸÖÖê Ö¸üߤü¤üÖ¸ü úÖê
16¾Öë פü−Ö ÃÖê 30 פü−ÖÖêÓ êú ¯ÖÏŸμÖê ú ´ÖÖÆü êú ×»Ö‹ 0.50% úß ¤ü¸ü ¯Ö¸ü ‡ÃÖ ¯ÖÏ úÖ¸ü êú −Ö ˆšüÖμÖê ÖμÖê
ÃüÖò ú êú ×»Ö‹ ÃÖã¯Öã¤Ôü Öß »Öê−Öê ŸÖ ú, ¤üê¸ü ÃÖê ˆšüÖ−Öê úÖ ¯ÖϳÖÖ¸ü ¤êü−ÖÖ ÆüÖê ÖÖ …
6. −Ö ú¤ü ”æûü :
Ö¸üߤü¤üÖ¸ü -----% ¯ÖÏ×ŸÖ ¾ÖÂÖÔ úß ¤ü¸ü ÃÖê ˆ¯ÖμÖÖê Ö −Ö úß ÖμÖß ×−Ö:¿Öã» ú †¾Ö×¬Ö êú ×»Ö‹
†−Öã¯ÖÖ×ŸÖ ú †Ö¬ÖÖ¸ü ¯Ö¸ü −Ö ú¤ü ”æûü ¯ÖÏÖ¯ŸÖ ú¸ü−Öê úÖ ¯ÖÖ¡Ö ÆüÖê ÖÖ, μÖÖ×−Ö ÃÖÓÓ×¾Ö¤üÖ úß ¿ÖŸÖÖí êú †−ÖãÃÖÖ¸ü
†¯Öê× ÖŸÖ êú ¯Öæ¾ÖÔ ¯ÖÏÖ¯ŸÖ ³Öã ÖŸÖÖ−Ö êú פü−ÖÖë úß ÃÖÓ μÖÖ êú ×»Ö‹ …
μÖפü ‹»Ö/ÃÖß ŸÖ£ÖÖ ²Öß/•Öß êú †ÓŸÖ ÖÔŸÖ ÃÖã¯Öã¤Ôü Öß ¤üß •ÖÖŸÖß Æîü ŸÖÖê ³Öã ÖŸÖÖ−Ö úß ŸÖÖ¸üß Ö ÃÖê ˆ¯ÖμÖÖê Ö
´Öë −Ö »ÖÖμÖß ÖμÖß ×−Ö:¿Öã» ú †¾Ö×¬Ö êú ×»Ö‹ ----% ¯ÖÏן־ÖÂÖÔ úß ¤ü¸ü ÃÖê †−Öã¯ÖÖ×ŸÖ ú †Ö¬ÖÖ¸ü ¯Ö¸ü ”æûü úß
†−Öã´Ö×ŸÖ ×−Ö Ö´Ö «üÖ¸üÖ ×−Ö´−Ö×»Ö× ÖŸÖ ¿ÖŸÖÖí êú †¬Öß−Ö ¤üß •ÖÖμÖê Öß :-
ú) Ö¸üߤü¤üÖ¸ü êú †−Öã¸üÖê¬Ö ¯Ö¸ü ŸÖ£ÖÖ "†ÖÆü¸ü Ö úŸÖÖÔ úÖê ׸ü úÖêÃÖÔ êú ײÖ−ÖÖ" ÃÖÖ Ö-¯Ö¡Ö úß
×›üà úÖ‰ÓúØü Ö úß •ÖÖŸÖß Æîü…
Ö) ÃÖÖ Ö-¯Ö¡Ö úß ×›üà úÖ‰ÓúØü Ö ÃÖê ÃÖÓ²ÖÓ×¬ÖŸÖ ÃÖ³Öß ¯ÖÏ úÖ¸ü êú Ö“ÖÔ úÖê Ö¸üߤü¤üÖ¸ü «üÖ¸üÖ ¾ÖÆü−Ö × úμÖÖ
•ÖÖŸÖÖ Æîü…

7. ×²Ö Îúß ú¸ü /¾Öî»μÖæ ‹ò›êü›ü îüŒÃÖ (¾Öîü):
5
Ö¸üߤü¤üÖ¸ü ºþ‡Ô êú ´Öæ»μÖ ¯Ö¸ü ÃÖã¯Öã¤Ôü Öß »Öê−Öê úß ŸÖÖ¸üß Ö ¯Ö¸ü »ÖÖ Öæ ×¾Ö ÎúμÖ ú¸ü/¾Öîü úÖ ³Öã ÖŸÖÖ−Ö
ú¸êü ÖÖ … ÃÖÓ ÖŸÖ ×²Ö Îúß ú¸ü †×¬Ö×−ÖμÖ´Ö êú †¬Öß−Ö ¯ÖÓ•Öß éúŸÖ Ö¸üߤü¤üÖ¸ü ¯ÖÏŸμÖê ú ןִÖÖÆüß úß ÃÖ´ÖÖÛ¯ŸÖ êú
²ÖÖ¤ü, וÖÃÖ´Öë ÃÖã¯Öã¤Ôü Öß »Öß ÖμÖß, 60 פü−Ö êú †Ó¤ü¸ü †Ö¾Ö¿μÖ ú 'ÃÖß' ±úÖ´ÖÔ/‘ÖÖêÂÖ ÖÖ ±úÖ´ÖÔ ¯ÖÏßÖãŸÖ ú¸êü ÖÖ
(ÃÖß‹ÃÖüß †×¬Ö×−ÖμÖ´Ö/×−ÖμÖ´ÖÖ¾Ö»Öß ´Öë μÖפü ¯Ö׸ü¾ÖŸÖÔ−Ö ÆüÖêŸÖÖ Æîü, ŸÖÖê ˆÃÖ êú †¬Öß−Ö)/ "ÃÖß" ±úÖ´ÖÔÃÖ /‘ÖÖêÂÖ ÖÖ
±úÖ´ÖÔÃÖ ¯ÖÏÖ¯ŸÖ ÆüÖê−Öê êú ÃÖ´ÖμÖ ŸÖ ú Ö¸üߤü¤üÖ¸ü ÃÖê ¯ÖÏÖ¯ŸÖ •Ö´ÖÖ ¸üÖ×¿Ö ´Öë ÃÖê 2%/3% (•ÖÖê ³Öß »ÖÖ Öæ ÆüÖê)
•Ö´ÖÖ ¸üÖ×¿Ö ´Öë ÃÖê ×¾Ö ÎêúŸÖÖ «üÖ¸üÖ ¸ü ÖÖ •ÖÖ‹ ÖÖ … μÖפü "ÃÖß" ±úÖ´ÖÔÃÖ ×−Ö¬ÖÖÔ׸üŸÖ ÃÖ´ÖμÖ ´Öë ¯ÖÏßÖãŸÖ −ÖÆüà × úμÖê
•ÖÖŸÖê Æïü, ŸÖÖê "ÃÖß" ±úÖ´ÖÔÃÖ úß ×¾Ö»ÖÓ×²ÖŸÖ †¾Ö×¬Ö êú ×»Ö‹ ¸üÖê úß ÖμÖß •Ö´ÖÖ ¸üÖ×¿Ö ¯Ö¸ü úÖê‡Ô ²μÖÖ•Ö −ÖÆüà
פü¿Ö •ÖÖμÖê ÖÖ…
8. ²μÖÖ•Ö :
¯Öã¸üÖ−Öß ¤êüμÖ ¸üÖ׿Ö, Œ»Öß−Ö Îêú×›üü êú †ÓŸÖ ÖÔŸÖ ÃÖã¯Öã¤Ôü Öß, ÃÖÖ Ö-¯Ö¡Ö ŸÖ£ÖÖ ²Öï ú ÖÖò¸Óüüß êú ÃÖÖ´Ö−Öê
²μÖÖ•Ö úß ¤ü¸ü ¯ÖÏן־ÖÂÖÔ ----% ´ÖÖ×ÃÖ ú ¸êüÃü †Ö¬ÖÖ¸ ¯Ö¸üü ÆüÖê Öß …
9. ²μÖÖ•Ö úß ¤üÖÓ×›ü ú ¤ü¸ü :
†×ŸÖ ¤êüμÖ μÖæ²Öß, ‹»Ö/ÃÖß ŸÖ£ÖÖ ²Öï ú ÖÖò¸Óüüß ¯Ö¸ü ´ÖÖ×ÃÖ ú ¸êüÃü †Ö¬ÖÖ¸ü ¯Ö¸ü ¯ÖÏן־ÖÂÖÔ ---% ¤üÖÓ×›ü ú
²μÖÖ•Ö »Ö ÖÖμÖÖ •ÖÖ‹ ÖÖ…
10. ÖÖê¤üÖ´Ö ³ÖÓ›üÖ¸ü Ö ÃÖã×¾Ö¬ÖÖ úß 30 פü−ÖÖë ÃÖê †×¬Ö ú †¾Ö×¬Ö êú ×»Ö‹ −Ö ˆšüÖμÖß ÖμÖß ÖÖÑšüÖë êú ×»Ö‹
ÖÖê¤üÖ´Ö ¯ÖϳÖÖ¸ü :
μÖפü Ö¸üߤü¤üÖ¸ü úÖê ÖÖê¤üÖ´Ö ³ÖÓ›üÖ¸ü Ö ÃÖã×¾Ö¬ÖÖ ´ÖÓ•Öæ¸ü úß •ÖÖŸÖß Æîü †Öî¸ü ÖÖê¤üÖ´Ö ´Öë ÖÖÑšüÖë úß ¯ÖÏÖÛ¯ŸÖ
úß ŸÖÖ¸üß Ö ÃÖê 30 פü−ÖÖë ÃÖê †×¬Ö ú ÃÖ´ÖμÖ ŸÖ ú ÖÖÑšëü −ÖÆüà ˆšüÖμÖß •ÖÖŸÖß Æîü, ŸÖÖê Ö¸üߤü¤üÖ¸ü ÃÖê 30 פü−Ö
úß †¾Ö×¬Ö êú ×»Ö‹ ¯ÖÏ×ŸÖ ÖÖÑšü 20/- ºþ. úÖ ÃÖê¾ÖÖ ¯ÖϳÖÖ¸ü ×»ÖμÖÖ •ÖÖ‹ ÖÖ… μÖפü 15 פü−Ö μÖÖ ˆÃÖÃÖê ú´Ö
†¾Ö×¬Ö êú ×»Ö‹ ¯ÖÏ×ŸÖ ÖÖÑšü 10/- ºþ. μÖÖ 15 פü−Ö ÃÖê †×¬Ö ú 30 פü−ÖÖë ŸÖ ú Ö¸üߤü¤üÖ¸ü úÖê 20/- ºþ.
¯ÖÏ×ŸÖ ÖÖÑšü ÃÖê¾ÖÖ ¯ÖϳÖÖ¸ü ¤êü−ÖÖ ÆüÖê ÖÖ …
11. ÃÖÖ Ö-¯Ö¡Ö ŸÖ£ÖÖ ˆÃÖ êú ×›üà úÖ‰ÓúØü Ö êú ÃÖÖ´Ö−Öê ÃÖã¯Öã¤Ôü Öß êú ´ÖÖ´Ö»Öê ´Öë ÃÖÓÃÖÖ¬Ö−Ö ¿Öã» ú :
×¾Ö ÎêúŸÖÖ «üÖ¸üÖ ¯ÖÏŸμÖê ú ×›üà úÖ‰ÓúØü Ö ÃÖÖ Ö-¯Ö¡Ö ¯Ö¸ü ˆÃÖ êú ´Öæ»μÖ êú 0.10% úß ¤ü¸ü ÃÖê μÖÖ
ºþ.200/-, •ÖÖê ³Öß †×¬Ö ú ÆüÖê, úÖ ÃÖÓÃÖÖ¬Ö−Ö ¿Öã» ú ¯ÖϳÖÖ¸ü »Ö ÖÖ‹ ÖÖ …
12. ´Ö¬μÖã֟ÖÖ :
ºþ‡Ô úß Öã Ö¾Ö¢ÖÖ êú ²ÖÖ¸êü ´Öë × úÃÖß ×¾Ö¾ÖÖ¤ü úÖê, וÖÃÖê †−Öã²ÖÓ¬Ö êú Ö ›ü-2 êú †¬Öß−Ö ×¾Ö×−ÖÙ¤üÂüü
ºþ¯Ö ÃÖê ”ûÖê›ÍüÖ ÖμÖÖ Æîü, ˆÃÖê ”ûÖê›Íü ú¸ü, ‡ÃÖ ÃÖÓ×¾Ö¤üÖ ÃÖê ÃÖÓ²ÖÓ×¬ÖŸÖ μÖÖ ˆŸ¯Ö®Ö × úÃÖß ×¾Ö¾ÖÖ¤ü μÖÖ †ÓÓŸÖ¸ü êú
´ÖÖ´Ö»Öê ´Öë, ˆÃÖê ×¾Ö ÎêúŸÖÖ êú ×−Ö¤êü¿Ö ú (×¾Ö¯Ö Ö−Ö) μÖÖ ×−Ö¤êü¿Ö ú (×¾Ö¢Ö) «üÖ¸üÖ ×−ÖμÖãŒŸÖ × úÃÖß ´Ö¬μÖÃ£Ö (×¾Ö ÎêúŸÖÖ
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