[2025:RJ-JP:13690] HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Miscellaneous Appeal No. 4702/2012 1. Smt. Gulabi W/o Late Shri Kailash Chand, R/o Meena Colony, Govind Nagar, Ramganj, Ajmer 2. Sangeeta D/o Late Shri Kailash Chand, R/o Meena Colony, Govind Nagar, Ramganj, Ajmer 3. Subhash S/o Late Shri Kailash Chand, R/o Meena Colony, Govind Nagar, Ramganj, Ajmer 4. Puneet S/o Late Shri Kailash Chand, R/o Meena Colony, Govind Nagar, Ramganj, Ajmer ----Appellants Versus 1. Mohammad Hussain S/o Shri Hafiz Bax, R/o Delhi Gate, Behind Gokhra Scholl, Udaipur Driver of The Truck No. R.P.J.-821 2. Kumari Taslim Khani D/o Shri Hazi Bax, R/o Chhatari Wala Chowk, Inside Delhi Gate, Udaipur Owner of The Truck No. R.P.J.-821 3. National Insurance Com. Ltd. Through Branch Manager, Udaipur Having Its Regional Office At Lic Building, Ambedkar Circle, Bhawani Singh Road, Jaipur Insurer of The Truck No. R.P.J.-821 ----Respondents For Appellant(s) : Mr. J.P. Gupta, Adv. with Mr. Ravi Singh, Adv. For Respondent(s) : Mr. Ganesh Joshi, Adv. HON'BLE MR. JUSTICE ASHUTOSH KUMAR Order 25/03/2025 1- vihykFkhZx.k }kjk ;g vihy /kkjk&173 eksVj okgu vf/kfu;e&1988 ds rgr U;k;ky; eksVj nq?kZVuk nkok vf/kdj.k] vtesj ¼jkt-½ ¼ftls vkxs ^vf/kdj.k* ds uke ls lacksf/kr fd;k tk,xk½ }kjk Dyse ;kfpdk [2025:RJ-JP:13690] (2 of 11) [CMA-4702/2012] la[;k&371@1999] ¼271@1989½ Jherh xqykch o vU; cuke ekSgEen o vU; esa ikfjr fu.kZ; fnukad 05-10-2012 ¼ftls vkxs *vk{ksfir fu.kZ;* ds uke ls lacksf/kr fd;k tk,xk½ ds fo#) izLrqr dh xbZ gSA 2- vihykFkhZx.k }kjk vf/kdj.k ds le{k] dSyk'kpan dh eksVj okgu nq?kZVuk esa e`R;q gks tkus ds QyLo:i dqy 16]05]000@& #i;s Dyse izkIr djus gsrq Dyse ;kfpdk izLrqr dh x;h FkhA vf/kdj.k }kjk mDr Dyse ;kfpdk esa ;kphx.k dks dqy 3]82]150@& #i;s dh {kfriwfrZ jkf'k e; C;kt 6 izfr'kr lkykuk dh nj ls fnyokbZ x;h gSA mDr vk{ksfir fu.kZ; ls O;fFkr gksdj gLrxr vihy] vihykFkhZx.k dh vksj ls {kfriwfrZ jkf'k esa c<+ksrjh fd;s tkus gsrq izLrqr dh x;h gSA 3- nkSjkus cgl fo}ku vf/koDrk vihykFkhZx.k dk rdZ jgk gS fd oDr ?kVuk e`rd jsyos esa phQ iklZy DydZ ds in ij dk;Zjr Fkk] ftls izfrekg 2]414@& #i;s osru feyrk Fkk rFkk ikapos osru vk;ksx dh flQkfj'k ds fu/kkZj.k ds i'pkr~ e`rd vk; esa 5000@& ls 8000@& #i;s dh c<ksrjh gksrh rFkk e`rd dk ldy osru 5]150@& #i;s gksrk] fdUrq fo}ku vf/kdj.k }kjk e`rd dh ekfld vk; 2]414@& #i;s izfrekg fu/kkZfjr dj =qfV dkfjr dh xbZ gS] ftls la'kksf/kr dj c<+k;k tkosA fo}ku vf/koDrk vihykFkhZx.k dk ,d rdZ ;g Hkh jgk fd vf/kdj.k }kjk e`rd dh fu/kkZfjr vk; esa ls vk;dj dh dVkSrh dh tkdj =qfV dkfjr dh xbZ gSA fo}ku vf/koDrk vihykFkhZx.k dk ,d rdZ ;g Hkh jgk gS fd vf/kdj.k }kjk dalksfVZ;e dh en esa rFkk vU; enksa esa Hkh vR;f/kd de jkf'k fnyokbZ xbZ gS] ftuesa c<+ksrjh dh tkosA vr% vihykFkhZx.k dh vksj ls [2025:RJ-JP:13690] (3 of 11) [CMA-4702/2012] izLrqr vihy dks Lohdkj fd;k tkdj fo}ku vf/kdj.k }kjk ikfjr fu.kZ; dks la'kksf/kr dj {kfriwfrZ jkf'k esa c<+ksrjh fd;s tkus dh izkFkZuk dh x;hA 4- blds foijhr fo}ku vf/koDrk chek dEiuh dh vksj ls vihykFkhZx.k ds mijksDr rdksZa dk fojks/k djrs gq, fo}ku vf/kdj.k }kjk ikfjr fd;s x;s fu.kZ; dh iqf"V fd;s tkus rFkk vihykFkhZx.k dh vksj ls lafLFkr dh x;h vihy dks fujLr fd;s tkus dk fuosnu fd;k x;kA 5- nksuksa i{kksa dh cgl lquh x;hA vihy i=koyh o vf/kdj.k ds vfHkys[k dk voyksdu fd;k x;kA 6- vihykFkhZx.k dh vksj ls ;g vihy {kfriwfrZ jkf'k esa c<+ksrjh fd;s tkus gsrq izLrqr dh x;h gSA izR;FkhZ chek dEiuh dh vksj ls vf/kdj.k ds fu.kZ; ds fo#) dksbZ vihy izLrqr ugha dh x;h gSA 7- i=koyh ds voyksdu ls izdV gksrk gS fd ekeys dh ?kVuk fnukad 23-07-1989 dh crkbZ x;h gS rFkk oDr ?kVuk e`rd dks 37 o"kZ vk;q dk gksuk crk;k x;k gSA Dyse ;kfpdk esa vihykFkhZx.k }kjk e`rd dks oDr ?kVuk ljdkjh deZpkjh gksdj jsyos foHkkx esa phQ iklZy DydZ ds in ij inLFkkfir gksdj izfrekg 2]414@& #i;s osru izkIr djuk crk;k x;k gSA e`rd dh vk; dks izekf.kr djus gsrq vihykFkhZx.k }kjk e`rd dk osru izek.k&i= izn'kZ&12 vf/kdj.k ds le{k izLrqr fd;k x;k gS] tks fd ofj"B e.My dkfeZd vf/kdkjh] e.My dk;kZy;] if'pe jsyos] vtesj }kjk tkjh fd;k x;k gSA mDr osru izek.k&i= esa e`rd dk ldy osru 2]414@& #i;s vafdr fd;k x;k gSA lkFk gh osru izek.k&i= izn'kZ&12 esa ;g Hkh vafdr fd;k x;k gS fd ikapos osru vk;ksx dh flQkfj'kksa ds [2025:RJ-JP:13690] (4 of 11) [CMA-4702/2012] vuqlkj osrueku 5]000@& ls 8]000@& c<+kdj ewy osru 5]150@& #i;s izfrekg fQDl fd;k x;k gSA bl laca/k esa vf/kdj.k }kjk ;g fu"d"kZ fudkyk x;k gS fd ^^mDr osru fQDl fd;k x;k gks] bl laca/k esa ;g izek.k&i= xkS.k gS D;ksafd e`rd dh tc e`R;q gqbZ] ml le; ikapok osrueku ykxw ugha gqvk Fkk ,oa ikapok osrueku e`rd dh e`R;q i'pkr~ izHkkoh gqvk FkkA** mijksDr leLr rF;ksa ,oa ifjfLFkfr;ksa dks n`f"Vxr j[krs gq, vf/kdj.k }kjk e`rd dh dqy ekfld vk; 2]414@& #i;s] rn~uqlkj okf"kZd vk; 28]968@& #i;s fu/kkZfjr dh xbZ gSA vf/kdj.k }kjk e`rd dh vk; ds laca/k esa tks fu"d"kZ fudkyk x;k gS] og mfpr izrhr gksrk gS rFkk vf/kdj.k }kjk vk; ds laca/k esa fudkys x;s mDr fu"d"kZ esa ge dksbZ gLr{ksi fd;k tkuk mfpr ugha le>rs gSa rFkk e`rd dh ;gh vk; ge fu/kkZfjr fd;k tkuk mfpr le>rs gSaA 8- fo}ku vf/koDrk vihykFkhZx.k dk rdZ gS fd fo}ku vf/kdj.k us e`rd dh vk; ls vk;dj dVkSrh dj tks {kfriwfrZ fu/kkZfjr dh gS] og =qfViw.kZ gSA e`rd vYi osru Hkksxh deZpkjh Fkk] ftldh vk; ls vk;dj dVkSrh fd;k tkuk mfpr ugha gSA vr% {kfriwfrZ dk fu/kkZj.k fcuk vk;dj dVkSrh ds gh fd;k tkosA bl laca/k esa fo}ku vf/koDrk chek dEiuh dh vksj ls rdZ izLrqr fd;k gS fd ekuuh; mPpre U;k;ky; }kjk U;kf;d n`"Vkar ljyk oekZ o vU; cuke nsgyh VªklaiksVZ dkWiksZjs'ku o vU;% ¼2009½ 6 ,l-lh-lh- 121 esa Li"V izfrikfnr fd;k gS fd {kfriwfrZ fu/kkZj.k ds fy, e`rd dh vk; dks fopkj esa fy;k tk,xkA tgka e`rd LFkk;h :i ls lsok esa gks] ogka mldh vk;] vk;dj dVkSrh dh lhek esa vkrh gks rks mlds osru [2025:RJ-JP:13690] (5 of 11) [CMA-4702/2012] esa ls vk;dj dh dVkSrh fd;s tkus ds mijkar gh {kfriwfrZ fu/kkZfjr dh tkuh pkfg,A bu ifjfLFkfr;ksa esa fo}ku vf/kdj.k }kjk e`rd dh vk; ls tks vk;dj dVkSrh djus ds mijkar tks {kfriwfrZ jkf'k fu/kkZfjr dh gS] og lgh gS] mlesa gLr{ksi djus dh dksbZ xqatkbZ'k ugha gSA 9- e`rd ds osru esa ls vk;dj dVkSrh fd;s tkus ds laca/k esa ljyk oekZ ¼mijksDr½ okys ekeys esa Li"V funsZ'k iznku fd;k x;k gS fd tgka e`rd LFkk;h :i ls lsok esa dk;Zjr gks] o mldk osru vk;dj dVkSrh dh lhek esa vkrk gks rks mldk ogh osru {kfriwfrZ fu/kkZj.k ds fy, fopkj esa fy;k tk,xk tks osru vk;dj dVkSrh ds mijkar 'ks"k jgrk gksA vk;dj dVkSrh ds fcUnq dks ekuuh; mPpre U;k;ky; }kjk U;kf;d n`"Vkar us'kuy bZa';ksjsal dEiuh fyfeVsM cuke iz.k; lsBh o vU;] fjiksVsZM bu ¼2017½ 16 ,l-lh-lh- 680 ds ekeys esa Hkh foLrkj ls foosfpr fd;k x;k gSA ftlds vuqlkj vk;dj dVkSrh ds mijkar gh e`rd ds osru ds vk/kkj ij {kfriwfrZ fu/kkZfjr dh tkuh pkfg,A blh vk'k; dk fl)kUr ekuuh; mPpre U;k;ky; }kjk U;kf;d n`"Vkar us'kuy ba';ksjsal dEiuh fyfeVsM cuke bafnjk JhokLro o vU;] fjiksVsZM bu ¼2008½ 2 lqizhe dksVZ dslst 763 esa izfrikfnr fd;k gS tks fuEu izdkj ls gS %& "19. The amounts, therefore, which were required to be paid to the deceased by his employer by way of perks, should be included for computation of his monthly income as that would have been added to his monthly income by way of contribution to the family as contradistinguished to the ones which were for his benefit. We may, however, hasten to add that from the said amount of income, the statutory amount of tax payable thereupon must be deducted." [2025:RJ-JP:13690] (6 of 11) [CMA-4702/2012] 10- ,slh fLFkfr esa oDr ?kVuk e`rd dh o"kZ 1989 esa okf"kZd vk; 28]968@& #i;s FkhA foRrh; vf/kfu;e 1989 ds vuqlwph&1 esa ns; vk;dj fuEu izdkj ls Fkk %& THE FIRST SCHEDULE (See section 2) PART I INCOME-TAX Paragraph A Sub-Paragraph I In the case of every individual or Hindu undivided family or unregistered firm or other association of persons or body of individuals, whether incorporated or not, or every artificial juridical person referred to in sub-clause (vii) of clause (31) of section 2 of the Income-tax Act, not being a case to which Sub-Paragraph II of this Paragraph or any other Paragraph of this Part applies,— Rates of income-tax (1) where the total income does not exceed Rs. 18,000 Nil (2) where the total tncoms exceeds Rs. 18,000 but does not exceed Rs. 25,000 25 par cent. of the amount by which the total income exceeds Rs. 18,000; (3) where the total income exceeds Rs. 25,000 but does not exceed Rs. 50,000 Rs. 1,750 plus 30 per cent, of the amount by which the total income exceeds Rs. 25,000; (4) where the total Income exceeds Rs. 50,000 but does not exceed Rs. 1,00,000 Rs. 9,250 plus 40 per cent, of the amount by which the total income exceeds Rs. 50,000; (5) where the total income exceeds Rs. 1,00,000 Rs. 29,250 plus 50 per cent, of the amount by which the total income exceeds Rs. 1,00,000. 11- bl izdkj vk;dj foHkkx }kjk viuh izFke vuqlwph esa 25]000@& #i;s rd dh vk; ij 1]750@& #i;s vk;dj dVkSrh fd;s tkus rFkk 25]000@& #i;s ls Åij dh vk;] fdUrq 50]000@& #i;s ls de okf"kZd vk; ij 30 izfr'kr vk;dj dVkSrh fd;s tkus dh vuqlwph tkjh dh x;h gSA pwafd oDr ?kVuk e`rd dh okf"kZd vk; 28]968@& #i;s FkhA bl izdkj e`rd dh okf"kZd vk; 28]968@& #i;s ij o"kZ 1989 esa 25]000@& [2025:RJ-JP:13690] (7 of 11) [CMA-4702/2012] rd dh okf"kZd vk; ij fu/kkZfjr vk;dj 1]750@& #i;s rFkk 'ks"k jgh vk; 3]968@& ij 30 izfr'kr vFkkZr 1]190@& #i;s dh vk;dj dVkSrh] bl izdkj dqy 2]940@& #i;s dh vk;dj dVkSrh fd;k tkuk visf{kr gSA mDr vk;dj dVkSrh dks e`rd dh fu/kkZfjr okf"kZd vk; 28]968@& #i;s esa ls ?kVkus ds mijkar e`rd dh 'kq) okf"kZd vk; 26]028@& #i;s gksrh gS tks {kfriwfrZ ds fu/kkZj.k dk vk/kkj jgsxhA 12- Dyse ;kfpdk esa oDr ?kVuk e`rd dh vk;q 37 o"kZ vafdr dh xbZ gS] fdUrq e`rd dh iksLVekVZe fjiksVZ izn'kZ&4 esa e`rd dh mez 42 o"kZ vafdr dh xbZ gSA e`rd dh vk;q ds laca/k esa vU; dksbZ nLrkost vf/kdj.k ds le{k izLrqr ugha fd;k x;k gSA bl izdkj fo}ku vf/kdj.k }kjk e`rd dks oDr ?kVuk 42 o"kZ dh vk;q dk gksuk ekuk x;k gSA fo}ku vf/kdj.k }kjk e`rd dh 42 o"kZ dh vk;q dks n`f"Vxr j[krs gq, mldh fu/kkZfjr okf"kZd vk; 26]028@& #i;s esa 30 izfr'kr dh Hkfo";&o`f) fd;k tkuk visf{kr gSA rn~uqlkj 26]028@& #i;s dk 30 izfr'kr 7]808@& #i;s gksrk gSA mDr 30 izfr'kr jkf'k dks e`rd dh fu/kkZfjr okf"kZd vk; esa tksM+s tkus ds mijkar e`rd dh dqy okf"kZd vk; 33]836@& #i;s gksrh gS] tks {kfriwfrZ ds fu/kkZj.k dk vk/kkj jgsxhA 13- oDr ?kVuk e`rd ij dqy pkj vkfJr gksuk crk;k x;k gSA ftuesa vihykFkhZ la[;k&1 e`rd dh iRuh o vihykFkhZ la[;k&2 yxk;r 4 e`rd ds iq=&iq=h gSaA ,slh fLFkfr esa e`rd ij vkfJr O;fDr;ksa dks n`f"Vxr j[krs gq, mlds O;fDrxr [kpZ dh dVkSrh ds en esa 1@4 Hkkx dh dVkSrh fd;k tkuk visf{kr gSA fo}ku vf/kdj.k }kjk vius fu.kZ; esa e`rd ds O;fDrxr [2025:RJ-JP:13690] (8 of 11) [CMA-4702/2012] [kpZ dh dVkSrh ds en esa 1@4 Hkkx dh dVkSrh dh xbZ gS tks lgh gSA ftlesa dksbZ gLr{ksi fd;k tkuk ge mfpr ugha le>rs gSaA rn~uqlkj 33]836@& #i;s dk 1@4 Hkkx 8]459@& #i;s gksrk gS] ftls fu/kkZfjr okf"kZd vk; esa ls ?kVkus ds mijkar vkfJr vk; dh 'ks"k jkf'k 25]377@& #i;s gksrh gSA vf/kdj.k }kjk oDr ?kVuk e`rd dh vk;q 42 o"kZ ekuh xbZ gSA ,slh fLFkfr esa ljyk oekZ ¼mijksDr½ rFkk iz.k; lsBh ¼mijksDr½ ds ekeys esa izfrikfnr fl)kUr ds vk/kkj ij e`rd dh 42 o"kZ dh vk;q dks n`f"Vxr j[krs gq, 14 dk xq.kd yxk;k tkuk visf{kr gSA fo}ku vf/kdj.k }kjk vius fu.kZ; esa 14 dk xq.kd iz;ksx fd;k x;k gS tks mfpr izdV gksrk gSA 14- rn~uqlkj e`rd dh fu/kkZfjr okf"kZd vk; 25]377@& #i;s ds vk/kkj ij vihykFkhZx.k dks gksus okyh vkfJr vk; dh dqy {kfr 25]377 x 14 = 3]55]278@& #i;s gksrh gS tks vihykFkhZx.k izkIr djus ds vf/kdkjh gSaA 15- fo}ku vf/kdj.k }kjk e`rd dh iRuh rFkk cPpksa dks dalksfVZ;e dh en esa izR;sd dks 10]000@& #i;s] dqy 40]000@& #i;s dh jkf'k fnyokbZ xbZ gS tks fd vR;f/kd U;wu gSA ekuuh; mPpre U;k;ky; ds U;kf;d n`"Vkar iz.k; lsBh ¼mijksDr½ o ;wukbZVsM bf.M;k ba';ksjsal dEiuh fyfeVsM cuke lfrUnj dkSj mQZ lrfoUnj dkSj o vU; % ¼2021½ 11 ,llhlh 780 o vU; U;kf;d n`"Vkar esxek tujy ba';ksjsal dEiuh fyfeVsM cuke ukuw jke mQZ pqg: jke o vU; % ¼2018½ 18 ,llhlh 130 ds ekeyksa esa izfrikfnr fl)kUr ds vuqlkj izR;sd vkfJr dks 40]000@& #i;s dalksfVZ;e dh en esa fnyok;s tkus dk fl)kUr izfrikfnr fd;k x;k gSA lkFk gh iz.k; lsBh ¼mijksDr½ ds ekeys esa ;g fl)kUr Hkh izfrikfnr fd;k [2025:RJ-JP:13690] (9 of 11) [CMA-4702/2012] x;k gS fd e`rd ds vkfJrx.k dks dalksfVZ;e dh en esa nh tkus okyh jkf'k esa izR;sd rhu o"kZ esa 10 izfr'kr dh c<+ksrjh dh tkuh visf{kr gSA ,slh fLFkfr esa ge iz.k; lsBh ¼mijksDr½] lfrUnj dkSj mQZ lrfoUnj dkSj ¼mijksDr½ o ukuw jke mQZ pqg: jke ¼mijksDr½ ds ekeyksa esa izfrikfnr fl)kUr ds vuqlkj ge] e`rd dh iRuh vihykFkhZ la[;k&1 dks ^^Likml dalksfVZ;e** dh en esa 48]000@& #i;s rFkk e`rd ds cPpksa vihykFkhZ la[;k&2 yxk;r 4 dks ^^iSjs.Vy dalksfVZ;e** dh en esa izR;sd dks 48]000@& #i;s ¼dqy 1]92]000@& #i;s½ dh jkf'k fnyok;k tkuk mfpr le>rs gSaA 16- fo}ku vf/kdj.k }kjk vafre laLdkj dh en esa 5]000@& #i;s dh jkf'k vihykFkhZx.k dks fnyokbZ x;h gS tks fd vR;f/kd U;wu gSA ftlesa c<ksrjh fd;k tkuk ge mfpr le>rs gSaA vr% vafre laLdkj dh en esa ge iz.k; lsBh ¼mijksDr½ ds ekeys esa izfrikfnr fl)kUr ds vqulkj ns; jkf'k esa nl izfr'kr dh c<+ksrjh djrs gq, 18]000@& #i;s dh jkf'k vihykFkhZx.k dks fnyok;k tkuk mfpr le>rs gSaA 17- fo}ku vf/kdj.k }kjk vihykFkhZx.k dks lEink dh gkfu ds en esa 10]000@& #i;s dh jkf'k fnyokbZ xbZ gS] tks fd vR;f/kd U;wu gSA ftlesa c<ksrjh fd;k tkuk ge mfpr le>rs gSaA vr% lEink dh gkfu ds en esa ge iz.k; lsBh ¼mijksDr½ ds ekeys esa izfrikfnr fl)kUr ds vqulkj ns; jkf'k esa nl izfr'kr dh c<+ksrjh djrs gq, 18]000@& #i;s dh jkf'k vihykFkhZx.k dks fnyok;k tkuk mfpr le>rs gSaA [2025:RJ-JP:13690] (10 of 11) [CMA-4702/2012] 18- fo}ku vf/kdj.k }kjk vihykFkhZx.k dks e`rd dh yk'k dks ?kVukLFky ls vLirky o vLirky ls ?kj ykus gsrq 1]000@& #i;s dh jkf'k i`Fkd ls vihykFkhZx.k dks fnyokbZ xbZ gS] tks fd iz.k; lsBh ¼mijksDr½ ds vkyksd esa ns; ugha gSA 19- mDrkuqlkj vihykFkhZx.k@DysesaV~l fuEu izdkj ls {kfriwfrZ jkf'k izkIr djus ds vf/kdkjh gSa %& Øe la- 'kh"kZ@en vf/kdj.k }kjk fnyokbZ x;h jkf’k bl fu.kZ; ds rgr fu/kkZfjr dh x;h jkf’k 1- vkfJr vk; dh {kfr ds en esa 3]26]144@& 3]55]278@& 2- dalksfVZ;e ds en esa leLr izkFkhZx.k dks 40]000@& #i;s vihykFkhZ la[;k&1 yxk;r 4] izR;sd dks 48]000@& #i;s] dqy 1]92]000@& 3- vafre laLdkj ds en esa 5]000@& 18]000@& 4- lEink dh gkfu ds en esa 10]000@& 18]000@& 5- vLirky vkokxeu ij O;; jkf'k ds en esa 1]000@& 'kwU; dqy 3]82]144@& #i;s] fudVre jkf'k 3]82]150@& #i;s 5]83]278@& #i;s 20- rnuqlkj vihy la[;k&4702@2012 vkaf’kd :i ls Lohdkj dh tkdj fo}ku vf/kdj.k }kjk ikfjr iapkV ftlds }kjk fd vihykFkhZx.k@DysesaV~l dks 3]82]150@& :i;s fnyok;s tkus dk vkns'k ikfjr fd;k x;k gS] ds LFkku ij 5]83]278@& :i;s dk iapkV ikfjr fd;k tkrk gSA vihykFkhZx.k }kjk iwoZ esa izkIr dh x;h jkf’k dks iapkV jkf’k esa ls lek;ksftr fd;k tkdj 'ks"k jkf’k vihykFkhZx.k izkIr djus ds vf/kdkjh ik;s tkrs gSaA [2025:RJ-JP:13690] (11 of 11) [CMA-4702/2012] 21- bl vkns'k }kjk c<kbZ xbZ {kfriwfrZ jkf'k ij ;kfpdk nk;j djus dh frfFk ls vihykFkhZx.k] 8 izfr'kr okf"kZd C;kt izkIr djus ds vf/kdkjh gSaA 22- vkns'k dh izfr ds lkFk] izdj.k dk vfHkys[k] vfoyEc lacaf/kr vf/kdj.k dks ykSVk;k tkosA 23- rn~uqlkj ;g vihy fuLrkfjr dh tkrh gSA 24- lHkh yfEcr izkFkZuk&i=ksa dks Hkh mijksDrkuqlkj fuLrkfjr fd;k tkrk gSA (ASHUTOSH KUMAR),J LOKESH RAJ /38