Charitable Trustone Margdarshan

Author(s): Padarth Darshan Trust
Publisher: Padarth Darshan Trust
Catalog link: https://jainqq.org/explore/023281/1

Page #1
cerITebala TrasTone mArgadarzana sidhdha sAdhu saMsthAna na saMgaThana * sevA gujarAta * upAdhyAya saMskAra AcArya paaya jaina saMsthAna - gujarAta zrI jaina cArTarDa ekAunTanTa pheDarezana 104, abhigama komplekSa, pahelo mALa, DaoN. hAusa, parimala cAra rastA, elIsabrIja, amadAvAda - 380006.

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eTabala upara TAne jAgarA lekhaka-saMpAdaka (1) nautamabhAi Ara. vakIla (sI.e.) (2) divyakAMtabhAi ke. parIkha (sI.e.) prakAzaka padArtha darzana TrasTa 1188, lakSmInArAyaNa poLa, rAjAmahetAnI poLamAM, kALupura, amadAvAda-380001.

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cerITebala/dharmAdA TrasTone mArgadarzana AvRtti : prathama : nakala - 1000 aSADha suda-2 vikrama saMvata 2060 20 juna - sane - 2004 mUlyA rUA. 20.00 -: prApti sthAna : (1) jaina saMsthAna - gujarAta 104, abhigama kompalekSa, pahele mALe, rDo. hAusanI sAme, parimala krosIMga sAme, amadAvAda-380006. (2) jaina cArTarDa ekAunTanTa esosIezana pramukha nautamabhAi Ara. vakIla 16, nyu AzISa phleTa, pAlaDI cAra rastA pAse, amadAvAda-380007. (3) padArtha darzana TrasTa 1188, lakSmInArAyaNa poLa, rAjAmahetAnI poLamAM, kALupura, amadAvAda-380001.

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prastAvanA dharmAdA/cerITebala TrasTono vahIvaTa e AjanA samayanuM samAjanuM eka agatyanuM aMga banatuM jAya che. AjanA kALamAM dharmAdA TrasTonI saMkhyAmAM dharakhama vadhAro thayo che. sAthe sAthe TrasTane anusaravA paDatA kAyadAo muMjhavaNa bharelA banatA jAya che.TrasTomAM Avela nANAMno vadhArAno pravAha kyAM rokavo ? te prazna paNa AjanA kALamAM ziradarda rUpa banato jAya che. dharmanA sidhdhAMtonuM pAlana TrasTanA hisAbo rAkhavAnuM viziSTa jJAna, TrasTIone vahIvaTa mATe jarUrI samayano abhAva. AvA aneka praznonA kAraNe keTalAya varSothI eka mAMga ubhI thai hatI ke koi sAdI-saraLa zailImAM dharmAdA TrasTanuM vahIvaTa karavA mATe mArgadarzana maLe tevuM eka nAnu sarakhu pustaka maLe to te samAjane khUbaja sevAdAyI banI zake. bIjI bAju hisAbamAM kAyadAnA niSNAMta evI vyaktio jevI ke cArTarDa ekAunTanTa, A vyavasAyI loko paNa dharmAdA TrasTane lagatA kAyadAo vAMcavA tyA tene lagatu kAma karavAmAM aneka kAraNothI muMjhavaNa anubhave che. AvA vyavasAyI vyaktione paNa prAthamika samaja mATe A pustaka khUbaja lAbhadAyI che. AvuM pustaka banAvavAno prathama prayAsa che. ghaNI bhUlo haze. amAru dhyAna dorazo to tene sudhArI bIjI AvRttimAM samAvavA amo cokkasathI prayatna karIzuM. A pustaka chApavA mATe amo hRdayapUrvaka - aMtaHkaraNapUrvaka padArtha darzana TrasTano khAsa karIne tenA TrasTI zrI jayaMtIbhAi pI. zAhano tathA TrasTI zrI bharatabhAi budhAbhAino jeTalo AbhAra mAnIye teTalo ocho che. vAstavamAM A TrasTe amone chApavA mATe jo hiMmata na ApI hota to A kArya Aje thai zakyu na hoya. A pustakanuM kAma karavA mATe pa.pU. A.vi. padmasAgarajI, pa.pU. A.vi. naravAhanasUrijI, pa.pU. ajaya sAgarajI tathA pa.pU. nayapadma sAgarajI mahArAja sAhebanA amo khUba rUNI chIe. jaina saMsthAna gujarAta saMsthAe amone A kAryamAM khUbaja Teko Apela che. zeTha zrI zreNIkabhAie ApelA ArzIvacana, zeTha zrI saMvegabhAi lAlabhAi, zrI ema. ema sIMdhI sAheba tathA zrI DaoN. kumArapALa bhAi desAie tathA zrI utkarSabhAie amone Apela zubhechA badala khUbaja AbhAra.

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mAnuM chuM. A pustaka mATe Arthika sahakAra ApanAra dareka sadasyano huM khUba AbhAra amArA jaina cArTarDa ekAunTanTa eso. nA tamAma padAdhikArIono huM khUba rUNI chuM. bhUtapUrva pramukha zrI sI.ena. zAhano paNa A kArya mATe AbhAra mAnuM chuM. sau koine A pustaka TrasTanA vahIvaTa mATe upayogI nIvaDe eja abhyarthanA. nautama rasikalAla vakIla pramukha jaina cArTarDa ekAunTanTa esosiezana

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| zrI zaMkhezvara pArzvanAthAya namaH | pustakanA mobhIo saujanca tathA sahayogIo (1) zeTha zrI saMvega e. lAlabhAi (2) ema. ema. sIMgI parivAra (3) utkarSabhAi zAha (4) ToranTa grupa, amadAvAda. (5) adANI ekSaporTalI. | (6) zAha eloyasa lImITeDa (9) nITalona (gaMjI - jAMgIyA) y, 8- 9, 80 ja rIe 28

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jaina saMsthAna - gujarAta oNphisa : 104, abhigama kompaphlekSa, pakSe mALe, Do. hAusanI sAme, parimala krosIMga pAsaeN, elIsabrIja, amadAvAda-380 006. phona : 079-2646 23 6 pUrvabhUmikA prathama tIrthaMkara zrI AdinAtha prabhuthI cAlyA AvatAM binasAMpradAyika jenA samAje potAnI AgavI paraMparA ane kAryo vaDe vizvabharamAM viziSTa sthAna prApta karyuM che. jeno mAtra dhArmika kAryo mATe ja nahi paraMtu sAmAjika pravRttio ane kudaratI ApattiomAM udAra hAthe potAnuM yogadAna ApavAmAM mokhare rahyA che. teoe jaina sidhdhAMto ane phIlosophI jevA ke ahiMsA, tyAga, prema ane sahiSNutA ane tenI ucca bhAvanAone anusarIne samAjapayogI sakAryonI suvAsa phlAvI che. Aje deza samakSa svAcya, keLavaNI, AjIvikA, sAmAjika surakSA ane saMskAritA jevA aneka prazno AgaLa AvI rahyA che. AthI AjanA parivartanazIla dezakALane dhyAnamAM rAkhI jainoe paNa tenA para saMgaThita svarupe vicAra karavAnI ane te dizAmAM nakkara kAma karavAnI jarura che. Ane dhyAnamAM rAkhI jaina samAjanI paraMparA pramANe deza temaja samAjane upayogI pravRttione saMgaThita svarupe vega ApavA gurubhagavaMtonA mArgadarzana pUrvaka ane vividha saMsthAonA AgevAno sAthe carcA - vicAraNAne aMte eka sarvagrAhI jaina saMsthAna - gujarAtanI sthApanA karavAmAM AvI che. A saMsthAnanA nejA heThaLa gujarAtamAM samAjanA utthAna / amyudaya sAthe vizva kalyANa mATe vividha kSetro ane vyavasAyanA judA judA saMgaThano (Darezano) racavAmAM Avaze. A saMgaThana vaDe / svIkRta samAjapayogI yojanA | kAryakramanA amalIkaraNamAM madadarupa thaze, temAM yogya dizA nirdezana ane protsAhana Apaze ane temanA kAryonuM mulyAMkana karaze. AvIja rIte gujarAtanA anya zaheromAM zaruAtamAM badhA ja kSetro ane vyavasAyone AvarI letA jaina saMsthAna - gujarAtanA bhAgarupe eka ja saMgaThana | saMsthAna racavAmAM Avaze ane te sthAnika dhoraNe jaina saMsthAna gujarAtanA uddezone Adhina pravRttio kraze. have ApaNA saunA mAthe jina zAsana, jaina samAjanI prAcIna bhavyatA ane praNAlikAone AgaLa dhapAvavAnI ane sAcavavAnI mahatvanI javAbadArI che.

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A mATe sauthI moTI AvazyaktA anekavidha kSetromAM saMgaThIta banIne nakkara ane cirasthAyI kArya karavAnI che ane jena ekatAne draDha karavAnI che. uddezo 1. samAjanA vividha stare jaina sidhdhAMto, phIlosophI ane saMskRtinuM jJAna tathA abhyAsa vadhe ane dharmanA kSetramAM hastakSepa karyA vinA paNa pUraka bane tema sAmAjika ane anukaMpAnA kAryomAM jenonuM yogadAna asarakAraka bane te mATe gujarAta vyApI eka kendrIya saMgaThana ubhu karavuM, vistAravuM temaja samAjanA vividha vargo ane saMpradAyo vacce paraspara saMpa, sahayoga, sahakAra ane sahiSNutAnI bhAvanA keLavavI. - sAdharmika bhAio temaja samAjanA anya loko mATe sahAyarUpa thavuM ane te mATe keLavaNI, svAthya ane AjIvikA vagerenI sagavaDo ubhI karavAmAM madadarUpa thavuM. kudaratI temaja mAnavasarjita ApattiomAM tamAma lokone dharma, jAti ke komanA bhedabhAva vinA madada karavI temaja anya jIvonA bacAvanI kAmagIrImAM paNa madadarUpa thavuM. jaina samAjanA hitonA rakSaNa mATe jarUrI abhiprAya ubho karavo ane tenA nirAkaraNa mATe saMgaThita rajuAta karavI. vizva kalyANa mATe temaja jaina samAjanA utthAna | abhyaya mATe kArya karavuM. jinezvara bhagavaMtoe sucavela dharma bhAvanA ane saMskAritAno phlAvo thAya. ane sudeva, sugurU ane sudharma pratyenI zradhdhA draDha thAya tevI pravRtti karavI, jaina saMsthAnanA nejA nIce kArya karatA judA judA sabhya saMgaThano (zAkhAo)ne mArgadarzana ApavuM, temanA kAryonuM saMkalana | samanvaya karavuM ane zakya tamAma sahakAra | protsAhana ApavA. A mATe jaina saMsthAnA vakhatovakhata sarvagrAhI nIti ghaDI kADhaze. 6 9.

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jaina saMsthAna - gujarAta oNphisa : 104, abhigama kompalekSa, pahele mALe, DaoN. hAusanI sAme, parimala kosIMga pAsaeN, eNTalIsathIja, amadAvAda-380 006. phona : 079-26464236 - TrasTIo, ophisa berarsa ane rIprejhanaTeTIva krama. nAma, o. Teli naM./mo.naM. ghara Teli naM. pravara samiti 1. zeTha zrI zreNikabhAi 26448673, 26430454 2865456, 286636 26926277 2. zrI bhAlacaMdrabhAi zAha pheksa - 26426051 ra6440775 3. zrI praviNabhAi maNIyAra 244222-244254 9825078851 TrasTIo zrI vinodabhAi nagarazeTha 22868166, 26430635 26746085/4377 2. zrI saMvega e. lAlabhAi 27582533/4, 22866783 pramukha pheksa.2575,9824090689 zrI sudhirabhAi yu. mahetA 26585090/3060/2090 ksa, 26580048 zrI ema. ema. siMghI ra6585032/8336/8965 26462626/2477 upa pramukha 9824085001 zrI zreyAMsabhAi zAha 25501080,5508001-4 9825044030 zrI kumArapALabhAi desAi 26578507 26602675 9824019925 7. zrI bhIkhubhAi coksI | 9824044810 2791055/1182 zrI jagadIzabhAi jhaverI ra7pa44125/6 26305352/53/54 zrI vasaMtabhAi adAnI 26565555 zrI jayaMtibhAi saMghavI 2745501,9825035588 27507171 Trejharara ksa. 27480999 kanvInara zrI utkarSabhAi zAha papa40582402408 pheksa. 2010 6 8. 10.

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1. 2. 1. 2. q. 2. 1. 1. 2. 3. eDavAijhara TuborDa 22203030,22200582 rIprejhanaTeTIva zrI jaina vyApAra udhoga sevA saMsthAna zrI babAbhAi Ara. zAha zrI rAjendrabhAi vI. zAha zrI hemaMtabhAi ena. zAha DaoN. anIla jaina Do. kalpeza zAha zrI gauravabhAi zeTha zrI vikramabhAi brokara 26408894,26430107 9825006420 zrI jaina DaoNkTara phlerezana 9825063284 27552555 zrI jaina samAja vikAsa Derezana 27551538 26581444 9825335878 zrI jaina cArTaDa ekAunTanTa DaeNrezana zrI nautamabhAi Ara. vakIla 26575823 mo.20195226 zrI mahezabhAi esa. chADa 274411330 zrI azokabhAi gAMdhI zrI mukezabhAi zAha 8108100 zrI jaina eDavokeTara phlerezana 26602082/84 9426017244 zrI jaina yuvaka mahAsaMgha 9825008693 26584035/3829 9825031260 zrI jaina zaikSaNika mahAsaMgha 26601871/2/3 9825088226 22164582 9824099331 zrI saMjayabhAi koThArI zrI pIyuSabhAi ke. jaina zrI gIrIzabhAi vI. zAha zrI sudhIrabhAi je. zAha zrI jItubhAi zAha 22168005 9426057876 26600734,26607044 mo.9825005737 28607666 26423607 39093063 26576210 9426505871 2408600 2662001/26635356 27455739 2755827 26637139 26602728 26750164

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6. 26586797 26575067 1. 2. 26740106 ra6634080 1. 23225578 zrI jaina miDiyA vIMga zrI zrIrAjabhAi jhaverI ra5508001 zrI ajItabhAi zAha 26579775/76 9825022117 zrI jaina samAjasevaka rDarezanA zrI bhAvinabhAi zeTha ) 9825523509 zrI amita zAha 9825600596 31100pa96 zrI jaina zAsanIya karmayogI rDarezana zrI sI. ema. zAha 23250859 9824099509 zrI je. bI. zAha 53pa0upara mo. 31112030 zrI sUryakAMtabhAi mahetA zrI hemendrabhAi zAha 9825174397. zrI jaina zrAvikA sevA saMsthAna suzrI sunaMdAbena vorA zrImatI svAtibena nagarazeTha oksi ko-orDIneTara zrI jazavaMta je. koThArI 26460236 982514237 2. ra6932308 23220430 3. 4. 2 ra6589365/7954 26762336 1. - 26633324

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zubhecchA saMdeza dharmAdA/ceriTebala TrasTo vartamAna yuganA samAjanuM eka mahatvanuM aMga banI gayuM che. TrasTonI saMkhyAmAM roja vadhAro thai rahyo che tenI sAthe ja TrasTone lagatA kAyadAo gUMcavaNabharyA banatA jAya che AthI dhArmika siddhAMtonI maryAdAomAM rahIne TrasTono vahIvaTa thato rahe, dAnamAM prApta thayelA nANAMno samucita upayoga ane viniyoga thAya te mATe saraLa zailImAM sugama mArgadarzaka pustakanI AvazyaktA ghaNA samayathI hatI, te jaina saMsthAna - gujarAtanI zrI jaina cArTarDa ekAunTanTa sDarezana dvArA taiyAra karavAmAM Avela pustaka dvArA pUrNa thAya che. A pustaka TrasTonA vahIvaTamAM ghaNuM ja upayogI nIvaDaze tevI AzA che. OMrezananA pramukha zrI nautamabhAi Ara. vakIle khUba ja mahenata karI pustaka taiyAra karyuM che te badala dhanyavAda. - zreNika kasturabhAi

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zubhecchA saMdeza che. vartamAna samayamAM dharmAdA tathA dhArmika TrasTonI saMkhyAmAM vadhAro thayo che ane teno vahIvaTa e AjanA samAjanuM eka agatyanuM aMga banatuM jAya che. Aje TrasTone anusaravAnA kAyadAo vadhyA che. temaja vadhu jaTIla ane guMcavaNabharyA banatA jAya che. vaLI TrasTo paranA sarakArI aMkuzo vadhyA che. eka bAju TrasTono nibhAva kharca vadhato jAya che to bIjIbAju ghaTatA vyAjanA kAraNe TrasTonI cAlu Avaka ghaTI che. vaLI TrasTonI vadhArAnI ke dAnanA svarUpe thatI Avako kyAM rokavI te TrasTIo mATe samasyA banI gai che. jyAre TrasTonA vahivaTadAro pAse samayano abhAva rahyo che tyAre dharmanA sidhdhAMtonI maryAdAmAM rahI TrasTono vahivaTa karavo, TrasTane lagatA kAyadAonuM pAlana karavuM ane vyavasthita hisAbo rAkhavA vagere bAbato jotAM dharmAdA ane anya sAmAjika TrasTono vahivaTa eka paDakArarUpa banyo che. [ A sthitimAM TrasTonA vahivaTanI jANakArI vadhAravA, kAyadAonuM kevI rIte pAlana karavuM ane tenA anekavidha praznonA ukelamAM mArgadarzana maLI rahe tevI sAdI ane saraLa bhASAmAM lakhAyela mAhitI sabhara pustakanI khoTa hatI te jotAM jaina saMsthAna - gujarAtanA nejA heThaLa zrI jaina cArTarDa ekAuTanTasa pheDarezana dvArA A pustaka taiyAra karI pragaTa karavAmAM Ave che te TrasTonA vahivaTadAro mATe khUba ja upayogI banaze tathA teonA aneka mUMjhavatA praznonuM samAdhAna kraze evI mane AzA che. gayA varSe zrI jaina cArTarDa ekAunTasa Darezana ane zrI jaina eDavokeTa Direzane dharmAdA TrasTonA vahivaTadAro mATe je carcAsabhA yojI hatI ane temAM je mudAo ane viSayo carcAyA hatA te A pustakamAM AvarI levAmAM AvyA che. A pustaka taiyAra karavAmAM zrI jaina cArTarDa ekAunTas sDarezananA vartamAna pramukha zrI nautamabhAi Ara. vakIle khUbaja mahenata uThAvI prazaMsaniya kArya karela che jenA mATe jaina samAja haMmeza mATe temanuM aNi raheze. A kArya mATe pahela karavA badala zrI jaina cArTarDa ekAunTasa Darezanane paNa mArA khUba khUba abhinaMdana. saMvega e.lAlabhAi pramukha jaina saMsthAna - gujarAta

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zubhecchA saMdeza jaina saMsthAna - gujarAtanA nejA heThaLa zrI jaina cArTarDa ekAunTanTas pheDarezananA pramukha zrI nautamabhAi Ara. vakIle dharmAdA (cerITebala) TrasTa tathA tene saMlagna AvakaverA adhiniyama-1961nI jogavAio aMge cerITebala TrasTone mArgadarzana nAmathI A pustaka lakhyuM che. temano A prayAsa khubaja abhinaMdanIya ane prazaMsaniya che te mATe temane dhanyavAda ghaTe che. temaNe A pustakamAM temanA anubhava, jJAna ane sukSma nirIkSaNa tathA abhyAsanA AdhAre dharmAdA TrasTane lagatI dhI bombe pablIka TrasTa adhiniyama-1950 tathA dhI inDIyana TrasTa adhiniyamanI vividha jogavAio tathA tene saMlagna AvakaverA adhiniyama-1961nI jogavAionI jhINAmAM jhINI mAhitI khUbaja saraLa bhASAmAM sAmAnya mAnavI paNa sahajatAthI samajI zake te rIte ApI che. vaLI dharmAdA TrasTone rojabarojanI kAyadAkIya jarUriyAtone AvarI levAno stutya prayAsa karyo che. Ama A pustaka khAsa karIne dharmAdA TrasTanA TrasTIone ane vahivaTadArone tathA sAmAnya vAcakone mArgadarzakarUpa banI raheze. mohanarAja mIsarImala sIMgI upa pramukha jaina saMsthAna - gujarAta

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zubhecchA saMdeza AjanA samayanA samAjamAM sadkAryo karavA mATe dharmAdA/ cerITebala TrasTonuM astitva ane teno yogya vahIvaTa e eka agatyanuM aMga che ane AvA TrasTonI saMkhyA paNa divase divase vadhatI jAya che. AvA TrasTonA vahIvaTamAM TrasTa ekTa, inkama TekSa ekTa vigere kAyadAonA abhyAsanI khAsa jarUra che. A uparAMta TrasTonA phAjala nANAM kyAM sArI rIte tathA surakSita rahe tema rokavA te paNa eka moTo prazna che. dharmanA sIdhdhAMtonuM pAlana, TrasTanA hIsAbo aMgenuM jarUrI jJAna, TrasTanA vahIvaTa aMge tathA lAgu paDatA kAyadAnuM jJAna vigerenI samaja aMge jarUrI saraLa mArgadarzananI ghaNA samayathI jarUrata UbhI thai hatI. A dizAmAM AgaLa vadhavA jaina cArTarDa ekAunTanTasa esosIezananA pramukha zrI nautamabhAi Ara. vakIle ghaNI jahemata uThAvI suMdara ane saraLa pustaka taiyAra karyuM che te ghaNuM prazaMsanIya che. A pustaka jaina saMsthAnanA nejA heThaLa jaina cArTarDa ekAunTanTas esosIyezana dvArA prakAzita karavAmAM AvI rahyuM che tenAthI vividha dharmAdA TrasTonA TrasTIonA ghaNA prazno hala karavAmAM ghaNuM ja madadarUpa thaze tevI mane khAtrI che. zrI nautamabhAi vakIla bhaviSyamAM paNa ApaNA samAjane AvI sevAo ApatA rahe tevI zubhecchA. - azoka sI. gAMdhI

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zubhecchA saMdeza dharmAdA/cerITebala TrasTono vahivaTa e AjanA samayanA samAjanuM eka agatyanuM aMga banatuM jAya che. AjanA kALamAM dharmAdA TrasTonI saMkhyAmAM dharakhama vadhAro thayo che. sAthe sAthe TrasTone anusaravA paDatA kAyadAo gUMcavaNa bharelA banatA jAya che. TrasTamAM Avela nANAno vadhArAno pravAha kyAM rokavo ? te prazna paNa AjanA A kaparA kALamAM ziradardarUpa banato jAya che. dharmanA siddhAMtonuM pAlana, TrasTanA hisAbo rAkhavAnuM viziSTa jJAna, TrasTIone vahivaTa mATe jarUrI samayano abhAva vagere aneka praznone kAraNe keTalAya varSothI mAMga ubhI thai che ke sAdI ane saraLa zailImAM AvA TrasTone vahIvaTa mATe mArgadarzana maLe tevuM pustaka maLe to samAjane khUba ja upayogI ane LadAyI banI rahe. jaina saMsthAna - gujarAtanA nejA heThaLa zrI jaina cArTarDa ekAunTanTa Darezana dvArA taiyAra karavAmAM Avela A pustaka sTonA aneka praznomAM samAdhAna Apaze evI mane AzA che. zrI jaina cArTarDa ekAunTanTa phlarezananA pramukha zrI nautamabhAi Ara. vakIle khUbaja jahemata uThAvI prazaMsanIya kArya karela che je jaina samAja haMmeza mATe yAda rAkhaze evI zubhecchA saha. - zreyAMsa zAha

Page #17
prakAzakIya ghaNA vakhatathI eka vAta manane satAvyA karatI hatI ke dhArmika TrasTo dinapratidina vadhatA jAya che tema kAyadAkIya guMcavaNo paNa vadhatI jAya che ane tenuM sAcuM jJAna na hovAne kAraNe TrasTanA hisAbo vigeremAM kSatio thavAnI saMbhAvanA vadhI gai che, Aja sudhImAM A aMgenI jANakArI batAvatuM koi pustaka prakAzita thayela na hoine TrasTIo paNa muMjhavaNa anubhavatA hatA. A vAta ame mAnanIya zrI nautamabhAi Ara. vakIlane vAraMvAra karatAM teoe temanA kAmone thoDA gauNa karIne paNa A mATenA pustakanuM lakhANa taiyAra karI ApavA khAtrI ApatAM amane khUbaja AnaMda thayo. teoe divyakAMta bhAi ke. parIkhano sahakAra laine A pustaka taiyAra karI ApyuM ke Aje ApanA kara kamaLamAM mUkatA Apa saunI alpasevA karyAno ullAsa anubhavIe chIe. eja. bharatabhAi bI. zAha jayaMtilAla pI. zAha padArtha darzana TrasTa TrasTIo

Page #18
jaina eDavokeTa esosIezana tathA jaina cArTarDa ekAunTanTa pheDarezananA saMyukta upakrame navIzA osavALa holamAM TrasTanA TrasTIone mArgadarzaka adhivezana yojela te progrAmanuM dIpa prAgaTya nAyAdhiza sAhebo karI rahyA che.

Page #19
jaina cArTarDa ekAunTanTa pheDarezana jaina saMsthAna, gujarAtanA nejA heThaLa kAma karatA A Darezane khUba suMdara kAma karI A pustIkA bahAra pADela che, jenA padAdhikArionA nAma nIce mujaba che. zrI nautamabhAi rasikalAla vakIla zrI parimala esa. zAha zrI mahezabhAi esa. chAjeDa pramukha upa pramukha sekreTarI - zrI atIza e. zAha jo. sekreTarI zrI dIpakabhAi DI. bhImANI Trejharara zrI cInubhAi ena. zAha gujarAta kamITI pramukha zrI divyakAMta ke. parIkha zrI ajitabhAi sI. zAha gujarAta kamITI, sekreTarI zrI parezabhAi ena. zAha zrI jazavaMtabhAi TI. zAha zrI kauzIkabhAi DI. zAha

Page #20
gharamAM kha A PARA SA KAKING THRENte spre is Apane hAdikAna kare che. jaina eDavokeTa esosIezana tathA jaina cArTarDa ekAunTanTa pheDarezananA saMyukta upakrame jaina vIzA osavALa holamAM TrasTonA TrasTIone mArgadarzaka adhivezana vakhate pUjyazrIo AzIrvAda ApI rahelA che.

Page #21
kAnunI salAha-sUcanA mATe koine paNa muMbai sArvajanika TrasTanA kAyadA mujaba mArgadarzana joituM hoya to jaina eDavokeTa phlarezananA nIce mujabanA padAdhikArIono saMparka karazo. (1) zrI mukezakumAra vI. zAha (eDavokeTa) rahe. epha/65, snehala epArTamenTa, sarvodaya sosAyaTI, vi.va sAme, solA roDa, amadAvAda-380061. phona naM. (mo) : 94260 17244 - - - - - - (2) zrI mukezakumAra eca. kApaDIyA rahe. bI/99, mRdaMga epArTamenTa, vAsaNA basasTenDa pAse, vAsaNA, amadAvAda-380007. phona naM. (mo) : 98250 71590

Page #22
cerITebala | dharmAdA TrasTa mATe upayogI mAhitI, koipaNa rIlIjIyasa ke cerITebala saMsthA maukhika rIte nahIM paNa lekhita dastAvejathI ubhI karavI joie. A mATe TrasTa DIDa athavA baMdhAraNa banAvavuM joie. jo khAnagI jevo vahIvaTa hoya eTale ke vahIvaTa eka be jaNa calAvavAnA hoya ane cUMTaNI na joitI hoya to TrasTa DIDa banAvavuM joie. jJAti athavA sAmAnya sabhA sarvopari saMsthA gaNavI hoya to ja baMdhAraNa banAvavuM hitAvaha che. bAkInA saMjogomAM TrasTaDIDa banAvavuM joie. TrasTaDIDamAM TrasTanA uddezo tathA TrasTI banAvavAnI rIta A banne mudA khUbaja agatyanA che ane tene anubhavI/niSNAta vyakti pAse taiyAra karAvavA joie. tyAra pachI noMdhaNI karavAnI arajI je muMbai pablIka cerITI TrasTanA kAyadA heThaLa chApelI che te niyata phorma (A niyata phorma pahelA cerITI

Page #23
ra ophsimAM dasa rUpiyAnI phI bharI-sUcita baMdhAraNa/TrasTaDIDa batAvI lAvavAnuM raheze.) bharI tenI sAthe jarUrI TharAvo joDI, dastAveja eTale ke TrasTa DIDa athavA baMdhAraNa joDI 2 rU.no korTa phI sTempa coMTADI, A arajI cerITI ophsimAM, phI bharI, sogaMda upara TrasTInI sahI karAvI phAila karavI joie. arajI dAkhala karyA pachI temAM jo koi bhUla cerITI ophsi zodhe to sudhArIne noMdhaNIno dAkhalo meLavI levo joie. sAmAnya rIte 20 thI 30 divasamAM noMdhaNIno dAkhalo maLI rahe che. A dAkhalo maLI rahe pachI inkamaTekSanA kAyadA heThaLa TrasTa udbhavyA tArIkhathI 1 varSanI aMdara phorma naM. 10/ee bharI rajIsTrezana arajI karavI bhe joie. A arajI sAthe TrasTa DIDanI nakala, cerITI dAkhalAnI nakala, oDiTeDa hisAbo hoya to tenI nakala sAthe joDIne i.TekSa ophsimAM dAkhala karavI paDe che. inkamaTekSa ophsi A arajI tapAsIne, ThIka lAge to noMdhaNI karI. kalama 12/ee mujaba i.TekSa rajIsTrezana sarTIphIkeTa Ape che. A rajIsTrezana khUbaja jarUrI che. jo A rajIsTrezana karAvavAmAM na Ave to TrasTane gaMbhIra nukzAna thAya che. A rajIsTrezana AvakaverA ophsira nA maMjura kare to tenA upara apIla karavAnI koi jogavAi nathI. A eka gaMbhIra kSati kAyadAnI che mATe kAyadAmAM A bAbatamAM sudhArA lAvavAnI khUbaja jarUra che. koi TrasTa A rajIsTrezana karAvavAnuM bhUlI jAya to ghaNI vakhata TrasTane pAchaLathI pArAvAra nukzAna thAya tevI sthiti hoya che mATe AvakaverAnA kAyadAmAM sau prathama je TrasTonA rajIsTrezana rahI gayA hoya tene rajIsTrezana mAMgavA mATenI koi rAhatanI jogavAi kAyadAmAM lAvavI joie. jemake Tokana daMDa lai rajIsTrezana karI ApavuM. A eka khUbaja agatyanuM sUcana che ane teno amala karAvavA sarakAra upara khUbaja dabANa lAvavuM jarUrI che. ahIMyA mAru namrasucana che ke dareka TrasTe ochI Avaka hoya to paNa inkamaTekSa rajIsTrezana sarTIphIkeTa meLavI levuM ja. rajIsTrezana karAvavAnuM rahI

Page #24
gayuM hoya to paNa niSNAMta vyaktinI salAha laine rajIsTrezana karAvI levuM. jo jAhera cerITebala saMsthA hoya eTale ke saMsthA napho karavA mATe ubhI na thai hoya uparAMta dharma-raMga-jAti vigerenA bhedabhAva vagaranI saMsthA hoya to kalama 80/jI heThaLa karamuktinuM sarTIphIkeTa meLavI zakAya che eja rIte kalama 35 AC heThaLanuM karamuktinuM sarTIphIkeTa paNa meLavI zakAya che. saMsthAnI upara mujabanI noMdhaNI to thai gai paraMtu teoe copaDA eTale ke hisAbo paNa vyavasthIta rAkhavA joie. sAmAnya rIte dhArmika saMsthA rokka padhdhatithI hisAbo rAkhe te vadhu hitAvaha gaNAya eTale ke je rakama ke Avaka maLe te ja hisAbamAM levAnI teja rIte je kharca thAya te ja hisAbamAM samAvavAno. A kAraNe rasIdo eTale ke rokANanuM vyAja dara varSe maLI jAya tevI rIte karavAnuM lAMbI mudate pAke tyAre vyAja maLe tevuM rokANa karavuM hitAvaha nathI. hisAbo niyamita lakhAvA joie TrasTIzrIe A bAbata upara khUba dhyAna rAkhavAnI jarUra che. hisAbanIza upara TrasTIoe aMkuza rAkhavo joie. jethI ucApata paNa na thAya ane nAmu samayasara lakhAi jAya. oDiTa paNa samayasara karAvI levuM joie. varSa puru thAya te pachInA okTobara mahinAnI chellI tArIkha sudhImAM oDiTa karAvI AvakaverAnuM patraka bharI levuM paDe che. jo Ama na thAya to rojanA 100 rU. daMDa thai zake che. mATe dareka TrasTIoe jAgRta thaine TrasTanuM AvakaverAnuM patraka bharI devuM joie. AvakaverAnuM patraka moDuM bharAya te mATe daMDanI jogavAi che. A jogavAi kAyadAmAMthI dUra karAya te mATe prajAmata jAgRta karI sarakAra upara dabANa lAvavuM joie. TrasTanA hisAbo hisAbI sidhdhAMto pramANe rakhAvA joie uparAMta dharmanA sidhdhAMto pramANe paNa lakhAvA joie. jemake dharmanA sidhdhAMta pramANe devadravyanuM dAna Avela hoya to te devadravya khAteja lai javuM joie ane

Page #25
teno upayoga dharmanA zAstromAM batAvyA pramANe ja karavo joie. jemake devadravyanA paisA jinamaMdira tathA jinamUrti mATe ja vAparI zakAya paraMtu sAdhAraNa khAte ke sAdhu sAdhvI ke zrAvaka zrAvikA mATe vAparI zakAya nahIM. AvakaverAnA kAyadA pramANe kAyamI dAna hoya to te AvakaverA mATe karamukta bane che te sivAyanI Avaka tathA kharca bAda karatAM je Avaka vadhe te kula AvakanA 15 TakAthI vadhAre hoya to Avakavero na bharavo paDe te mATenI keTalIka jogavAio jANavA jevI che jemake vadhatI Avaka pachInA bAra mAsamAM TrasTanA hetu mATe vAparI zakAya. A mATe TharAvanI kopI tathA bAra mAsamAM paisA vAparIzu tevI arajI karavI paDe. jo moTo Avakano vadhAro raheto hoya to phormanaM. 10 bharI pAMca varSa sudhImAM jaNAvela hetu mATe vAparI zakAya. Ama kAyadAnI AvI jogavAiono lAbha lai AvakaverAmAMthI bacI zakAya che. TUMkamAM TrasTanA hetu mATe paisA vAparavAnA hoya ane niyamita rIte kAyadAnI jogavAinuM pAlana karavAmAM Ave to koi Avakavero bharavAno raheto nathI. AvakaverA uparAMta cerITI ophsimAM paNa saravaiyAnI nakala phaila karavAnI hoya che. cerITI ophsimAM 9-ka phorma mujaba phaLAne pAtra Avaka upara 2 TakA phALo ne phI bharavI paDe che. A phALo ne phI 2 TakA je gujarAta sarakAre dAkhala karela che. temAM paNa prajAmata ubho karI vero nAbuda karAvavo joie. Ama chatAM atyAre 2 TakA lekhe cerITI phALo bharavo paDe che te mATe TrasTanI kula grosa AvakamAMthI zuM bAda maLe ane zuM bAda na maLe tenI yAdI A sAthe joDela che. TrasTanuM 9 ka phorma banAvatA nIcenA mudAo dhyAnamAM levA. TrasTane je 2 TakA phALo cerITI oksimAM bharavo paDe che te mATe TrasTane kula grosa AvakamAMthI nIcenI Avako bAda maLe che. (jo te bheTa svarUpe maLI hoya.) (1) jIrNodhdhAra (2) sAdhAraNa khAtu (3) jIvadayA (4) sAdhu

Page #26
- - sAdhvI ekAunTa (5) vaiyAvaca (6) zrAvaka-zrAvikA ekA. (7) prabhAvanA khAtu (8) cotha chAbaDI (9) agarabattI (10) unApANI khAtu (11) bhAthA khAtu (12) pAThazALA khAtu (13) AyaMbIla khAtu (14) kAyamI prakSAla (15) kAyamI kesara sukhaDa (16) pAMjarApoLano nibhAva (17) ghIno caDhAvo. bolI (18) supananI bolI (19) AMgI pujA (20) chaThIAta (21) sAta kSetra (22) kharcanI TIpa (23) phoTA khAte (24) gurUdeva khAte (25) DeDasToka OM khAte (26) kutarAne roTalA (20) pujA bhaNAvavA khAte (28) gauzALA/ Dhorane mATe (29) rasoDA khAte (30) rokaDa bheTa (31) vastu bheTa (32) sAdharmika bhakti (33) paMca khAte (34) zubha prasaMganI Avaka (35) adhivezana khAte (36) caMDI pATha khAte (37) parabaDI khAte (38) janarala phTa khAte (39) mahAjana khAte (40) varaghoDAnI TIpa (41) ukALelA pANI khAte (42) kabutarAnI juvAra khAte (43) AMbela khAte maLela rakama (44) svadharmI sahAya mATe bheTa (45) pAkhI bheTa (46) upakaraNa khAte dAna (47) cAturmAsa phALA khAte (48) mAnava rAhata khAte (49) jenazALA khAte (50) upAzraya khAte (51) udhoga maMdira khAte (52) poSAtInI lANI khAte (53) pAraNA khAte, tapasyA khAte (54) cAMdalA khAte (55) pustaka khAte (56) nibhAva Da khAte (57) poSAtI khAte (58) kAyamI gurU mahArAjanI AMgI khAte (59) kesara-sukhaDa dAnamAM gaNavA (60) phItarA (61) lIllAha (62) rasoi (63) pahalInA (64) bhogacALa dAna (65) kaMThI baMdhAi dAnA (66) deva dravya (67) pratiSThA bheTa (68) AMgInI bolI (69) varSagAMTha (70) upaja-kharca bheTa(71) dezavarI bheTa(72) kAyamI tIthI (73) kAyamI suda (74) mahAjananI AMgI (75) zaratI dAna (76) imadAda (99) jakAta (78) derAsara khAte (79) jIva choDAmaNI (80) coda supana (81) svAmI vAtsalya (bhagavAnano janmadivasa ujavavA mATenuM dAna)(82) keza elAunsa paraMtu TrasTanI grosa AvakamAMthI nIcenI Avako bAda maLatI nathI.

Page #27
(1) bhaMDAra (2) akhaMDa ghIno dIvo (3) AratInuM ghI (4) dudha prakSAla (5) dI-La (6) varakha bAdalu (7) annakuTa (8) sevA sAmagrI (9) havana (10) snAtra pujA (11) jJAna-pujana (12) page najarANAnI rakama (13) jJAna khAte (vigato maMgAvavI) (14) maNIbhadravIra khAte (15) mUDIbheTa (16) mahArAja AgaLa mukelI bheTa (17) vAra tahevAra bhagavAna AgaLa paisA Ape te (18) thALanI bheTa (19) dIvAnI bheTa (20) dudha-ghI khAte (21) bAdhA-mAnyatA khAte (22) sanmukha bheTa (23) mahArAjazrInI gAdI upara tathA zrI mahAdevanI samagra darzanArthI bheTa muke te oIMgsa (24) paTanI upaja (25) bAdalAnI AMgI (26) dIvAbattI khAtuM (27) bheTa pujA khAte dAna (28) maMdironA caDotara gAdI pujananI rakama (ra9) pAraNAmAM Ave tevI (30) hiMDoLA bheTa (31) golakha bheTa-rojanI (32) kirtana bheTa (33) culA vero (34) pujAno vakaro (35) jaLayAtrA varaghoDAnI Avaka (36) mAnyatA dAna (37) bAla povArA dAna (38) kesara mAnatA (39) rathanI upaja (40) zAMtI kaLaza (41) pujAno nakaro (42) dAgInAno nakaro (43) khetInI upaja (44) La nevedha (45) AMgIno utAro (46) AMgI vecANano vadhAro (47) sAdhAraNa peTInI Avaka (48) bAga bagIcA (49) dharmazALAno nakaro (50) vAsaNa godaDAno nakaro (51) AMgI. (52) zAntI snAtra tathA sidhdhacakra pujanano nakaro (53) sidhdhAcalano paTa (54) jJAna (55) cakra TIkA (56) paracuraNa (57) ghInA dIvAnI Avaka (58) AMgI pujana (59) derAsara hoya to kesara sukhaDa bAda na maLe (60) navA thALanI bheTa (61) paracuraNa bheTa (62) sAmagrI bheTa(63) palanA bheTa (64) rAjabhoga (65) annakuTa bheTa (66) kilotsava bheTa (67) pavitrA bheTa (68) gAdalA-pATalA bhADA (69) ulaTa bheTanA (70) prasAda vecANa (71) golakha peTI (72) AratI khAte (73) hiMDoLA (74) manoratha palanArA bhoga (35) benka vyAja (76) occhava phALo (77) neka sAmagrInA (38) paracuraNa thALa bheTa (79) navA ghATa bheTa (80) puruSottama mAsa manoratha bheTa (81) anAmata bheTa (82) neka bhoga

Page #28
(83) TekSa karatA bhADu vadhAre hoya to TekSa mApha maLe, nahIM to bhADAnI rakama majare ApavI. khetInI Avaka kharca ochI rakama bAda maLe/ jamInabhADu mApha nA maLe/bhADe nahIM apAyela makAna upara 8 1/2 TakA rIperIMga cArja bAda mAMge to kyAre maLe ke te mATe myunisipAlITI athavA cerITI kamiznarazrIe bhADAnI rakama nakkI karI hoya nahIM to nahIM. milakatanA vecANamAMthI thatI Avaka je(korpasa) gaNavo paraMtu Avaka tarIke gaNavI nahIM. (84) janmASTamI upaja lAgAbheTa korTa/vyAjabI Avaka kapAta bAda maLe nahIM sabhya phI bAda nahIM. khetInI tathA bhADAnI Avaka na hoya to myu. TekSa athavA jamIna mahesula mApha nahIM maLe. sArvajanika TrasTa sthApavAnI alaga rIto sArvajanika TrasTa nIcenI rIto dvArA sthApI zakAya che. - kaMpanI ekTa heThaLa lImITeDa kaMpanInI jema. - sosAyaTI rajIsTrezana ekTa heThaLa adhikRta sosAyaTInI jema - muslImo dvArA "vaphapha' - hiMduo dvArA apAyelI bheTa - saMsthA tarIke TrasTIonI sattA, kartavyo ane pratibaMdho (1) TrasTa ddanuM rokANa - anusUcita beMka ane pablIka sIkyorITIsa - khAnagI vepArI peDhI ane jokhamI rokANomAM TrasTanI mUDIne

Page #29
8 jatI aTakAvavI. jo TrasTIo roke to tenA mATe teo jAte javAbadAra gaNAya. TrasTanI mUDImAMthI sthAvara milkata kharIdavA mATe cerITI kamiznaranI paravAnagI joie. paNa jo TrasTanI mUDI, TrasTe karelI jogavAi athavA aMtargata zALAnA makAno ke hospiTAlInA makAno vageremAM vAparavAnI hoya to AvI paravAnagInI jarUra nathI. TrasTanA dastAvejamAM karAyelI jogavAinI darakAra karyA vagara TrasTanI je koi paNa sthAvara milakata hoya tene vecavA, girave mUkavA ke koine bheTa ApavA, pUrvethI ja cerITI kamIznaranI paravAnagI jarUrI che. (2) TrasTanI jogavAio ane korTa tathA cerITI kamiznaranA kAyadAkIya sUcanone saMmata evA TrasTanA Azaya ane prayojana mATe TrasTa ane TrasTanI milakatano vahIvaTa karavo. (3) eka sAdhAraNa budhdhizALI vyakti je rIte potAnI milkatanI le vecamAM dhyAna rAkhe che te rIte TrasTanI mUDInI levaDa devaDa karatAM A potAnI ja mUDI che evuM mAnIne te rIte dhyAna rAkhavuM. (4) pUrve cerITI kamiznaranI maMjUrI lIdhA vinA TrasTanA prayojana mATe nANA uchInA na le athavA TrasTanA vatI na le. (5) jyAre marajI mujaba vartavAthI TrasTInI sattAno durUpayoga thayo hoya ane anitIpUrvaka sattAno upayoga thayo hoya athavA TrasTIono vyavahAra ucita na hoya tyAre TrasTInI marajI mujaba vartavAnI TrasTInI sattA korTa dvArA aMkuzamAM levAya che. na (6) TrasTano svIkAra karyA bAda TrasTIe TrasTIonI javAbadArIo, TrasTanI milkata, TrasTanI kalamo, potAne soMpAyelAM TrasTanA dastAvejanA muddAothI potAnI jAtane vAkepha karavI. jo TrasTI niSkriya rahe

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ane je TrasTano vahIvaTa karavAno hoya tyAM koi pagalAM na le to TrasTanA saha TrasTIonA vizvAsaghAtathI utpanna thatAM nukzAno mATe te javAbadAra bane che. dareka TrasTIonI sahiyArI ane aneka javAbadArIo rahe che. TrasTanI dizAthI viparIta javAno ke pheraphAra karavAno adhikAra TrasTI pAse nathI. (8) TrasTanI milkata sAcavavAnI ane jALavavAnI tema ja hisAbanA copaDA barAbara rAkhavAnI javAbadArI TrasTInI che. (9) TrasTI potAnA kartavya athavA sattA ajANyAne soMpI na zake kAraNa ke TrasTIpaNuM vyaktigata vizvAsane AdhIna che. sArvajanika TrasTanI noMdhaNI (6) 9 h sArvajanika TrasTa ekTa amalamAM AvyA bAda je paNa koi sArvajanika TrasTa sthapAya che tenI mUDInuM pramANa lakSamAM lIdhAM vagara TrasTanI sthApanAnA traNa mahinAnI aMdara enI noMdhaNI karAvavI pharajiyAta che. TrasTanI noMdhaNI thAya ke ApoApa cerITI kamiznaranI dekharekha ane aMkuza enA para Ave che. TrasTanI noMdhaNI na karAvavI zikSApAtra che. noMdhaNInA phAyadAo - noMdhaNI karAvavA sAthe ja TrasTanI cokkasa sthAvara milkatanI jANa te milkata lenAra vyaktine karavI joie. noMdhAyela TrasTanI sthAvara milkata aMge nimAyela vyakti upara dAvo mAMDatI vakhate koi maryAdAnI jogavAi nathI. sArvajanika TrasTanI mUDInuM rokANa jyAre TrasTanI milkata nANA rUpe hoya ane e paisA tarata ja -

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10 athavA TrasTanA udezanI tArIkha sudhI na vAparavAnA hoya tyAre TrasTIoe nANAnuM rokANa nIce pramANe karavuM joie. - koipaNa anusUcita beMkamAM athavA - posTala sevIMga beMkamAM athavA - rAjya sarakAra dvArA pramANita thayelI ko. opareTIva benkamAM athavA - pablIka sikyurITIjhamAM pablIka sikyurITIjha eTale... - kendrIya sarakAra athavA rAjya sarakAranI milkato. - sTokasa, DIbecara athavA zero paranuM vyAja ane DIvIDanDanI rakama jenI khAtarI kendrIya ane rAjya sarakAra dvArA apAyelI hoya. sthAnika saMsthAna dvArA bahAra pADelA DIbecara athavA anya sIkyurITIjha evI sIkyurITIjha jene rAjya sarakAranA hukama dvArA spaSTa mAnyatA maLelI hoya. koipaNa sthAvara milkatanuM prathama dhIrANa meLavIne nIce mujabanI zarato saLa thatI hoya to TrasTIo sthAvara milkatanI sAme paNa TrasTanI mUDInuM rokANa karI zake che. - je sthAvara milkatanI jAmIna laine TrasTanA nANAnuM dhIrANa karAyuM hoya te sthAvara milkata amuka varSo mATe bhADA para nA lIdhelI hovI joie. e kAyamI enI mAlikInI hovI joie. dhIrANa karelI rakamanI kiMmata gIrave mUkelAM nANAthI doDha gaNI thavI joie. cerITI kamIznara TrasTIne anya koi rIte nANA rokavAnI paravAnagI ApI zake.

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----------------------- aMdAjapatra, hisAba ane tapAsaNI je sArvajanika TrasTa pAse mukarara rakama karatAM vadhAre Avaka hoya te TrasTanA TrasTIe ekAunTIMga varSanAM prAraMbhanA ochAmAM ochA eka mahinA pahelA cerITI kamizranane aMdAjapatra taiyAra karI ApavuM jemAM AgalAM varSanA Avaka-jAvakanA AMkaDA hoya. A hisAbanI ugharANI........... (1) jene lAbha maLavAno che. (2) vyakti jene TrasTamAM rasa hoya. (3) cerITI oksira dvArA karI zakAya. jo cerITI kamiznarane zaMkA thAya ke TrasTano vizvAsaghAta thayo che athavA TrasTanA paisAno (nANAno) duropayoga thayo che athavA nANAnI ucApata thai che to tene jarUra lAge to hisAbanI viziSTa tapAsaNI mATe tenI pAse sattA che ane tenA mATe te Adeza ApI zake. ceriTi kamiznaranA kartavyo, kAryo ane sattA - vahIvaTanI sAmAnya dekharekha ane kAyadAnuM amalIkaraNa karAvavuM. - DepyuTI athavA AsIsTanTa cerITI kamiznara dvArA karela jAMcanA mudAono svIkAra ke asvIkAra karavo. - TrasTanA hisAbonI vizeSa tapAsa karavAnI sattA - sArvajanika TrasTanI mUDInA rokANa mATe TrasTIone pablIka sikyorITIjha sivAyanI anya bAbatonI paravAnagI ApavI. - TrasTanI sthAvara milakatanA pRththakaraNanI paravAnagI ApavI. - TrasTane thayelAM nukzAna saMbaMdhI jAMca karAvavI. khaTalo dAkhala karavo. TrasTanI jogavAi sivAya TrasTanI mUDIne anya rIte vAparavA badala TrasTIne noTIsa ApavI ane te saMbaMdhI korTane jANa karavI.

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1 2. - anya upayogI mAhitI TrasTIo deva-gurU-dharma mAM prazasta rAgavALA hoya to TrasTanA vahIvaTamAM-saMcAlanamAM ghaNAM prazno hala thai jAya. TrasTI banatA pahelA e khyAlamAM rAkhavuM joie ke jo zubha bhAvathI TrasTanA sArA kAma thAya to tIrthaMkaranAma karma baMdhAya ane jo TrasTanA kAma kharAba AzayathI thAya to. tiryacapaNuM paNa maLe. | navA AvakaverAnA kAyadAnA sudhArA pramANe havethI eka TrasTa bIjA TrasTone mAtra cAlu AvakamAMthIja dAna ApI zakaze te sivAyanI eTale ke bhegI thayelI rakamamAMthI bIjA TrasTane dAna Apaze to te kharca tarIke majare maLaze nahi. jo ke TrasTa baMdha karavAnuM hoya to bhegI thayelI rakama bIjA TrasTane ApI zake. je TrasTanI have kula grosa Avaka 50,000 thI vadhAre hoya to have 15 eca. phorma ApI zakaze nahi. jo vyAja kapAta na karAvavI hoya to inkamaTekSa oksira pAse 28ee/28ebI phormamAM sarTIphIkeTa levAnuM raheze. TrasTIoe vyAja kapAtanI bAbatamAM khUba darakAra levAnI jarUra che. TrasTIoe 28ee/28ebI sarTIphIkeTa lIdhu na hoya to i-TekSa kapAtanA sarTIphIkeTa je 16/e phormamAM Ave che te vyavasthIta rIte phAilamAM goThavI i.TekSa rITarna bharatI vakhate rIphTanI mAMgaNI mATe joDavA joie. meDIkla ke ejyukezana TrasTa mATe upayogI mAhitI AvA TrasTIne mATe koi khAsa alaga jogavAi nathI paraMtu AvakaverAnI kAyadAnI kalama 17 (23(c) heThaLa teone 85% rakama upajanA je te varSamAM vAparavAnI niyama maryAdA lAgu paDatI nathI paNa A mATe A khAsa hetusaranuM alaga TrasTa hovuM jarUrI che. jo TrasTaDIDamAM anya hetuo A sAthe hoya to A lAbha maLato nathI.

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13 Avu TrasTa jo AvakaverAnA kAyadA mujabanuM 80jI sarTIphIkeTa meLave to A TrasTane je dAna Ape te dAna ApanArane dAnanI rakamanA 50% rakama majare maLe che. paraMtu koipaNa spesIphIka projekTa mATe AvakaverAnI kalama 35esI heThaLa maMjurI maLe to Apela rakamanA 100 TakA rakama majare maLe. je sAyanTIphIka rIsarca athavA sosIyala sAyansa upara rIsarcanA hetusara meLavela dAna mATe TrasTe AvakaverAnI kalama 35 (I) (II) tathA 35 (I) ( III) heThaLanuM sarTIphIkeTa AvakaverA vibhAgamAMthI meLavavuM joie jethI dAtAone A khAsa hetusara Apela dAnanI rakama AvakaverAnI jogavAine AdhIna 125% sudhI majare maLe. jo TrasTa vyApAra karatuM hoya to vyApAranA vyavahAra mATe hisAbo judA rAkhavA jarUrI che. ane vakaro 40 lAkhathI vadhu thato hoya to AvakaverA kAyadAnI kalama 44 ebI anusAra TekSa oDiTa paNa karAvavuM jarUrI che. dareka TrasTano navo kAyamI khAtA naMbara 49 (e) phorma bharI meLavI levo teja rIte phorma 49 (bI) bharI TekSa DIDakzana ekAunTa naMbara paNa meLavI levo hitAvaha che. koipaNa milakatanA vecANathI prApta thayela cokakhI AvakamAMthI ochAmAM ochI teTalIja kiMmatanI milkata navI dhAraNa karavI jethI mUDI nAno vadhAro AvakamAM umerAya nahIM. Ama rIlIjIyasa ke cerITebala saMsthAonA vahIvaTa mATe vahIvaTakartAoe ghaNuM dhyAna ApavuM paDe che. TrasTIoe oDiTa vakhate zuM taiyAra rAkhavuM joie te mATe oDiTamAM zuM jovAya che tenI yAdI nIce pramANe Apela che je uparathI oDiTa vakhate taiyAra rAkhavAnI vastuno khyAla Ave. uparAMta TrasTIone ekAunTanTa upara dhyAna rAkhavAmAM mArgadarzana rUpa banaze.

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14 1. ughaDatI bAkI (a) zarunI bAkI khAtAvahI sAthe tapAsavI. (ba) beMkabuka alaga banAvI hoya to beMkanI zarunI bAkI beMkabuka sAthe tapAsavI. (ka) hAtha upara rokaDanI zarunI bAkI rojameLa sAthe tapAsavI. 2. beMkabuka (a) beMkabukanI mAsIka cakAsaNI karavI. (ba) beMkabukanI cakAsaNI beMka pAsabuka athavA beMka sTeTamenTa sAthe karavI. A prakAranI cakAsaNI karatI vakhate () nizAnI karavI. (ka) konTrA : 1. je divase beMkamAMthI rokaDA upaDe che te ja divase rojameLamAM jamA karavAmAM Ave che tenI cakAsaNI karavI. 2. je divase rojameLamAMthI rokaDA udhAravAmAM Ave che te ja divase beMkamAM bharavAmAM Ave che tenI cakAsaNI karavI * nizAnI tarIke (0) karavuM. | (Da) cekathI je paNa kharca karela hoya tenA vAucarsa beMkabukanI jamA bAju tapAsavA ane te cakAsaNI karatI vakhate () nizAnI karavI. (i) beMka vAucarsa cakAsatI vakhate beMka pAsabukamAM athavA beMka sTeTamenTamAM klIyarIMga che ke TrAnsaphTa che ke rokaDethI cukavaNI karavAmAM Avela che te cakAsavuM. (pha) rU. 10000/- thI upara rokaDa cukavaNI hoya to tenI noMdha lakhI TrasTI athavA javAbadAra vyaktine batAvavuM ane tenA sAcApaNAnI khAtrI karavI.

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15 3. rIsIpTa (Avaka bAju) (a) dAna rokaDa - dAnanI rasIda rojameLa sAthe cakAsavI. 1. rU. 10000/- thI vadhAre dAna rokaDamAM maLela hoya to tenA nAma saranAmAMnuM lIsTa banAvavuM athavA ekAunTanTa pAse mAMgavuM. 2. dAnanI rasIda rokaDanI hoya to je tArIkhe dAna maLyuM hoya te ja tArIkhe rojameLamAM jamA thayeluM hovuM jarurI che. 3. dAnanI rakama ane rasIdanI rakama sarakhI che ke nahIM te paNa cakAsavuM. 4. je hetu mATe dAna Apela che te hetu khAte ja dAna jamA karela che te paNa cakAsavuM. B dAnanA be prakAra :(1) cAlu dAnA (2) kAyamI dAnA jyAM koIpaNa khAtAnI AgaLa kAyamI, korpasa athavA AjIvana zabda lakhela hoya to te dAna kAyamI khAte ja levAyela hovuM joie. (1) dAna (ceka) - cekathI maLela dAna beMkabuka sAthe tapAsavuM nizAnI (4) karavI. (2) dAna (vasturUpe maLela dAna) : dAna je vasturUpe maLela hoya to je te divasanuM te vastunuM bajAra mulya rUpiyAmAM AMkIne dAnanI gaNatarI karavI. dA.ta. eka tolAno sonAno hAranI bheTa maLI to tenI enTrI nIce pramANe levAya. sonAnA dAgInA khAte u 000 te sonAnA dAgInA bheTa khAte 000

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16 (ba) bhADAnI Avaka : 1. bhADAnI rasIda sAthe bhADAnI Avaka cakAsavI. 2. dara mahine bhADu keTaluM che te nakkI karyA pachI bhADAnI vArSika rakamanI gaNatarI karavI. 3. je vastunuM bhADu levAmAM Ave che te copaDA upara batAvela che te paNa cakAsavuM. 4. myu. TekSa, ilekTrIka bIla vagere koNa bhare che te paNa cakAsavuM. 5. bhADAnI Avakano havAlo pADavAmAM Avato hoya to zakya bane tyAM sudhI havAlo na paDAvavo kAraNa ke TrasTanA hisAbo rokaDa padhdhatithI rAkhavAmAM Ave che. (ka) vyAja : 1. vyAjanI Avaka vyAjanA kAunTara pArTa sAthe cakAsavA. 2. vyAjanI rakamamAM TI.DI.esa. thayela hoya to TI.DI.esa. nI enTrI copaDe thayela che te cakAsavI. 3. TI.DI.esa.sarTIphIkeTa inkamaTekSamAM majarelevA mATe lai ApaNI phAilamAM mukavA. 4. vyAjanI kula rakamane kula rokANa sAthe sarakhAvI sarerAza vyAja keTalA TakA maLyu te cakAsavuM uparAMta koi rokANanuM vyAja AvyuM ja nathI ? te paNa ceka karavuM. 5. rokANo koi khAnagI kaMpanImAM karela che ke nahI te paNa cakAsavuM. klama 35 virUdhdha rokANa karI zakAya nahIM. (Da) anya Avaka : 1. anya Avaka jevI ke insenTIva, zrIphLa vecANa, sabhya phI, vigere je te rasIda sAthe rojameLa athavA beMkabuka sAthe cakAsavI. 2. saMsthAno prakAra joi anya Avaka kai hoi zake te vicAravuM ane kharekhara AvI Avaka copaDe lIdhI che te cakAsavuM jema ke -

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derAsaranuM oDiTa hoya to utArAnI Avaka lIdhI che ? rokANa karatuM hoya to insenTIvanI Avaka kyAM gai ? A tapAsa khUba uMDANapUrvaka karavI. jo ke kAraNa sAcu hoya to oDiTa kAgaLamAM tenI vigatavAra noMdha lakhavI. 4. kharca (udhAra bAju) (a) kharca (cekathI) - koipaNa prakArano kharca jo cekathI karavAmAM Avela hoya to tenuM bila beMkabuka sAthe jovuM. (ba) kharca (rokkethI) : 1. je kharca rokaDethI karavAmAM Avela hoya tenI noMdha je te tArIkhamAM ja hovI jarUrI che. 2. rU. pa00 thI uparanA vAucaramAM rU. 1nI revanyu lagAvelI hovI joie. 3. kharcamAM saporaTIMga (bIla) hovuM jarurI che. 4. karela kharca saMsthAnA hetu mATe ja karela che te cakAsavuM tathA vyAjabIpaNu paNa tapAsavuM joie. 5. kharcamAM lenAra vyaktinI sahI temaja TrasTInI sahI jarurI che. (ka) kharcanA be prakAra :1. mahesulI kharca - 2. mUDI kharca - - mUDI kharcane upaja kharca khAte lai javAmAM Avela nathI te cakAsavuM. - mUDI kharca mATe TharAva hovo jarurI che. 5. AkharanI bAkI AkharanI bAkI khAtAvahI, rojameLa ane beMkabuka sAthe cakAsavI.

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6. sthAvara milkata 1. sthAvara milakatanuM rajIsTara banAvavuM. 2. ApaNI pAse sthAvara milkata che te TrasTanA nAme ja che te cakAsavuM. 3. sthAvara milkata rajIsTaranI ane saravaiyAnI cakAsavI. 4. milkatamAM phAra thayo hoya to phrAra rIporTa karavo jarurI 7. rokANo 1. rokANa kAyadA pramANe ja karavAmAM Avela che te cakAsavuM. 2. rokANanuM rajIsTara banAvavuM. 3. dareka rokANa upara niyamIta vyAja maLe che te cakAsavuM. 4. rokANonuM bhautika mUlyAMkana karavuM. 5. rokANo TrasTanA nAme che te cakAsavuM. 6. dareka rokANo upara vArSika vyAja maLe tevI rIte rokANa karavuM. 7. rokANo rajIsTara mujabanA rokANo ane saravaiyAnA rokANo meLavavA. 8. rokANa oDiTarane pUchIne ja karavuM. 8. DeDasToka 1. DeDasToka rajIsTara banAvavuM. 2. rajIsTara mujabano DeDasToka ane saravaiyA mujabano DeDasToka meLavavo. 3. DeDasToka rajIsTara ane temAM phAra noMdhAvavA.

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9. lona eDavAnsIjha 19 1. saMsthAnA karmacArIne lona ApavAmAM Avela hoya to te cakAsavI. 2. karmacArInI lonanI maMjurI TharAvabuka sAthe cakAsavI tema ja lona bharapAi kevI rIte thAya che te paNa cakAsavuM. 3. TrasTI sAthe rUpiyAnI levaDa devaDa thayela hoya to cakAsavI. 10. maLavApAtra rakta 1. TI.DI.esa. nI rakamanA havAlA pADavAmAM Avela che. 2. varSa daramiyAna inkamaTekSanuM rIphTa maLela hoya to temAMthI mudala ane vyAja alaga pADavAmAM Avela che te cakAsavuM. 11. dAgInA rajIsTara 1. sonA-cAMdInA dAgInAnu rajIsTara banAvavuM. 2. dareka varSamAM dAgInA kharIdyA hoya athavA dAna tarIke maLela hoya to te rajIsTaramAM umeravA. 3. varSamAM eka vakhata TrasTInI hAjarImAM dAgInAnuM bhautika mUlyAMkana karavuM. 4. dAgInA rAkhavAnuM sthaLa kyAM che te paNa cakAsavuM. 12. janarala bharavAnI 1. AvakanA 85 TakA vaparAyela hovA jarurI che. dAnanA moTA kharcAmAM TharAva thayela jarurI che. 2. 3. TrasTanI milkatamAM koi pheraphAra thayo hoya to cenja rIporTa sUcanA ApavI.

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20 4. TrasTIomAM phara thayo hoya to cenja rIporTa bharavAnI sUcanA ApavI. 5. oDiTanA varSamAM agAunA varSano cerITI phALo bharavAmAM na Avyo hoya to TrasTI sAthe tapAsa karAvavI. 6. inkamaTekSa mujabanuM 12/e sarTIphIkeTa, cerITIno dAkhalo, TrasTa DIDa, vigere ApaNI phAilamAM na hoya to TrasTI pAse A badhAnI jherokSa nakala mAMgavI. jainadharmanI draSTie sAtakSetrano hisAba rAkhavA aMge samajaNa. jainadharma pALanArAonI mUkhya dhArmika saMsthAo traNa. jena maMdiro, upAzrayo ane jJAnabhaMDAro. A traNa saMsthAonuM astitva prabhu mahAvIranA zramaNanigraMthonA upadeza, tyAga ane prabaLa Atmabhogane AbhArI che ane dharmano janasamAjane lAbha maLe, e mATe e traNa saMsthAo astitva dharAve che. tethI vAstavika rIte e saMsthAonA mAlika jenasaMgha che ane AkhA saMghanI pratyeka vyakti teno TrasTI che. e draSTithI paraMparAgata paTTadhara AcArya AkhA saMghanA mukhya pratinidhi hovAthI, e tamAma saMsthAonA mukhya TrasTI che. A draSTithI game te sthaLe game te upara jaNAvelI jena saMsthA hoya, tenA te mukhya TrasTI che. eka gRhasthe potAnA gharanA paisAthI derAsara ke upAzraya baMdhAvyo hoya, to paNa teno mAlika rahI zakato nathI. kAraNa ke-tenA upara saMghanI mAlikI thAya che ane tenA mukhya TrasTI paTTadhara AcArya thAya che chatAM te ja upAzraya ke maMdirano vahIvaTa teja gRhastha karatA hoya, teno artha e nathI ke-temaNe baMdhAvyo che mATe teno ja vahIvaTa karavAno hakka che. paNa teno artha e che ke-e saMsthA to jaina saMghanI ja che. paNa jena saMghanI eka vyakti tarIke TrasTI banIne pote vahIvaTa kare che, jemAM saMghanI sammati che ane saMghanI. vahIvaTI mahenata ochI karI sevA kare che, ane tethI ja te sthAnika saMghanI

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21 ke samagra saMghanI ke zAsananI nItithI viruddha vahIvaTa karI zake nahi. ApaNI dhArmika saMsthAonA dravyonA sAmAnya sAta prakAra pADavAmAM AvyA che, jene sAta kSetra kahe che. caitya, jJAna, sAdhu, sAdhvI, zrAvaka, zrAvikA ane sAdhAraNa -e sAta dhArmika kSetro che, ane te darekanA dravyo judA judA khAtAmAM rAkhIne judo judo vahIvaTa karavAnI rIta hatI. prathamanA khAtAMono upayoga utaratA khAtAomAM na karavo joie. paraMtu pAchaLanA khAtAno koipaNa AgaLanA khAtAmAM upayoga thai zake. A draSTithI caitya-dravyano upayoga anya koipaNa khAtAmAM na thAya ane sAdhAraNa khAtAno upayoga tenI pUrvanA cha khAtAmAM thAya, A maryAdA che. caitya-dravyamAM sarva nikSepAthI nikSipta jinezvara prabhunI pUjA-satkArabhakti nimitte je dravya ekatra thayuM hoya teno samAveza thAya che. $1101dravyamAM prabhunI sarva nikSepAthI nikSipta vANInA pUjA-satkAra-pracAra-rakSaNa vigere nimittothI ekatra thayelA dravyano samAveza thAya che. sarva nikSepAthI nikSipta sAdhutvanA prayojaka nimittothI saMkalpita dravyono samAveza thAya che. eja pramANe sAdhvItva, zrAvakatva ane zrAvikAtvanA prayojaka dravyo viSe paNa samajavuM. tethIM koi paNa sAdhu mamatva bhAvathI potAnA khAnapAna ke vastra vigerenA upayoga mATe dhanano saMcaya kare, te sAdhutvanuM prayojaka nimitta na hovAthI sAdhu-kSetranuM dravya gaNAze nahi : temaja zrAvako sAMsArika hetuone uddezIne je dravya ekaThuM kare te zrAvaka-kSetranuM dravya na gaNAya, kAraNa ke-te zrAvakatvanuM prayojaka nathI hotuM. sAdhAraNa-dravya eTale uparanA cha game te dhArmika khAtAmAM teno kharca karI zakAya, paraMtu te zivAyanA koi paNa khAtAmAM teno kharca na karI zakAya evI tenI maryAdA che. eTale zrAvaka tathA zrAvikAnA zrAvakatva prayojaka prasaMgamAM sAdhAraNa-dravya kharcI zakAya, paNa anya sAMsArika prayojana mATe na ja kharcI zakAya. jo ema na hoya to pachI sAdhAraNa khAtAmAMthI koi zrAvaka potAnuM

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22 ------------------------ rasoDuM paNa baMdhAvI zake ane zayanAgAra paNa baMdhAvI zake : paNa sAdhAraNa khAtAno artha e nathI paNa upara pramANe maryAdita che. jJAna khAtAno artha paNa game te jJAna mATe vAparavAno nathI, paNa samyapha zrutajJAnanA prayojana mATe vAparavAno che. temAM e paNa samajavAnuM che ke- koi paNa gRhastha zrI bhagavatI sUtra upara pUjA nimitte rUpiyo mUke, to te dhArmika jJAna khAtuM che; jeno vaparAza zrAvakane na kalpe. paNa koi gRhastha koi sArA aMgrejI pustakanuM bhASAMtara karAvIne chapAvavA mAMgatA hoya ane te nimitte 500 rUpiyA Ape, to te dhArmika nahIM paNa cerITebala-sakhAvatI khAtuM che. teno vaparAza zrAvakane dhaMdhA nimitte bAdhAkArI nathI. A bheda paNa samajavA jevo che. have A dravyono vahIvaTa kema karavAmAM Avato hato, te paNa samajavA jevuM che. vahIvaTa karanArAone saMpUrNa javAbadArIthI vahIvaTa soMpavAmAM Avato hato, ane saMbhALanArA sarva bhogone bhoge te vahIvaTa saMbhALatA hatA. eTale tenI khAtara potAnA aneka bhogo ApatA hatA. jyAre bhoga nA ApI zake tyAre ja te saMghane pAcho soMpatA hatA ane bIjA tevIja vyaktio e upADI letA hatA. tenuM kAMi paNa mahenatANuM teo letA nhotA. ane te paisA paNa bheLaseLa na thAya, tene mATe kothaLIo judI rAkhatA tathA nANAMnA sikkA paNa bheLaseLa na thAya eTale sudhI kALajI rAkhatA; to pachI potAnA upayogamAM upabhoganI to vAta ja zI ? AvI rIte sarvasvanA bhoge cAlatA vahIvaTamAM koine hisAba mAMgavAno hakkaja nhoto, kAraNa ke- AvI vyaktio pAse hisAba mAMgavo eTale tenI zAkhane dhakko pahoMcADavA barAbara gaNAtuM hatuM. te lokone mAthe sArUM karavAnI javAbadArI hatI ja, temAM koine pUchavAnuM nahIM. paNa muzkelI vakhate potAnA bhoga ApI chuTIne paNa sAruM karavAnI ja hatI. temAM TakI zakAya tema na hoya to saMghane ke tevI yogya vyaktine soMpI de, paNa dhakko pahoMcavA na de ane dhakko pahoMce tema lAgatuM hoya, to saMgha AgaLa batAvI

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2 3 de. AvI rIte bhoga na ApI zake ane kAma mUkI devuM paDe, tenA hAthamAM vahIvaTa rahI zakato nahi. A praNAlIne aMge Aje paNa vahIvaTa karanArAo pAse hisAba mAMgavAmAM Ave che, tyAre teo javAba ApatA nathI : ane samudAya thaine baLajabarIthI mAMge che tyAre hisAba Ape che, paNa vahIvaTa choDI de che. Ama thavAnuM kAraNa uparanI vahIvaTI paddhati che. tyAre AjanA lokone ema lAge che ke-kAMika goTALo che, mATe hisAba ApatA nathI. A bUmo ane vAtAvaraNa phlAtuM gayuM. sAcI vastu e hatI ke-jeno hisAbI kAmamAM agresara ane AkhA dezamAM sarvotkRSTa pramANika tathA vizvAsapAtra varga hato. cerITImAM milkata vecavAnI paravAnagI levA mATenI vigato 1. TrasTanA P.T.R nI kopI. 2. arajI vecANa karavAnA kAraNo. 3. arajI upara lagAvavAno rU. 10/-no korTa phI sTempa. 4. P.T.R pramANe noMdhAyelA TrasTIono TharAva. 5. vecavA dhArela milkatanA revanyu AdhAro, proparTI kArDa, inDekSa-l. 6. mAnya velyuo, velyuezana rIporTa tathA jagyAnI pramANItA nakala. 7. vecavA dhArela milkata TrasTane kai rIte prApta thayela che, temaja A milkatano hAlamAM zuM upayoga thAya che. 8. vecavA dhArela milkata saMdarbha koi korTa kacerImAM dAvA/dUvI penDIMga nathI. manAi/bAda nathI. te matalabanuM soMgadanAmuM 9. vecavA dhArela milkata P.T.R mAM tenA adhyatana varNana sAthe. noMdhAyela che ke kema, maMjura thayela menejIMga TrasTInI nakala.

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10. agotarU phorma. 11. zIDyula-10 nI nakala. 12. chellA traNa varSanA ekAunTa. muMbai sArvajanika TrasTanA kAyadA pramANe oDiTa riporTa 9-ka upaja kharca khAtu pariziSTa-9 saravaiyu pariziSTa-8 no namUno nIce mujaba che. jeno abhyAsa karI TrasTanA vahIvaTamAM upayoga lai zakAya. oDiTa rIporTa bombe pablIka TrasTa ekTa 1950nI kalama 33,34 tathA kAnuna 19 mujaba sArvajanIka TrasTanuM nAma :- ........ noMdhaNI naMbara :saranAmuM :- .................... amo uparokta TrasTanA tA. 31-3-2004 nA roja purA thatA varSanA hisAba tapAsyA che ane teno ame rIporTa karIe chIe. 1. sadarahu TrasTanA hisAbo TrasTa ekTa ane niyamo anusAra rAkhavAmAM AvyA che. 2. sadarahu TrasTanI Avaka ane kharcanA hisAba yogya ane sAcI rIte rAkhavAmAM Avyo che. 3. oDiTanI tArIkhe TrasTI/menejaranA hAthamAM je rokaDa silaka tathA vAucara hatA te hisAba sAthe maLatA AvyA che. 4. amone jarUrI jevA saghaLA copaDA, pahoMco, vAucara tathA anya jarUrI dastAvejo amArI samakSa raju karavAmAM AvyA che. 5. TrasTanI sthAvara tathA jaMgama milkatanI sahIvALI yAdI rAkhavAmAM AvI che. 6. oDiTa vakhate TrasTIe/menejare hAjara rahI amone joitI saghaLI mAhitI tathA khulAsAo saMtoSakAraka rIte ApyA che.

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7. TrasTanI milkata tathA phkono upayoga TrasTanA hetu mATe thayo che. te sivAya bIjA hetu mATe upayoga thayo nathI. paDe che. jyAre 8. eka varSanI mudata uparAMta lheNuM rU. ---------nuM leNuM varSa daramyAna mAMDI vALavAmAM AvyuM che. 9. rU. 5000 thI vadhu rakamanuM bAMdhakAma tathA marAmata kharca karavAmAM rU. AvyuM che. nathI. 25 10. TrasTanA nANAM kalama 35 nA TharAvo virUdhdha rokavAmAM AvyA 11. amArI jANa mujaba TrasTanI sthAvara milkata kalama 36 nA TharAvonI virUdhdha bIjAne nAme karI ApavAmAM AvI nathI. noMdha : 1. saMsthA rokaDa padhdhatithI hisAbo rAkhe che. 2. rokANo kharIda kiMmate darzAvelA che. sthaLa :- amadAvAda tArIkha :- 1-4-2004 cArTaDa ekAunTanTarsa oDiTarsa

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26 pariziSTa : ka kAnuna 32 sArvajanIka TrasTanuM nAma - ........... noMdhaNI naMbara :- ......... saranAmuM :- .... tA. 31-3-2004nA roja purA thatA varSa mATe phALo ApavA joga AvakanuM patraka a.naM. vigato rakama rU. rakama rU. ekaMdare vArSIka Avaka kalama 58 ane niyama 3ra anvaye phALA mATe cArja na karavA joga AvakanI vigata sthApita milkatone dAna. bIjA sArvajanIka TrasTamAMthI maLelA dAna. sarakAre ane sthAnika prAdhikArIoe ApelI grAnTa Dubata athavA ghasArA Da paranuM vyAja. keLavaNI viSayaka hetu mATe kharcela rakama.. vaidhakIya hetu mATe kharcela rakama. khetIvADI hetu mATe vaparAtI jamIna AvakamAMthI kapAto. (a) jamIna mahesUla ane lokala sesa. (ba) variSTa khAtedArane ApavA joga gaNota. (ka) TrasTa taraphlI jamIna kheDavAmAM AvatI hoya to upajanA kharca. bIna khetIvADInA hetuo mATe vaparAtI jamInanI AvakamAMthI kapAto. (a) AkAraNI sesa ane bIjA sarakArI athavA myu. karo. (ba) variSTa khAtedArane ApavA joga gaNota (ka) vImAnuM primiyama.

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(Da) makAnonA ekaMdara bhADAnA 8 1/3 TakAnA dare marAmata. (i) bhADe ApelA makAnonA ekaMdara bhADAnA 4 TakAnA dare bhADA ugharAvavAnuM kharca. AvI AvakanA eka TakAnA dare sikyorITI sToka vageremAMthI thayela Avaka maLelI rakama ugharAvavAnuM kharca. je makAna bhADe na ApyA hoya ane Avaka nA AvatI hoya tenI aMdAjelI kula vArSika bhADAnI rakamanA 8 1/3 TakA marAmatonI kapAta. 10. phALo ApavA joga Avaka tArIkha :- 1-4-2004 TrasTI saranAmuM cArTaDa ekAunTanTarsa oDiTarsa ************ tA. 31-3-2004nA roja purA thatA varSanuM upaja kharca khAtuM pariziSTa :- 9 no. naM. i 11242, amadAvAda. | vigata rakama Tvigata rakama. zrI bhADA khAte : zrI milkata aMgenA kharca khAte : zrI vyAja khAte : zrI vahIvaTI kharca khAte : ekAunTa cArja TAi5 cArja zrI dAna khAte : rokaDa athavA vastu rUpe maLela dAna zrI TrasTIonA mahenatANA : zrI oDiTa phI : zrI vakIla phI :

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28 zrI DiviDanDa khAte : zrI anya Avaka khAte : insenTIva inkama TekSa rIphya zrI ghaTADA khAte : TrasTI HtArIkha : pariziSTa :- 8 phyo tathA javAbadArIo zrIaetathA rathApita mikta zarunI bAkI zrI bIjA aMkti karelA Do kAyamI nibhAva khAte zrI javAbadArIo : zrI ALo ane phI : zrI mAMDIvALela rakamo : zrI TrasTanA hetuo aMgenuM kharca anAja sahAya zikSaNa sahAya guja. vanavAsI pariSada tArIkha :- 1-4-2004 tA. 31-3-2004nA rojanuM pAku saravaiyuM rakama zrI vadhAro : upajakharca khAte amArA Aja tArIkhanA A sAthenA rIporTa mujaba cArTaDa ekAunTanTarsa oDiTarsa milkata tathA leNAM zrI sthAvara milkata khAte : zrI rokANo : zIDyula 1 mujaba zrI leNAM : vyAja kapAta rakama

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zrI lona khAte : zrI upajakharca khAte : zarunI bAkI umero : cAlu sAle vadhAro uparanuM saravaiyuM amArI jANa tathA mAnyatA mujaba TrasTanA phyo tathA javAbadArIo temaja milkata tathA leNAMno sAco ane kharekharo hevAla raju karela che. TrasTI H tArIkha : zrI eDavAnsIjha : zrI rokaDa tathA aveja : beMkanuM nAma rokaDa amArA Aja tArIkhanA A sAthenA rIporTa cArTaDa ekAunTanTarsa oDiTarsa tArIkha :- 1-4-2004 klama 35 mujbanI karamukti 29 * mujaba koi TrasTa ke saMsthAne kalama 35 (AvakaverAnI) mujaba 100 TakA karamukti rAhata levI hoya to tenI vigatavAra mAhitI tenA niSNAta cArTarDa ekAunTanTa pAse levI joie Ama chatAM te arajI sAthe zuM joDavuM joie tenI sAmAnya mAhitI nIce pramANe che. (1) TrasTa DIDanI kopI - iMglIzamAM TrAnsalezana karelI kopI paNa sAthe joDavAnI. (2) cerITI naMbara maLyAnA dAkhalAnI kopI-iMglIza TrAnsalezana

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30 sAthe. (3) projekTa riporTa (rIporTIMga sAthe) dA.ta. makAnano le AuTa (4) chellA traNa varSanA i.TekSa rITarna-sTeTamenTa opha inkama sAthe. (5) chellA gata varSanA iMglIzamAM na.nu. khAtu tathA saravaiyuM sahita vArSika hisAbo. vagere. (6) 12/ee mujabanuM inkamaTekSa rajIsTrezana sarTIphIkeTa. (9) 80/jI mujabanuM i.TekSanuM sarTIphIkeTa. upara mujabanI vastuo taiyAra karIne niSNAta sI.e. pAse mArgadarzana meLavIne A kAma karAvI zakAya. dharmAdA TrasTa mATe hisAbane lagatI keTalIka mAhitio TrasTe sAmAnya rIte hisAbo rokaDa padhdhatithI rAkhavA salAha bharelu che. A mATe TrasTe rojameLa-khAtAvahI-beMkabuka-ugharANI buka-dAnanI pahoMcokharcanA vAucaro-TharAvabuka vigere daphtara rAkhavuM jarUrI che. TrasTanA hisAbo dhaMdhAnA hisAbo karatA judA hoya che. dareka khAtAnI Avaka tathA kharca jete khAte khatavavAmAM Ave che ane te khAtu mAMDI na vALatA saravaiyAmAM ubhuM rAkhavAmAM Ave che. jemake devadravya khAtu, jJAna khAtu-kesara sukhaDa khAtu mAtra sAdhAraNanA kharcAo tathA sAdhAraNanI Avaka sAdhAraNa khAte mAMDIvALavAmAM Ave che. Aja rIte varSa daramyAna kula vyAja Avela hoya tenI phALavaNI dareka khAtAne (Done) tenI mUDI hoya te pramANe phALavavuM joie. koi khAsa hetu mATe dAna Avela hoya to te khAte ja tenI khatavaNI karavI joie. bhojanazALA, AyaMbIla zALA jevI kAryavAhI cAlatI hoya to saMpUrNa sToka rajIsTara rAkhavuM joie. dareka mAlanuM vigatavAra sTokapatrakamAM khAtu rAkhavuM joie. bInakArDa padhdhati mujaba jeTalo mAla navo Ave tene

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31 Avaka tarIke batAvavo ane mAla vaparAya to tene jAvaka tarIke batAvavo joie ane sToka rajIsTara TrasTIe vAraMvAra ceka karavuM joie. bheTamAM AvatA dAgInA-vastuo vigerenI pahoMca phADI tenuM rajIsTara hoya temAM umero karavo joie. varSanA aMte tamAma dAgInA-DeDasToka-pharnicara vigerenI bhautIka cakAsaNI karavI joie. jo eka khAtAnA paisA anya hetu mATe vaparAi gayA hoya to te khAtAnA paisA vyAja sAthe parata karavA joie. zakya bane to mukhya khAtAonA beMka khAtAja alaga rAkhavA joie. jemake ekaja TrasTanA beMkamAM traNa khAtA rAkhavA eka devadravyanA hisAba mATe (2) sAdhAraNa hisAba mATe (3) bhojanazALA athavA anya hetu mATe. je te khAtAmAM tene lagatI Avaka te khAtAmAM bharAvavI ane te khAtAne lagatA kharcAnA ceko te khAtAmAMthI phADavA Ama vahIvaTa zudhdha raheze. jAhera dharmAdA | dhArmika TrasTa ke saMsthA ane AvakaverA kAyadAnI jogavAIo prAstAvika lokahitanA kAmo ane temAMya khAsa karIne jIvamAtranI tarapha anukaMpA temaja dayAnI vAta Ave tyAre jeno ane jaina saMsthAonuM nAma prathama yAda Ave. "ahiMsA paramodharma" jenonA jIvanamAM vaNAi gayelo sidhdhAMta che ane jeno atyaMta sukSma rIte AvI ahiMsAnuM pAlana karavA jabaddha hoya che. jaina samudAya mATe bIjI gauravanI vAta temanA dvArA calAvavAmAM AvatI saMsthAonA zudhdha ane pAradarzaka vahIvaTane gaNAvI. zakAya. dAtAo taraphTI dAnamAM maLela pAie pAino suvyavasthita upayoga ane suvidhA sAthe utkRSTa vahIvaTa dhArmika sidhdhAMto anusAra karavA sArU potAnA aMgata jIvanano bahumUlya phALo ane samaya ApanAra

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32 bhAgyazALIonA kAraNe ja jaina saMsthAonuM nAma khUba ja ujjavaLa che te vAta sau koi svIkAre che. paramapUjya AcArya bhagavaMto temaja pa.pU. sAdhu bhagavaMto tathA guru mahArAjAonA mArgadarzana ane preraNAthI jaina zAsana Aje Arthika draSTie ane vahIvaTanI draSTie khUba ja sazakta ane samRddha che. dhArmika sidhdhAMtonuM pAlana jaina saMsthAo mATe jeTaluM Avazyaka ane anivArya che teTaluM ja agatyanuM AvI saMsthAo dvArA vividha kAyadAonI jogavAionuM yogya rIte pAlana thAya te che. keTalIka vakhata jANe ajANe temaja yogya mArgadarzananA abhAve amuka AMTIghUMTI bharyA kAyadAonI jaTila jogavAionI ajJAnatA ne lIdhe saMsthAo jo koi jogavAinuM pAlana na kare ke tenuM ullaMghana kare to saMsthAne te badala daMDanIya kAryavAhI temaja Arthika nuksAna sahana karavA paDe che. AvA kAyadAo paikI AvakaverAno kAyado (Income tax Act) agatyano che. ghaNIvAra evI mAnyatA bhAgyazALI TrasTIo ke saMsthAnA vyavasthApakonA manamAM pravartatI hoya che ke ApaNI saMsthA to dhArmika/dharmAdA saMsthA che temAM kyAM koi nAno ke aMgata Avakano hetu che ane tevI sArvajanIka kAmo mATenI AvI saMsthA ke saMghane vaLI inkamaTekSanA kAyadA sAthe zuM levA devA ! keTalIka vAra TrasTa / saMsthAnI rAjya sarakAranA cerITI kamIznara samakSa noMdhaNI thai gai eTale patyuM evuM mAnavAmAM Ave che. Ama AvakaverA kAyadAnI vividha jogavAinI ajJAnatAne lIdhe AvI jogavAiono bhaMga na thAya ne saMsthA/saMgha upara koi binajarUrI Arthika bojo AvI na paDe temaja saMsthA /saMghanA hetusara ja tenI Avakano upayoga thAya te mATe AvakaverA kAyadAnI jogavAio je dhArmika/dharmAdA TrasTane ke saMsthAne lAgu paDe che tenI sAmAnya jANakArI AvI saMsthAnA bhAgyazALI TrasTIo/ vyavasthApako/saMcAlako e rAkhavI ja joie. prastuta prakaraNamAM AvI saMsthA/saMgha/TrasTane AvakaverA kAyadAnI

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3 3 lAgu paDatI jogavAio ane tenuM pAlana kai rIte karavuM te vize, paramapUjya AcArya bhagavaMto temaja paramapUjya sAdhubhagavaMtonA AzIrvAda ane preraNAthI mArgadarzana ApavAno vinamra prayAsa karela che. AvakaverA kAyadA heThaLa dhArmika TrasTa/saMsthA ane dharmAdA TrasTa/saMsthA azzollaslad :(Charitable Trust-Religious Trust) sAmAnyata janatAnA maMtavya pramANe "dhArmika" ane "dharmAdA" banneno eka ja artha che. paraMtu AvakaverA kAyadA heThaLa banne zabdono alaga artha ane alaga asara thAya che. dharmAdA TrasTa ke saMsthA eTale ke dharmAdA hetusara sthApela ke ubhuM thayela TrasTa/saMsthA ane dhArmika hetusara sthapAyela TrasTa ke saMsthA eTale ke dhArmika TrasTa ke saMsthA. dharmAdA hetuo" nI vyAkhyA AvakaverA kAyadAnI kalama 2(15)mAM ApavAmAM AvI che. je mujaba "dharmAdAmAM garIbone rAhata, zaikSaNika, dAkatarI rAhata temaja jAhera janatAnA kalyANa ke sukhAkArInA hetuno vikAsanA hetuno samAveza thAya che. Charitable purpose includes relief of the poor education, medical relief and advancement of any other object of general public utility. Eufer hetunI uparokta vyAkhyAmAM kevA kevA hetuono samAveza thAya che. te jaNAvavAmAM Avyu che ane garIbone madada tathA zikSaNa ane dAktarI rAhata uparAMta zeSa hetu tarIke jAherajanatAnA kalyANa ane sukhAkArInA vikAsa mATenA anya hetuono samAveza thAya che. jyAre "dhArmika hetuo" nI koi vyAkhyA ApavAmAM nathI AvI tethI koi dharma mATenA hetuone dhArmika hetuo mAnI zakAya. udAharaNa tarIke koi eka dharmane saMbaMdhI vividha dhArmika kriyA tema sevA vagerenA hetuo (jema ke daherAsara baMdhAvavA-upAzraya baMdhAvavA-jaina sAdhu sAdhvIjI mATenA vaiyAvacca aMgenA TrasTa/saMsthAne dhArmika hetusaranA TrasTa/saMsthA gaNI zakAya.)

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34 dharmAdA TrasTa ke saMsthA ane dhArmika TrasTa ke saMsthA vacceno taphAvata samajavo kema jarUrI che ? : upara joyA pramANe dharmAdA TrasTa ke saMsthA (Charitable TrustInstitution) eTale dharmAdA hetuo mATe ubhu karela ke sthapAyela TrasTa ke saMsthA ane dhArmika TrasTa/saMsthA (Religious Trust/Institution) eTale dhArmika hetuo mATe ubhu karela ke sthapAyela TrasTa ke saMsthA have svabhAvika prazna ema thAya ke banne prakAranA TrasTa ke saMsthA vizeno tAvata jANavAnI zI jarUra ? jarUra eTalA mATe che ke dharmAdA TrasTa ke saMsthA temaja dhArmika TrasTa ke saMsthAne lagatI AvakaverA kAyadAmAM vivadha jogavAio jema ke temanI AvakanI karamukti mATe kai zaratonuM pAlana karavuM jarUrI che, AvI Avaka keTalA pramANamAM vAparI nAMkhavI paDe ane TrasTa/saMsthAnA phkone kayA prakAranA rokANomAM rokavA paDe, AvakaverA kAyadA heThaLa saMsthA/TrasTanA rajIsTrezana aMge zI kAryavAhI karavAnI rahe che temaja hisAbonA oDiTa ane rITarna bharavAnI jogavAio mahadaaMze eka sarakhI hovA chatAM AvakaverA kAyadAnI amuka jogavAio ane dAnone maLatI kara rAhatanI bAbatamAM banne prakAranA TrasTo/saMsthAo alaga athavA bhinna jogavAione AdhIna che. sauthI mahatvano taphAvata gaNIe to dharmAdA hetusaranA dharmAdA TrasTa (Charitable Trust-or Institution) ne Apela dAnanI rakama saMbaMdhI niyata zarato anusAra dAtAone AvakaverA kAyadAnI kalama 80 jI heThaLa kapAta ke rAhata maLe che. jyAre AvuM dAna dhArmika TrasTa/saMsthAne apAyela hoya to dAtAone koi rAhata ke kapAta temanI potAnI Avaka gaNatAM bAda maLatI nathI kAraNa ke dhArmika TrasTa ke saMsthAne kalama 80-jInI mAnyatA maLatI nathI. kalama 80jI nI mAnyatA sAmAnyataH dharmAdA TrasTane ja maLe che. uparokta mahatvanA tAvatane bAda karatAM TrasTa ke saMsthA dharmAdA TrasTa ke saMsthA hoya ke dhArmika TrasTa ke saMsthA temanI AvakanI karamukti saMbaMdhI vividha jogavAio mahadaaMze eka samAna lAgU paDe che. jenI jANakArI

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35 ----- ------- dharmAdA athavA dareka dhArmika TrasTasaMsthAne hovI atyaMta Avazyaka che. jo A jogavAionuM pAlana na thAya ane TrasTa/saMsthAne maLela dAna ke AvakanI karamukti na maLe to TrasTa/saMsthAe bhAre rakama AvakaverA tarIke cUkavavAnI javAbadArI UbhI thAya ane jo Ama thAya to dAtAoe je dharmAdA/dhArmika hetusara dAna Apela hoya te hetu puropuro bara na Ave ane bahumUlya dAna/ Avakano hisso sarakArane TekSanA svarUpe jato rahe tauparAMta dharmAdA TrasTa ke saMsthAe amuka prakAranA konTrAkTathI koi konTrAkTara vigerene koi makAna, maMdira ke dharmazALA vagere banAvavA ke TrAnsaporTano konTrAkTa Apela hoya to TrasTa/saMsthAe tevA konTrAkTarane je rakama cUkavavAnI thatI hoya temAMthI amuka TakA lekhe Avakavero kApIne sarakArI tijorImAM jamA karAvavAnI javAbadArI paNa AvakaverAnA kAyadAmAM lAdavAmAM AvI che. Ama karavAmAM TrasTa/saMsthAno kasUra thAya to tevA saMjogomAM paNa TrasTa/saMsthAone AvakaverA kAyadA heThaLa TekSa-vyAja-daMDa vagere cUkavavAnI javAbadArI upasthita thAya AthI dhArmika TrasTa ke saMsthA ane dharmAdA TrasTa ke saMsthAoe AvakaverAnA kAyadA heThaLa temane sparzatI judI judI kalamonI jogavAionI jANakArI rAkhavI atyaMta jarUrI che je have pachI samajAvavAmAM Avela che. dharmAdA TrasTa ke saMsthA/dhArmika TrasTa ke saMsthAne AvakverA kAyadAmAM temanI AvaknI muktiH AvakaverAnA kAyadAnI kalama 11, 12 ane 13 heThaLa karavAmAM Avela jogavAione AdhIna dharmAdA TrasTa ke saMsthA athavA dhArmika TrasTa ke saMsthAne temanI Avaka aMge AvakaverAmAMthI karamuktinI jogavAio karavAmAM AvelI che AvAM TrasTa ke saMsthAne maLatI Avakane TrasTa/saMsthAnA hetusara dhAraNa karela milakatomAMthI udbhavatI Avaka gaNIne tevI Avaka je te hisAbI varasamAM TrasTa/saMsthAnA hetusara vAparI nAkhavI jarUrI banAvavAmAM Avela che. (amuka apavAda sivAya je have pachI joizuM) dhAraNa karela milakatamAMthI udbhavatI AvakamAM TrasTa/saMsthAne maLatAM svaicchika dAna

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36 no paNa samAveza thAya che. bIjA zabdomAM TrasTa/saMsthAne tenI milakatomAMthI thayela Avaka jema ke bhADu, vyAja, DiviDanDanI sAthosAtha TrasTa/saMsthAne dAtAo pAsethI maLatAM dAnanI rakama TrasTa/saMsthAnI Avaka gaNAya ane AvI kula AvakanA nirdhArita TakA jeTalI rakama je te varSamAM ja vAparavAnI hoya che. ane teTalAM TakA jeTalI rakama TrasTa/saMsthAnA hetuo mATe vaparAya eTale TrasTa/saMsthAne tenI kula Avaka upara koi Avakavero bharavo paDe nahIM eTale ke TrasTa/saMsthAnI Avaka (bAkI rahetI Avaka) karamukta gaNAya. A jogavAio kalama 11 heThaLa karavAmAM Avela che. vadhumAM karamukti mATe TrasTa/saMsthAe AvakaverA kamIznara samakSa arajI karIne rajIsTrezana meLavavuM paDe che. jenI jogavAi klama 12, 12e, 12ee heThaLa thai che. kalama 13 heThaLa amuka saMjogo pratibaMdho ane ullaMghanonI jogavAi thai che. jemAM darzAvela saMjogo anusAra karamukti maLI zakatI nathI. AvA pratibaMdhonuM ullaMghana na thAya tenuM dareka TrasTa/saMsthAe dhyAna rAkhavuM joie. mukti aMgenI jogavAio AvakaverA kAyadAnI kalama 11(1) anusAra dharmAdA athavA dhArmika hetusara dhAraNa karela milakatamAMthI jAhera dharmAdA TrasTa ke saMsthAne udabhavatI Avaka nIce jaNAvela jogavAio anusAra karamukta gaNavAmAM Avaze. eTale ke tevI Avaka dharmAdA TrasTa ke saMsthAnI kula karapAtra AvakamAM gaNatarImAM levAze nahIM. (a) saMpUrNapaNe dharmAdA ke dhArmika hetusara dhAraNa karela milakatamAMthI udbhavatI kula AvakanA ochAmAM ochI 85 TakA jeTalI rakama je te hisAbI varSa daramiyAna tevA hetusara bhAratamAM vAparelI hovI joie. bIjA zabdomAM tevI kula AvakanA phkta 15 TakA sudhInI ja rakama bhaviSyanA varSomAM TrasTa ke saMsthAnA hetusara vAparavA mATe alaga rAkhI zakAze ke bhegI karI zakAze. (rUpiyA 100nI Avaka hoya to rUpiyA 85

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38 vAparI nAMkhavAnA raheze.) (ba) aMzataH amadA ke dhArmika hetusara dhAraNa karelA milakatamAMthI pAchalA varSanI kula AvakanI ochAmAM ochI 85 TakA jeTalI rakama te ja varSa daramiyAna TrasTanA ke saMsthAnA hetusara bhAratamAM vAparelI hovI joie. jo ke, AvuM aMzataH dharmAdA ke dhArmika hetusara sthapAyela TrasTa ke saMsthA tA. 1-4-1962 pahelAM eTale ke AvakaverAno kAyado amalamAM Avyo te agAu astitvamAM Avela hovA joie. Ama tA. 1-4-1962 pachInA tamAma AvA TrasTo/saMsthAo purepurA dharmAdA athavA purepurA dhArmika hetusara sthapAya te jarUrI che. aMzataH nahi. (1) TrasTa ke saMsthAnI kula Avaka ke teno koi bhAga pAchalA varSa daramiyAna kharekhara maLI na hoya to tevI Avaka ane tethI upara jaNAvela 85 TakA sudhInI AvakanI rakama pAchalA varSa daramiyAna vAparI na zakAya to tevI bAkInI rakama je varSamAM kharekhara prApta thAya te varSamAM athavA tyAra pachInA varSamAM TrasTanA hetusara vAparavAthI karamuktino lAbha agAunA varSa mATe ApavAmAM Ave che. temaja, (2) jo anya koi kAraNasara upara jaNAvela 85 TakA jeTalI rakama je te varSa daramiyAna TrasTanA hetusara vAparI na zakAya to tyAra pachInA turatanA varSamAM tevI rakama TrasTanA hetusara vAparavAthI agAunA varSa saMbaMdhI karamuktino lAbha ApavAmAM Avaze. jo ke, A bAbate TrasTa ke saMsthAe AkAraNI adhikArIne potAnA kesamAM AvakaverAnuM patraka bharavAnI niyata tArIkha agAu upara mujabanA vikalpanuM pAlana karavA saMbaMdhI lekhita jANa karavAnI raheze. vadhumAM, A rIte tyAra pachInA varSomAM uparokta vikalpanA AdhAre vAparelI rakama je te pachInA varSanA saMdarbhamAM tevA varSanI AvakanA vaparAza tarIke gaNatarImAM levAmAM Avaze. vadhumAM, AvakaverA kAyadAnI kalama 11(1bI)mAM jaNAvyA pramANe

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38 . upara mujabanA vikalpanuM pAlana tyAra pachInA varSamAM karavAmAM kasura thAya to tevI Avaka je te varSanI samaya maryAdA pUrI thatAM pachInA varSanI Avaka tarIke gaNI levAmAM Avaze. TrasTa/saMsthAoe je te AkAraNI varSanI tA. 31mI okTobara sudhImAM temanuM AvakaverAnuM rITarna raju karavAnuM hoya che. bhaviSyanA hetu mATe Avaka ekatrita(Accumulation) kravA aMgenI jogavAio : AvakaverAnA kAyadAnI kalama 11(2)nI jogavAio jAhera dharmAdA TrasTa ke saMsthA dvArA pAchalA varSanI Avaka lAgatA vaLagatA varSamAM vaparAzamAM levAne badale bhaviSyamAM jo koi hetusara vAparavA arthe ekatrita karavI hoya to tevI Avaka saMbaMdhI karamuktino lAbha gumAvyA sivAya tevuM ekatrikaraNa karavAnI chUTa ApavAmAM AvI che. A mATe nIcenI zaratonuM pAlana karavuM jarUrI che. (1) AvI AvakanuM ekatrikaraNa karavA mATenI yojanA saMbaMdhI vigato (dA.ta. bhaviSyamAM koi dharmazALA baMdhAvavI hoya ke koi zALA vagere saMsthAnI sthApanA karavI hoya)nI jANa karatI noTIsa saMbaMdhita AkAraNI adhikArIne niyata namunAmAM (phorma naM. 10)mAM mokalavI paDaze. (2) AvA bhaviSyanA hetusara AvakanuM ekatrikaraNa aMgenI yojanA vadhumAM vadhu 5 varSa sudhInI hovI joie. (3) A rIte ekatrita karela AvakanuM rokANa 11(5) heThaLa. jaNAvela nirdiSTa mAnya rokANomAM karavuM paDaze. (4) jo upara mujaba ekatrita karela Avakano upayoga noTIsamAM jaNAvela hetusara niyata samayamAM karavAmAM na Ave athavA niyata jogavAio anusAra tenuM rokANa karavAmAM na Ave to karamuktino lAbha pAcho kheMcIne tevI rakama je varSa daramiyAna lAgu paDatI zaratano bhaMga thayo hoya te varSanI

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39 TrasTa ke saMsthAnI Avaka tarIke karapAtra gaNavAmAM Avaze athavA niyata samaya maryAdAmAM pUrI thatAM pachInA varSanI Avaka tarIke karapAtra gaNavAmAM Avaze. kalama 11(3) (5) jo potAnA niyaMtraNa ke aMkuza bahAranA saMjogone kAraNe TrasTa ke saMsthA dvArA ekatrita karAyelI Avakano upayoga noTIsa dvArA phorma naM. 10mAM jaNAvela niyata hetu mATe karavo zakya na hoya to TrasTa ke saMsthA AkAraNI adhikArIne arajI karIne TrasTanA anya udezo sAthe asaMgata nA hoya tevA koi hetu mATe tenA upayoga karavAnI rajA mAMgI zakaze ane tevA badalAyela hetu agAu nirdiSTa karela hetu gaNIne karamuktino lAbha ApavAmAM Avaze. kalama 11(e). - sI.Ai.TI. vi. nAgapura hoTala onarsa esosIezana (2001) - 164 sI.TI.Ara. (suprIma korTa) pA. naM. 1 nA cukAdA mujaba phorma 10mAM Avaka ekatrIta karavA aMge noTIsa ApavAnA samaya bAbata TharAvavAmAM Avela che ke niyama 17mAM AvI noTIsa ApavA saMbaMdhI samaya maryAdA sucavAyela che. paraMtu kAyadAnI kalama 11(2)mAM koi samayamaryAdA nizcita thayela nathI. tethI AvI noTIsa moDAmAM moDuM AkAraNI purNa thayA agAu mokalI zakAya. dharmAdA TrasTa/saMsthAnI Avaka vANIjya siddhAMtonA AdhAre nakkI karavI jarUrI che. tethI agAunA varSano kharca (Deficit) cAlu varSanI AvakamAMthI vaparAya to tevA vaparAzane Avakano kalama 11 heThaLa vaparAza thayelo gaNAya. - goviMdA nAyaDu esTeTa vi. eDIAiTI 248 AiTIAra 368 (madrAsa) dharmAdA/dhArmika TrasTa dvArA Avaka eksa kravAnI uparanI jogavAiomAM sudhArA(AkaraNI varSa 2003-04): AvakaverA kAyadAnI kalama 11(2) mAM noMdhapAtra sudhArA karavAmAM Avela che. jenA kAraNe jAhera dharmAdA TrasTa/saMsthA temaja dhArmika TrasTI

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40 saMsthAone nIce mujabanI jogavAio lAgu paDaze. (a) kalama 11(2)nI jogavAi mujaba namuno-10 raju karyethI mahattama pAMca varSa sudhI ekatra karela Avaka anya koi TrasTa/saMsthA, Ga, yunivarsiTI, zekSaNika saMsthA hospITala ke meDIkala saMsthA khAte jamA karavAmAM Avaze ke temane cukavavAmAM Avaze to tevI jamA karela ke cUkavela rakama TrasTa/saMsthAnA hetu mATe vaparAza gaNAze nahIM. AkAraNI adhikArIne paNa A rIte ekatra karelI Avaka anya TrasTa/saMsthAne jamA ApavA/cUkavavAnI chuTa ApavAnI sattA raheze nahi. nANAMkIyadhArA 2003 thI AvakaverA kAyadAnI kalama 11(3e) heThaLa bIjo provAijho dAkhala karavAmAM Avela che. A provAijho mujaba jo koi TrasTa ke saMsthA dvArA AvakanuM ekatrIkaraNa (ekyupyulesana) karavAmAM AveluM hoya ane tevI AvakanuM kalama 11(2) (bI) mujaba rokANa karelA hoya ane tyAra pachI tevA TrasTa ke saMsthAnuM visarjana thAya eTale ke TrasTa ke saMsthA Dijholva thAya to tevA saMjogomAM AkAraNI adhikArI tevI ekatra karela Avaka kalama 11(3) (DI) mAM jaNAvela pratibaMdhita hetuo jevA ke anya TrasTa ke saMsthA, yunivarsiTI, zaikSaNika saMsthA, hospiTala ke meDIkala saMsthA vagerene khAte jamA ApavA ke cukavavA vAparavA devAnI chuTa ApI zakaze. (bI) upara jaNAvyA pramANe anya TrasTa/saMsthAo vigerene apAtAM dAna mAtra TrasTa ke saMsthAnI cAlu varSanI AvakamAMthI ja apAyela haze (ekatra karela AvakamAMthI nahi) to ja tevI rakama TrasTa/saMsthAnA hetuo mATe vaparAyela gaNAze. (sI) sthApita Done maLela dAna (Corpus Donation) saMbaMdhI AvA dAna karamukta hovAnI jogavAimAM phara thayela nathI.(AvAM sthApita phrane maLela dAnanI rakama je te pAchalAM varSa daramyAna ja vAparavAnI jarUrIyAta rahetI nathI.)

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41 dharmAdA TrasTa ke saMsthA dvArA svIkAravAmAM AvatA svaicchika dAna AvakaverA kAyadAnI kalama 12nI jogavAio anusAra jAhera dharmAdA TrasTa ke saMsthA dvArA meLavavAmAM AvatA svaicchika dAna (volanTarI konTrIbyuzana)nI rakama TrasTa ke saMsthAe dhAraNa karela milakatamAMthI udabhavatI Avaka tarIke gaNavAnI jogavAi karavAmAM AvI che ane tethI tevI Avaka jaNAvelI jogavAione AdhIna rahIne ja karamukta gaNavAmAM Avaze. eTale ke, evI dAnanI rakama paNa agAu jaNAvyA pramANe vAparavAnI ke ekatrita karavAnI raheze. paraMtu kalama 11(1)(DI)mAM jaNAvyA pramANe jo svaicchika dAnanI rakama dAtA taraphthI spaSTa sUcanA sAthe maLI hoya ke tevI rakama TrasTanA korpasa (sthApita Da)nA bhAgarUpe Apela che to tevI Avaka karamukta gaNavAmAM Avaze. A saMdarbhamAM jo koi dharmAdA TrasTa ke saMsthAe korpasa svarUpanuM dAna meLavela hoya to te aMgenI lekhita sUcanA dAtAo pAsethI meLavavI joie. TUMkamAM korpasa dAnanI rakamane 85 TakA vAparavAnI jogavAi lAgu paDatI nathI. jAhera dharmAdA TrasTa ke saMsthAnI AvakverAnuM patraka bharavAnI javAbadArI AvakaverA kAyadAnI kalama 139(4-e)nI jogavAi anusAra jo pAchalAM varSa daramiyAna jAhera dharmAdA TrasTa ke saMsthAnI kula Avaka (kalama 11 ane 12 heThaLanI karamuktinI jogavAio dhyAnamAM lIdhA sivAyanI ane svaicchika dAnanI rakama sahitanI) mahattama karamukta maryAdAthI vadhatI hoya to temaNe temanuM AvakaverAnuM patraka niyata samayamaryAdAmAM phrajiyAta bharavuM paDaze. mahattama karamukta maryAdA rU|. 50,000/- che. jAhera dharmAdA TrasTa ke saMsthAe AvakaverAnuM patraka niyata namUnA phorma 3-emAM bharavuM jarUrI che. daMDa H jo dharmAdA TrasTa ke saMsthA niyata samayamaryAdAmAM bharavAmAM kasUra kare to vilaMbanA pratyeka divasa dITha rU|. 100/- daMDa bharavAnI

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42 javAbadArI ubhI thAya che. kalama 27ra-e (2-i). klama 11(5) heThaLa nirdiSTa kravAmAM Avela mAnya rokaNo : (1) gavarnamenTa seviMgsa sarTirkiTasa ekTa, 1959nI kalama 2mAM jaNAvela seviMgsa sarTikiTasa temaja kendra sarakAra dvArA potAnI nAnI bacata yojanA heThaLa bahAra pADavAmAM AvatI anya sIkyurITIjha tathA. bacatapatromAM rokANa. (2) posTa oksi seviMgsa benkanA DipojhITakhAtAmAM rokANa. (3) zIDyulDa beMka temaja beMkIgano vyavasAya karatI koipaNa sahakArI maMDaLI (sahakArI benka morTageja beMka sahitanI)nA koipaNa DIpojhITa khAtAmAM rokANa. (4) bhAratIya yuniTa TrasTanA yuniTomAM rokANa. (5) nANA mATe kendra ke rAjya sarakAra dvArA ubhI karavAmAM ke bahAra pADavAmAM AvelI sIkyurITIjhamAM rokANa. (5-e) 8% gavarmenTa opha inDiyAnA rIlIpha bonDa. (6) kendra ke rAjyasarakAra dvArA jenA mudala temaja vyAja bAbatanI bAheMdharI ApavAmAM AvI hoya tevAM koi kaMpanI temaja korporezananA DibencaramAM rokANa. (7) jAhera kSetranI koi kaMpanImAM DipojhITa. (8) odhogika vikAsa mATe lAMbAgALAnI nANAkiya sahAya pUrI pADatA nANAkIya nigamanA koi bonDa'mAM rokANa (kendra sarakAra dvArA kalama 36(1/8) hetusara mAnya hoya tevAM) | (9) bhAratamAM rajIsTarDa thayela ane bhAratamAM bAMdhakAma ke raheThANa mATenA makAna aMge, lAMbAgALAnI nANAkIya sahAya pUrI pADatI pablika kaMpanInA bonDa'mAM rokANa (kendra sarakAra dvArA kalama 36(1/8)mAM hetusara mAnya hoya tevAM) (10) sthAvara milakatamAM rokANa paraMtu temAM makAnamAM jaDavAmAM

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43 Avela mazInarI temaja plAnTano samAveza thaze nahIM. sivAya ke tevAM mazInarI tathA plAnTa, makAnanA uparyukta dhAraNA arthe jarUrI hoya. (11) inDasTrIyala DevalapamenTa beMka ekTa, 1964 heThaLa sthapAyela audhogika vikAsa beMkamAM DipojhITa. (12) bhAratamAM rajIsTarDa thayelI jAhera kSetranI kaMpanI jeno mukhya uddeza arbana inphrAsTrakTara mATe lAMbAgALAnA nANAM puro pADavAno hoya tevI kaMpanImAM mukelI DIpojhITa ke tenA isyu thayela bonDamAM rokANa. (13) anya koipaNa svarUpanuM mAnya rokANa ke DipojhITa je nirdiSTa karavAmAM Ave, temAM rokANa. dharmAdA TrasTa ke saMsthAnA rajisTrezana tathA oDiTa aMgenI zarata H AvakaverAnA kAyadAnI kalama 12-enI jogavAio anusAra jAhera dharmAdA TrasTa ke saMsthAnI Avaka bAbata kalama-11 ane 12nI karamuktinI jogavAi tyAre ja lAgu paDaze jyAre - (1) TrasTa ke saMsthAe temanI sthApanAnI tArIkhathI 1 varSanI aMdara mukhya AvakaverA kamizanara/kamizanarane niyata namUnAmAM (phorma naM. 10e) rajisTrezananI arajI karela hoya temaja klama 12-ee heThaLa pramANita hoya. vadhumAM jo upara mujabanI rajisTrezana bAbatanI arajI niyata samaya vityA bAda (vilaMbita) karavAmAM Ave ane mukhya kamiznara ke kamiznarane saMtoSa thAya (te bAbatanA lekhita kAraNo noMdhavA paDaze) ke AvA TrasTa ke saMsthAne samayasara arajI na karavA bAbata uparyukta ane pUratAM kAraNo che. to tevA TrasTa ke saMsthAne kala 11 ane 12 heThaLanI karamuktino lAbha TrasTa ke saMsthAnA astitvake sthApanA tArIkhathI ApavAmAM Avaze. te sivAya (jyAre mukhya kamiznara ke kamiznarane vilaMbanA kAraNa bAbata saMtoSa na thAya tyAre) TrasTa ke saMsthAne upara mujaba karamuktino

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44 lAbha je nANAkIya varSa daramiyAna rajIsTrezananI arajI karavAmAM AvI hoya to te varSanI zarUAtanI tArIkhethI ja ApavAmAM Avaze. bIjA zabdomAM agAunA samayanA saMdarbhamAM karamuktino lAbha maLaze nahIM. (2) koi hisAbI varSa daramiyAna TrasTa ke saMsthAnI kula Avaka (kalama 11 ane 12 heThaLa karamuktinI jogavAi dhyAnamAM lIdhA sivAya) eTale ke rU. 50,000/- thI vadhatI hoya to tevA varSa mATe TrasTa ke saMsthAe hisAbo oDiTa karAvI niyata namUnAmAM oDiTa ahevAla (phorma naM. 10bI) AvakaverAnA patraka sAthe sAmela karela hoya. Ama jo TrasTa ke saMsthA AvakaverAnA kAyadA heThaLa noMdhAyela na hoya to tevA TrasTa ke saMsthAne kalama 11nI karamuktino lAbha maLe nahIM ane TekSanI javAbadArI lAgu paDe. klama 12(ee) heThaLa rajIsTrezanaH AvakaverA kAyadAnI A kalama anusAra mukhya AvakaverA kamIznara ke AvakaverA kamIznara jAhera dharmAdA saMsthA ke TrasTanI kalama 12-e heThaLa arajI maLyathI tevA TrasTa ke saMsthAnI pravRttionI yathArthatAnI potAne saMtoSa thAya te hetusara khAtarI karavA tevA TrasTa ke saMsthA pAsethI jarUrI dastAvejo ke mAhitI maMgAvI, temane yogya lAge tevI vadhu puchatAcha karI zakaze ane tevI yathArthatAnI temaja TrasTa ke saMsthAnA hetuonI khAtarI saMtoSakAraka thavAthI noMdhaNI karavA lekhIta hukama karI zakaze ane jo A bAbate temane saMtoSa na thAya to noMdhaNI karavAno inkAra karato lekhita hukama karI zakaze. je hukamanI nakala arajadAra saMsthA ke TrasTane pAThavavAmAM Avaze. jo ke noMdhaNI na karavAno hukama karyA pahelAM arajadArane sAMbhaLavAnI vyAjabI taka ApavAnI raheze. vadhumAM upara mujaba noMdhaNI maMjura karato ke nAmaMjUra karato hukama je mahinAmAM kalama 12(e) heThaLa arajI maLI hoya, te mahinAnA aMtathI cha mAsa purA thatAM sudhImAM karavAno raheze.

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45 ------------------------ dharmAdA TrasTa ke saMsthAne mUDI naphAnI Avaka aMge krayuktiH AvakaverAnA kAyadAnI kalama 11 (1-e)nI jogavAio, dharmAdA TrasTa ke saMsthAne mUDI-milakata (Capital Asset) nA vecANa saMbaMdhI thatI mUDI naphAnI AvakanI karamukti aMgenI che. A kalama anusAra jo TrasTa ke saMsthA dvArA dharmAdA ke dhArmika hetusara dhAraNa karavAmAM Avela koi mUDI svarUpanI milakatanuM hastAMtara karavAmAM Ave, ane te aMgenA avejanI cokhkhI rakama (Net Consideration) ke teno bhAga TrasTanA hetusara dhAraNa karavA sAruM anya koi mUDI svarUpanI milakatamAM rokavAmAM Ave to, mUla milakatanA hastAMtarathI udabhavatA (lAMbAgALAnA ke TUMkAgALAnA) mUDI naphAnI Avaka pUrepUrI ke aMzataH (je pramANamAM avejanI cokhkhI rakamanuM rokANa karela hoya te pramANamAM) karamukta gaNavAmAM Avaze. dharmAdA TrasTa ke saMsthAnI dhaMdhAkIya Avaka aMge muktiH AvakaverA kAyadAnI kalama 11(4) tathA 11(4-e)nI jogavAio jAhera dharmAdA TrasTa ke saMsthAnA dhaMdhA aMgenI AvakanI karamukti bAbatanI che. klama 11(4-e)nI jogavAi anusAra dhaMdhAkIya Avaka kta nIcenA saMjogomAM ja karamukta gaNAze. (a) jyAre TrasTa dvArA ke saMsthA dvArA calAvavAmAM Avato dhaMdho, TrasTa ke saMsthAnA hetuo pAra pADavA ke siddha karavAne AnuSAMgika hoya. tathA, (ba) AvA TrasTa ke saMsthAnA dhaMdhAne lagatA alaga hisAbI. copaDAo rAkhavAmAM AvatA hoya. jo uparokta zaratonuM pAlana na thAya to te tevA TrasTa ke saMsthAnI dhaMdhAkIya Avaka karamukta nahIM gaNAtA karapAtra gaNAze. vadhumAM, dharmAdA TrasTa ke saMsthA dvArA dhAraNa karelI milakatomAM koi dhaMdhAkIya ekamano samAveza thato hoya, ane tevA ekamanI Avaka aMge.

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karamuktino dAvo karavAmAM Avyo hoya to tevA dhaMdhAkIya ekamanI Avaka AvakaverAnA kAyadAnI jogavAio anusAra nakkI karavAnI sattA AkAraNI adhikArIne ApavAmAM AvI che, ane AvI AkAraNI adhikArIe gaNatarI karIne nakkI karelI Avaka tevA ekamanA hisAbomAM darzAvelI Avaka karatAM vadhAre nakkI thAya to tevI vadhArAnI rakama dharmAdA ke dhArmika hetuo sivAyanA hetuo mATe vAparavAmAM AvI che tevuM gaNavAmAM Avaze. dharmAdA TrasTane imaTekSanI klama 12-e mujaba noMdhaNI kravA aMge jarUrI purAvA ke phorma naMbara 10-enI be nakala * nAyaba cerITI kamIznaranA TrasTa rajIsTrezana aMgenA sarTIphIkeTanI be nakalA * pramANIta karela TrasTaDIDanI be nakalo dharmAdA TrasTane imaTekSanI klama 80-jI heThaLa prathama vakhata kamukti meLavavA aMge raju kravAnA dastAvejo (noMdhaH dhArmika TrasTane klama 80-jInI mAnyatA maLe nahIM) , sTeTamenTa e nI traNa nakala. ) phorma naMbara 10-jInI traNa nakala TrasTIonA nAma ane saranAmAnI yAdInI traNa nakala - TrasTIe lIdhelI bAMhedharInI traNa nakalA inkamaTekSanI kalama 13(1(sI) heThaLanA kAyadAnuM ullaMghanA nathI karela te aMgenuM sarTIphIkeTa ) pramANIta karela aMgrejImAM rUpAMtara karela TrasTa DIDanI traNa nakalA nAyaba cerITI kamIznaranI ophsimAMthI meLavela TrasTanI noMdhaNI aMgenA sarTIphIkeTanI traNa nakala

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47 dharmAdA TrasTa ke saMsthAnI Avaka aMge muktinA pratibaMdhoH AvakaverAnA kAyadAnI kalama 13(1) anusAra nIcenA saMjogomAM dharmAdA TrasTa ke saMsthAne AvakaverA aMgenI (kalama 11-12 heThaLa) karamuktino lAbha maLaze nahIM. (1) jo koi TrasTa ke saMsthAnI milakata ke teno bhAga koi khAnagI dhArmika hetusara dhAraNa karavAmAM Avela hoya ane jeno lAbha jAhera janatAne maLavApAtra na hoya. (2) tA. 1-4-1962 pachI astitvamAM Avela ke sthapAyelA TrasTa ke saMsthA jo koi khAsa dhArmika koma ke jJAtinA lAbha mATe sthapAyelA hoya. A bAbata evo khulAso karavAmAM Avela che ke pachAta jAti, anusUcita janajAti, strIo tathA bALako mATenA TrasTa ke saMsthAne "koi khAsa dhArmika koma ke jJAti" mATenA TrasTa ke saMsthA gaNAze nahIM. (3-a) tA. 1-4-1962 pachI astitvamAM Avela koipaNa TrasTa ke saMsthA jenI Avakano koipaNa bhAga, TrasTa ke saMsthAnA niyamAnusAra evI rIte vAparavAno thato hoya ke jenAthI "hita dharAvanAra" koipaNa zamsane sIdhI ke ADakatarI rIte lAbha maLavAnuM pariNamatuM hoya. (-ba) game tyAre astitvamAM Avela TrasTa ke saMsthA, jenI Avaka ke milakatano koipaNa bhAga pAchalA varSa daramiyAna "hita dharAvanAra" zabsanA lAbhArthe sIdhI ke ADakatarI rIte vaparAzamAM ke upayogamAM levAmAM Avela hoya. apavAda : Ama chatAM, tA.1-4-1962 pahelAM sthapAyela dharmAdA TrasTa ke saMsthAnA kissAmAM ja AvI Avaka ke milakatano koipaNa bhAga, saMsthAnA baMdhAraNanA niyamonA jiyAta zarata ke jogavAinA pAlanarUpe "hita dharAvanAra' zaSNanA lAbhArthe vAparavAmAM Avato hoya to tevA TrasTa ke saMsthAne upara

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48 jaNAvela 3(ba)no pratibaMdha lAgu paDaze nahIM ane anya jogavAio anusAra karamuktino lAbha ApavAmAM Avaze. (4) jAhera dharmAdA ke dhArmika TrasTa ke saMsthAnA phranuM rokANa pAchalA varSamAM koipaNa samaye A mATe nirdiSTa karelA rokANomAM karavAmAM AvyuM na hoya to tevA TrasTa ke saMsthAne karamuktino lAbha maLaze nahIM. AvakaverAnA kAyadAnI kalama 11(5) heThaLa mAnya ke nirdiSTa rokANonI yAdI ApavAmAM AvelI che. nANAMkIya dhArA 2000 thI thayela sudhArA mujaba jo koi dharmAdA ke dhArmika TrasTa dvArA calAvAtI hospiTala, meDIkala saMsthA ke keLavaNInI saMsthAmAMthI, hita dharAvanAra zakhsane dAktarI ke keLavaNInI vinA mUlya ke rAhata dare sevA upalabdha karAvavAmAM AvatI haze to tevI sevAnuM mUlya karapAtra Avaka gaNAze. (tevA mUlya puratI koi ja karamukti kalama 11 heThaLanI jogavAi anusAra maLaze nahIM.) vadhumAM TrasTa/saMsthAnI uparokta karapAtra (mUlya) Avaka sivAyanI anya Avaka agAunI jogavAione AdhIna karamuktine pAtra gaNAze. A sudhAro 2001-2002thI amalamAM che. nirdiSTa pratibaMdhaka saMjogo upara joyA pramANe "hita dharAvanAra" zabsanA lAbhArthe TrasTanI ke saMsthAnI Avaka ke milakatano koi bhAga vAparavAmAM Ave to TrasTa ke saMsthAne karamuktino lAbha maLavApAtra nathI. AvakaverAnA kAyadAnI kalama 13(2) heThaLa amuka khAsa kissAo/saMjogo darzAvavAmAM AvyA che tevA saMjogomAM TrasTa ke saMsthAnI Avaka ke milakatano bhAga "hita dharAvanAra" vyaktinA lAbhArthe vaparAzamAM levAyela che tevuM mAnI levAmAM Avaze. A saMjogo nIce mujabanA che. (1) jo TrasTa ke saMsthAnI koipaNa Avaka ke milakatano koipaNa bhAga pAchalA varSanA koipaNa samaye hita dharAvanAra zakhsane pUratI

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49 jAmInagIrI ane / athavA pUratAM vyAja vagara dhiravAmAM AvyA hoya. (2) jo TrasTa ke saMsthAnI koipaNa jamIna, makAna ke bIjI milakata hita dharAvanAra zakhsane pUratuM bhADu vasula lIdhA vagara ke anya pUratuM vaLatara vasula karyA vagara upayoga karavA devAmAM AvatA hoya. (3) hita dharAvanAra zakhsane pagAra, bhaththuM ke anya rIte koi rakamo TrasTanA ke saMsthAnA sAdhanomAMthI pAchalA varSa daramiyAna tevI vyaktie TrasTa ke saMsthAne ApelI sevAo badala cUkavavAmAM AvyA hoya ane tevI cUkavaNInI rakama tevI sevAo badala vyAjabI paNe cUkavAtI rakama karatAM vadhAre hoya. (4) jo TrasTa ke saMsthAnI sevAo pAchalA varSa daramiyAna pUratuM mahenatANuM ke vaLatara lIdhA sivAya hita dharAvanAra zakhsane pUrI pADavAmAM AvatI hoya. (5)jo pAchalA varSa daramiyAna TrasTa ke saMsthAe ke temanA vatI hita dharAvanAra zakhsa pAsethI koi zera, sikyurITI ke anya milakata kharIdelI hoya ane tenI kharIda kiMmata jarUra karatAM vadhAre cUkavavAmAM AvI hoya. koi (6) jo pAchalA varSa daramiyAna TrasTa ke saMsthAe ke tenA vatI, zera, sikyurITI ke anya milakata hita dharAvanAra zakhsane vecI hoya ane jenI vecANa kiMmata ochI levAi hoya. (7) jo TrasTa ke saMsthAonI koi Avaka ke milakata pAchalAM varSa daramiyAna hita dharAvanAra zakhsanI tarapheNamAM jatI karavAmAM AvI hoya (paraMtu AvA kissAmAM jo Avaka ke milakatanI kiMmata athavA banne maLIne kula rU. 1,000/- thI vadhu thatI na hoya to A pratibaMdhita jogavAio lAgu paDaze nahIM.) (8) jo TrasTa ke saMsthAnA nANA evA ekamamAM rokavAmAM AvyA hoya je ekamamAM hita dharAvanAra zakhsanuM "mahatvanuM hita" (sabsTanazIyala

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50 inTaresTa) hoya. paraMtu A saMjogomAM jo TrasTa ke saMsthAnA kula rokAyela nANAM je ekamamAM rokAyA hoya te ekamanI kula mUDInA pAMca TakAthI vadhu na hoya to phkta A kalamane lIdhe TrasTa ke saMsthAnI evA rokANamAMthI thatI Avaka sivAyanI anya Avako bAbata karamukti ApavAmAM koi bAdha Avaze nahIM. "hita dharAvanAra vyakti" (inTaresTeDa parsana) nA arthamAM : (1) mukhya kesamAM "mukhyadAtA" (othara) temaja saMsthAnA ravApaka (AunDara). (2) je vyaktie TrasTa ke saMsthAne mahattvano phALo ( sabasTensIyala kanTrIbyuzana) ApyuM hoya eTale ke jeno pAchalA varSanA aMta sudhImAM kula phALo rUA. 50,000 thI vadhu hoya. (3) jyAre upara (1) tathA (2)mAM jaNAvela mukhyadAtA, sthApaka ke mahattvano phALo ApanAra, hindu avibhakta kuTuMba hoya tevA kissAmAM te hindu avibhakta kuTuMbano koipaNa sabhya athavA tevA sabhyano koipaNa sago. (4) TrasTano koipaNa TrasTI ke koipaNa nAme oLakhAto saMsthAno menejara. (5) upara jaNAvela mukhyadAtA, sthApaka, jJaLo ApanAra vyakti, sabhya, TrasTI ke menejarano koipaNa sago. (6) ehuM koipaNa ekama jemAM upara (1) thI (5) mAM jaNAvela vyakti "noMdhapAtra hita" dharAvatA hoya. "sagA"nI vyAkhyA : vyaktino "sago" eTale - (1) vyaktinuM "spAusa" arthAt lagna sAthI patinA kesamAM patnI. (2) vyaktinA bhAi ke bahena,

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51 (3) "spAusa" nA bhAi ke bahena. (4) vyaktinA lAinIyala esenDanTa ke DIsenDanTa ( pitA, dAdA, putra, pautra vagere) (5) "spAusa" no lAinIyala esenDanTa ke DIsenDanTa (6) upara (2) thI (5)mAM jaNAvela vyaktinA "spAusa" (7) vyakti athavA tenA spAusanA bhAi ke bahenanA lAinIyala esenDanTa ke DIsenDanTa. noMdhapAtra hita (sabasTenzIyala inTaresTa): (1) jyAre ekama kaMpanI hoya tevA kissAmAM tevI kaMpanImAM 20 TakAthI ke tethI vadhu matazakti (voTIMga pAvara) dharAvatAM zera tevI vyakti ke hita dharAvanAra koipaNa vyaktio sAthe maLIne pAchalAM varSa daramiyAna dhAraNa karatAM hoya tyAre te kaMpanImAM "noMdhapAtra hita" hovAnuM gaNAze. (2) anya ekama mATe jo tevAM ekamanA naphAmAM 20 TakA ke tethI vadhu bhAga tevI vyakti ke hita dharAvanAra vyaktio sAthe maLIne pAchalAM varasa daramiyAna dharAvatAM hoya tyAre te ekamamAM tenuM "noMdhapAtra hita" hovAnuM gaNAze. dharmAdA TrasTane dAnanI raksa klama 80-jI heThaLa kyAtane pAtraH grosa AvakamAMthI kapAta" prakaraNamAM A aMgenI carcA karI che. kalama 80-jI heThaLa mAnyatA meLavavAnI zarato kalama 80-jI mAM ApavAmAM Avela che. sadara jogavAio mujaba dharmAdA (Charitable) hetuo mATenI saMsthA/TrasTone Apela dAnanI rakama aMge niyata zarato anusAra dAtAne potAnI kula AvakamAMthI kapAta bAda maLe che. paraMtu dhArmika (Religious) hetuo mATenI saMsthA/TrasTonI bAbate kalama 80-jI (5) (ii) ane kalama 80-jI nA khulAsA naM. 3nI jogavAio A bAbate kapAta ne mAnya TrasTo/ saMsthA gaNatI nathI. nANAMkIya dhArA 1999 thI karela sudhArA anusAra

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para AkAraNI varSa 2000-2001 thI jo koi dharmAdA saMsthA/phya koi pAchalA varSa daramyAna dhArmika hetuo mATe potAnI kula AvakanA 5% sudhInI ja Avaka vApare to tevI saMsthA ke phkane A kalama heThaLa kapAta ApavA aMgeno pratibaMdha lAgu paDaze nahi. A rIte maryAdita rakama sudhInI Avaka dhArmika hetuo mATe vAparavAnI chUTa ApavAmAM AvI che. jAhera dharmAdA TrasTa/saMsthA temaja zaikSaNika saMsthA/hospiTala vigere dvArA keTalIka cukvaNIomAMthI inksaTekSanI kthAta (Tax deduction at Source) karavAnI javAbadArI : AvakaverAnAM kAyadA heThaLa keTalIka cukavaNIo karatI vakhate athavA AvI cUkavavApAtra rakama khAtedAranAM khAte jamA karatI vakhate (bemAMthI je vaheluM hoya tyAre) tevI cUkavaNIomAMthI nirdhArIta daroe AvakaverAnI kapAta karavAnI javAbadArI aMgenI jogavAio jAhera dharmAdA TrasTa/dhArmika TrasTa/zaikSaNika saMsthAo vigerene lAgu paDe che. cUkavaNIomAMthI kapAta karanAra zakhsoe AvakaverA kAyadAnI kalama 203-e heThaLa TekSa DiDakzana ekAunTa naMbara (TI.DI.e. naMbara) mATe phorma 49-bImAM arajI karavAnI rahe che. AvI arajI je mahinAmAM cUkavaNImAMthI sau prathama vAra TekSa kApela hoya tenA aMtathI eka mAsa sudhImAM karavI jarUrI che. (kasura badala rUA. 10,000/- sudhIno daMDa thai zake che. -kalama 272 bI.bI) Avo TekSa DiDakzana naMbara phALavavAmAM Ave pachI te naMbara kApela TekSanAM bharaNAnAM calaNamAM, TekSa kapAtanAM sarTiphIkeTamAM ane A aMgenAM patrakomAM TAMkavo jarUrI che. pagAramAMthI TekSa kmAtaH kalama 192 mujaba koi vyaktine cUkavela pagAra tevI cukavaNI vArSika mahattama karamukta maryAdAthI vadhatI hoya to sarerAza dare temAMthI Avakavero kApIne sarakAramAM jamA karAvavo jarUrI che Avo kapAta karela

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53 vero kapAta karyAnAM eka aThavADiyAmAM jamA karAvavo paDe. AvI kapAtanuM vigatavAra sarTiphIkeTa (namunA 16mAM) nANAMkiya varSanA aMtathI 1 mAsa daramyAna ApavuM jarUrI che. A saMbaMdhI niyata patrako raju karavA (phAila karavA) jarUrI che. kasura badala daMDa thai zake. kapAta karavAmAM kasura thavAthI kalama 201 (e) heThaLa vyAja bharavuM paDI zake temaja penalTI paNa thai zake. vyAjamAMthI TekSa kmAtaH klama 194-e heThaLa rahIza vyaktine rUA. 5,000/- thI vadhu rakamanuM vyAja cukavavApAtra/cukavela hoya to temAMthI 10 lekhe TekSa kApavAnI javAbadArI tathA kaMpanIne cukavela vyAjamAMthI 10 TakAne badale 20 TakA lekhe TekSa kapAta karavAnI javAbadArI che. kApela vero, je mahInAmAM kapAta karI hoya tenAM aMtathI eka aThavADIyAmAM ane jo hisAbI varSanI Akhare khAtedAranAM khAtAmAM vyAjanI rakama jamA karI hoya to hisAbI varSanAM aMtathI be mAsa sudhImAM sarakAramAM jamA karAvavo paDe. temaja vyAja aMgenA vArSika patraka (namunA 26 e)mAM 30mI juna sudhImAM raju karavA paDe. namuno 15-eca maLavAthI TekSa kapAta karavAnI javAbadArI rahetI nathI paraMtu AvuM phorma 15eca maLela mAsanAM aMtathI 7 divasamAM Ayakara vibhAgamAM phAila karavuM jarUrI che. vyAjamAMthI kApela TekSa aMgenuM sarTIphIkeTa samayasara ApavuM jarUrI che. kasura badala daMDa thai zake che. kapAta karavAmAM kasura badala paNa upara jaNAvyA pramANe vyAja temaja daMDa thai zake che. konTrAkTarane relI cukvaNImAMthI TekSa kSAtaH AvakaverA kAyadAnI kalama 194-sI heThaLa koi karAra heThaLa (maukhika ke lekhita karAra) je karAranuM mUlya rUA. 20,000/- thI vadhatuM hoya to, jo AvA karAra heThaLa koi kAmakAja athavA kAmakAja mATe majura purA pADavAnA kAma-sevA aMge karAra thayela hoya (TrAnsaporTa sahitanA karAra) to TrasTa/saMsthAe konTrAkTara khAte rakama jamA karatI vakhate,koipaNa rakamanI

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54 cukavaNI karatI vakhate temAMthI 2% lekhe TekSa kApI levAnI javAbadArI che. AvI kapAta aMgenA vArSika patraka namunA 26-sImAM 30mI juna sudhI phAila karavA jarUrI che. TekSa kapAtanAM kasura badala TekSa kapAtanuM pramANapatra niyata samayamAM ApavAmAM kasura thavAthI temaja patrako samayasara raju karavAnAM kasura badala vyAjadaMDa thai zake. makAna-jamIna bhADAnI cukvaNImAMthI TekSa kmAtaH klama 194-Ai mujaba TrasTa/saMsthA jyAre jamIna ke makAna (phekTarI, makAna temaja pharnicara phITIMga jamIna sahIta)nuM bhADuM cukave ane vArSika rUA. 1,20,000/-thI vadhAre bhADuM hoya to temAMthI TekSa kApavAne javAbadAra che. bhADuM meLavanAra vyakti/eca.yu.epha. hoya tyAre kSa 15 TakAnA dare ane anya zakhsane cukavAya to 20 TakAnAM dare (temaja saracArja) TekSa kApavAno rahe che. A aMge vArSika patraka namunA 26-jemAM 30 juna sudhI raju karavAnI javAbadArI che. A kalama heThaLa paNa agAu jaNAvyA mujabanA kasura badala vyAja/daMDa thai zake che. vyavasAyI-vyaktInI phI nI cukvaNImAMthI TekSa kmAta TrasTa/saMsthA dvArA kalama 194-je heThaLa vArSika rUA. 20,000/- thI vadhAre rakamanI kula phI nI cukavaNI karatAM hoya tevA zakhsone koipaNa rakamanI AvI phI peTe cukavela/cukavavApAtra rakamamAMthI 5 TakAnAM dare TekSanI kapAta (temaja saracArja) karavI jarUrI che. "vyAvasAyIka sevA" nI phInA arthamAM daphtarI, ijanerI, ArkiTekcara temaja ekAunTansI takanIkI, inTarIyara Dekorezana tathA jAherAta aMgenA vyavasAyiko dvArA purI pADavAmAM AvatI sevA (temaja anya nirdiSTa karAya tevI sevA) ane "takanIkI sevA" nA arthamAM menejarIyala takanIkI ke kansalTansI sevAno samAveza thAya che. A prakAranAM kara kapAtanI vigatanuM vArSika patraka namunA 26-ke mAM 30 juna sudhI raju karavuM paDe.

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L ========= == noMdha : dhArmika TrasTa ke saMsthAoe TekSa kapAta bAbatanI javAbadArInA saMdarbhamAM temanA karaverAnA niSNAMtanI salAha levI joie. atre kta prAthamika javAbadArInI samajaNa khAtara TUMkamAM carcA karI che. cAi sakhazo 1. TrasTa/saMsthAnA baMdhAraNa-TrasTaDIDa ke saMsthAnI sthApanA dastAveja 2. TrasTa/saMsthAnuM cerITI kamiznarazrInI ophTimAM rajIsTrezana (noMdhaNI) 3. TrasTa/saMsthAnI sthApanAnA eka varSamAM AvakaverA kamIznaranI samakSa rajIsTrezana noMdhaNI 4. pAchalAM varSa daramyAna ja TrasTa/saMsthAnA hetusara kharca ke upayoga, niyata TakAvArImAM 5. kAyamI dAna (sthApita kkone) ke Apela dAna mATe dAtAo pAsethI spaSTa sUcanA saMbaMdhI lekhita purAvA. 6. TrasTa/saMsthAnI Avaka tathA DonuM kta mAnya rokANomAM rokANa 7. TrasTa/saMsthAnAM hisAbonI jALavaNI oDITa tathA cerITI | kamIznara ane inkamaTekSa khAtAmAM hisAbo ane rITarna phAila karavA. 8. AvakaverA kAyadAnI kalama 13 heThaLanA pratibaMdho tarapha lakSa pAlanA muMbaI sArvajanika TrasTa (gujarAta) niyamo, 1961 muMbai sArvajanika TrasTanA kAyadAnI sAthe niyamo paNa che temAM keTalAka jANavA jevA niyamo ahIMyA Apela che. je TrasTanA vahIvaTamAM upayogI

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56 banaze. sArvajanika TrasTanI noMdhaNI mATenI arajI : (1) sArvajanika TrasTanI noMdhaNI mATenI arajImAM, kalama 18nI peTA-kalama (5)nA khaMDo (1) thI (7)mAM nirdiSTa karelI vigato uparAMta, nIcenI vigatono samAveza karavo joie. vigato; ka. TrasTa thavAnA dastAvejonI vigato; kha. TrasTa thavAne athavA tenA udabhavane lagatI, dastAvejo sivAyanI ga. TrasTanA udezo; gha. TrasTanI AvakanA sAdhano; ca. TrasTanI milakata upara jo koi bojA hoya to, tenI vigato; cha. TrasTane lagatI koi yojanA hoya to, tenI vigato; ja. TrasTanI milakatane lagatA hakapatranI ane tenA kabajedAra TrasTIonAM nAmonI vigato. tema chatAM koi athavA tamAma sArvajanika TrasTonI bAbatamAM, pote nirdiSTa kare teTalI kiMmatanI athavA te prakAranI TrasTanI milakatanI vigato ApavI jarUrI nathI ema ceriTI kamiznara pharamAvI zakaze. (2) arajI A sAthe joDelI anusUci 2nA namUnA pramANe hovI joize. (3) arajInI sAthe, TrasTanA khatanI nakala uparAMta, sArvajanika TrasTanA saMbaMdhamAM amalamAM hoya tevI jo koi yojanA hoya to, tenI nakala paNa mokalavI joie. (4) arajI upara sahI karanAra dareka vyaktie, nAyaba athavA madadanIza ceriTI kamiznara, jasTisa opha dhI pIsa, mejisTreTa athavA dIvAnI kAryarIti adhiniyama, 1980nI kalama 139 heThaLa sogaMda levaDAvavAne adhikRta hoya tevA korTanA koi adhikArI samakSa gaMbhIratApUrvaka pratijJA

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57 karavI ke sadarahu arajImAM jaNAvelI vigato, tenI uttama jANa ane mAnyatA pramANe sAcI che. (5) arajI sAthe mokalavAnI phI, rokaDamAM mokalavI joize ane te nIce pramANe hovI joie. 1. sArvajanika TrasTanI milakatanI kiMmata rU. 2,000 thI vadhu nA hoya tyAre... rU. 3 2. sArvajanika TrasTanI milakatanI kiMmata rU. 2,000 thI vadhu paraMtu 5,000 thI vadhu na hoya tyAre... rUA. 5 3. sArvajanika TrasTanI milakatanI kiMmata rUA. 5,000 thI vadhu paraMtu rUA. 10,000 thI vadhu na hoya tyAre... rUA. 10 4. sArvajanika TrasTanI milakatanI kiMmata rUA. 10,000 thI vadhu paraMtu rUA. 25,000 thI vadhu na hoya tyAre... rUA. 20 5. sArvajanika TrasTanI milakatanI kiMmata rU. 25,000 thI vadhu hoya tyAre.... rUA. 25 paraMtu kalama 28 heThaLa noMdhAyelA gaNAtA hoya tevA sArvajanika TrasTonI bAbatamAM, evI koi phI lai zakAze nahi. atyAre A phInA mALakhAmAM sudhAro thayela che. (6) kalama 18 heThaLa sArvajanika TrasTanI noMdhaNI mATenI arajI karyethI, nAyaba athavA madadanIza ceriTI kamiznara athavA adhiniyamanI jogavAio heThaLa bIjA koi sattA dharAvatA adhikArIe evuM nakkI karyuM hoya ke TrasTa astitvamAM che nahi athavA TrasTane adhiniyama lAgu paDato hoya tevuM sArvajanika TrasTa che nahi athavA bharelI noMdhaNI phInI rakama karatAM sArvajanika TrasTanI milakatanI kiMmata ochI che, tyAre nAyaba athavA madadanIza ceriTI kamiznara athavA anya AvA adhikArI, arajadArane phInI pUrepUrI rakama athavA yathAprasaMga peTA-niyama (5) heThaLa bharavApAtra phI karatAM jeTalA bhAganI kSe vadhAre bharI hoya teTalA bhAganI phI parata karavA

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mAvI zakaze. (7) kalama 18nI peTA-kalama (7)mAM ullekhelI yAdI A sAthe joDelI. anusUci 2-kanA namUnA pramANe hovI joie. AvI yAdI peTA-niyama (4) heThaLa TharAvelI rIte tapAsavI joize. | noMdhaNInuM pramANa patra - sArvajanika TrasTane sArvajanika TrasTonA rajisTaramAM noMdhavAmAM Ave tyAre, noMdhaNI thayA badala TrasTIne namUnA pramANenuM pramANapatra ApavuM joize. AvA pramANapatra upara sArvajanika TrasTo noMdhaNI adhikArIno cArja dharAvanAra nAyaba athavA madadanIza ceriTI kamiznaranI sahI hovI joize ane tenI upara...........orDsino sikko mArelo hovo joize. samansa bajAvavAnI rItaH (1) adhiniyama heThaLanI tapAsa athavA anya kAryavAhI vakhate pakSakAra, sAkSI athavA esesara tarIke koi vyaktinI hAjarI mATe TapAlA dvArA samansa bajAvI zakAze. je vyaktine samansathI bolAvavAnI hoya te vyakti, ceriTI kamiznara athavA nAyaba athavA madadanIza ceriTI kamiznaranA abhiprAya mujaba, A darajajo ApavA lAyaka darajjo hoya to tene te kAraNasara samansane badale patra lakhI zakAze. samansa athavA patra rajisTarDa TapAlathI mokalyo hoya ane te svIkAryAnI athavA nahi svIkAryAnI pahoMca maLI gai hoya, to te samansa athavA patra samansathI bolAvelI vyakti upara yogya rIte banAvyo che ema gaNAze. (2) adhiniyama heThaLanI tapAsa athavA anya kAryavAhIno koi pakSakAra, yathA-prasaMga ceriTI kamiznara athavA nAyaba athavA madadanIza ceriTI kamiznara pAse, tenA abhiprAya mujaba koi sAkSIne ApavApAtra musA kharca ane anya bhaththAM ApavA mATe, pUratI hoya teTalI rakama, agAuthI anAmata mUke nahi, to te pakSakAranA kahevAthI koi sAkSInI

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hAjarI mATe koi paNa samansa kADhI zakAze nahi. sAkSIonA purAvA noMdhavAnI rIta : 59 (1) adhiniyama heThaLanI koi tapAsa athavA anya kAryavAhI vakhate dareka sAkSInI tapAsa cAlu hoya tyAre, tapAsa athavA kAryavAhI karanAra adhikArIe dareka sAkSI zuM kahe che tenA TUMkA sAranI eka yAdI (gujarAtImAM) banAvavI joize ane AvI yAdI upara adhikArIe sahI karavI joize ane te yAdI rekarDano eka bhAga banaze. (2) adhikArI peTA-niyama(1)thI ramAvyA pramANenI yAdI karavAne asamartha hoya to teNe potAnI asamarthatAnuM kAraNa noMdhavuM joize ane teNe te yAdI pote lakhAvaDAvIne taiyAra karavI joie. sArvajanika TrasTonA rajisTaramAM pheraphAro karavA bAbata H (1) sArvajanika TrasTonA rajisTaramAM noMdhelI koipaNa vigatamAM karelA athavA karavA dhArelA koi pheraphAra aMge, kalama22 nI peTA-kalama (1) heThaLa saMbaMdhita TrasTanA TrasTIe, A sAthe joDelI anusUci 3nA namUnA pramANe, nAyaba ceriTI kamiznara athavA madadanIza ceriTI kamiznarane riporTa mokalavo joize. (1-ka) kalama 22nI peTA-kalama (1ka) mAM ullekhelI yAdI, A sAthe joDelI anusUci 2-kamAM nirdiSTa karelA namUnA pramANe hovI joize ane niyama 6 nA peTA-niyama (4)mAM jogavAi karelI rIte kharAi karavI joize. (2) nAyaba athavA madadanIza ceriTI kamiznare, peTA-niyama (1) heThaLa riporTa maLyethI, A sAthe joDelI anusUci, 4nA namUnA pramANe te hetu mATe rAkhavAnA rajisTaramAM tene lagatI vigatonI noMdha karAvavI joize. TrasTIe jene mATe riporTa karyo hoya te sivAyanA sArvajanika TrasTonA rajisTaramAM, karelA bIjA pheraphArone lagatI vigato paNa evA rajisTaramAM

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60 noMdhavI joize. (3) sArvajanika TrasTonA rajisTaramAMthI noMdhonA sudhArA mULa noMdha athavA noMdho lAla sahIthI chekIne karavA joize ane je kaMi umeryuM athavA phAra hoya te, upara nAyaba athavA madadanIza ceriTI kamiznare TUMkI sahI karavI joize. (4) nAyaba athavA madadanIza ceriTI kamiznara pote ja, sArvajanika TrasTonA rajisTaramAMnI koipaNa noMdhamAM rahI gayelI kArakunI athavA Akasmika bhUlo sudhArI zakaze. kalama 32 heThaLa hisAbo rAkhavA bAbata - sArvajanika TrasTanA dareka TrasTIe pote jeno TrasTI hoya te sArvajanika TrasTanI tamAma Avakono ane tamAma jaMgama ane sthAvara milakatano ane tenI uparanA tamAma bojAo, TrasTanA vatI ApelA tamAma nANAM ane karelA svatvArpaNano yogya hisAba rAkhavo joize. hisAbamAM, anusUci 8 ane 9 nA namUnA pramANe saravaiyuM ane Avaka jAvakano hisAba taiyAra karavAnuM ane A sAthe joDelI anusUci 9-ka nA namUnA pramANe phaLA peTe udhAravAnI AvakanuM patraka taiyAra karavAnuM sugama thAya te mATe ceriTI kamiznaranA abhiprAya mujaba jarUrI hoya tevI tamAma vigato hovI joize : paraMtu sArvajanika TrasTanA TrasTIo kalama 33nI peTA-kalama (4)nA khaMDa (kha) heThaLa ApavAmAM AvelI koi muktinI rUe, A sAthe joDelI anusUci 9-ka ane 9-khanA namUnA mujaba patrako phAila karavAne hakadAra hoya tyAre anusUci 9-ka ane 9-khanA uparyukta namUnA mujaba patrako taiyAra karavAnuM sugama bane tevI vigatono hisAbamAM samAveza karI zakAze. TrasTIe, niyama 19mAM TharAvelI rIte hisAbonuM vArSika oDiTaH (1) rUA. 1500 karatAM vadhAre ekaMdara vArSika Avaka dharAvatA sArvajanika TrasTanI bAbatamAM, cArTaDa ekAunTanTa pAse karAvavuM joize ane

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========== (2) rUA.1,000 athavA tethI ochI ekaMdara vArSika Avaka dharAvatA sArvajanika TrasTanI bAbatamAM, cArTaDa ekAunTanTa pAse athavA kalama 33nI peTA-kalama (2) heThaLa rAjya sarakAre adhikRta karelI koi vyakti pAse karAvavuM joize. oDiTa mATenI sattA :- kalama 33nI peTA-kalama (2) athavA peTA-kalama (4) heThaLa oDiTanA hetu mATe, nAyaba athavA madadanIza ceriTI kamiznara, pote jAte athavA oDiTaranI vinaMti uparathI (1) yogya rIte oDiTa karavA mATe jarUrI hoya tevo koi copaDo, khata, hisAba, vAucara athavA bIjo dastAveja athavA rekarDa oDiTara samakSa rajU karavA. (2) je TrasTI athavA vyakti pAse koipaNa evA copaDA, khata, hisAba, vAucara athavA bIjA dastAveja athavA rekarDano havAlo hoya athavA tenI upara tenuM niyaMtraNa hoya athavA tene mATe javAbadAra hoya te TrasTI athavA koipaNa vyaktine oDiTara samakSa jAte hAjara thavA. (3) uparyukta hetu mATe jarUrI hoya tevI mAhitI oDiTarane TrasTIe athavA koi vyaktie ApavA. (4) je TrasTI athavA vyakti pAse, TrasTanI mAlikInI koipaNa jaMgama milakatano havAlo hoya athavA tenI upara tenuM niyaMtraNa hoya athavA tene mATe javAbadAra hoya te TrasTI athavA koipaNa vyaktine, evI milakata oDiTanI tapAsa mATe rajU karavA athavA te mATe jarUrI hoya tevI mAhitI oDiTarane ApavA mAvI zakaze. oDiTanI rItaH (1) kalama 33nI peTA-kalama (2) heThaLa oDiTa karavA, hisAbane lagatA oDiTaranA riporTamAM, kalama 34nI peTA-kalama (2)mAM mAvyuM hoya te uparAMta nIcenI vigato hovI joize :

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(ka) hisAbo niyamita rIte ane adhiniyama ane niyamonI jogavAi anusAra rAkhavAmAM Ave che ke kema; (kha) hisAbamAM Avaka ane kharca yogya ane sArI rIte darzAvyA che ke kema; (ga) oDiTanI tArIkhe menejara athavA TrasTInI kasTaDImAM rokaDa silaka ane vAucaro te hisAba sAthe maLatA AvatA hatA ke kema; (gha) oDiTarane jarUrI jaNAya tevA tamAma copaDA, khata, hisAbo, vAucaro, athavA bIjA dastAvejo athavA rekarDa tenI samakSa rajU karavAmAM AvyA hatAM ke kema; (ca) TrasTIe pramANita karelI sArvajanika TrasTanI jaMgama milakatanI vigatavAra yAdI rAkhavAmAM AvatI hatI ke kema; (cha) oDiTare mAvyuM hoya te pramANe menejara athavA TrasTI athavA anya koi vyakti tenI samakSa hAjara thayA hatA ke kema ane tene jarUrI jaNAya tevI mAhitI ApI hatI ke kema; (ja)TrasTanI koi milakatano athavA nANAMno TrasTanA uddeza athavA hetu sivAyanA anya koi udeza athavA hetu mATe upayoga thayo hato ke kema; (jha) eka varSa karatAM vadhu samayanI leNAMnI rakamo ane mAMDI vALelI rakamo hoya to te; (Ta) rUA. 5,000 thI vadhu kharcanI marAmata athavA bAMdhakAma mATe TenDaro maMgAvyA hatAM ke kema; () sArvajanika TrasTanA koi nANAM kalama 3panI jogavAio virUddha rokavAmAM AvyAM hatAM ke kema; (Da) kalama 36nI jogavAio virUddha sthAvara milakatanuM jo koi svatvArpaNa karavAmAM AvyuM hoya to te oDiTaranA dhyAna upara AvyuM hatuM ke kema;

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63 (Dha) oDiTarane nAyaba athavA madadanIza ceriTI kamiznaranA dhyAna para lAvavAnuM yogya athavA jarUrI lAge tevI koi khAsa bAbata. (2) oDiTare athavA kalama 33nI peTA-kalama (2) heThaLa A arthe adhikRta karavAmAM AvelI koipaNa vyaktie kalama 34nI peTA-kalama (1) heThaLa taiyAra karavAnuM mAvela ane nAyaba athavA madadanIza ceriTI kamiznarane pote mokaleluM saravaiyuM ane Avaka jAvakano hisAba anukrame anusUci 8 ane 9nA namUnA pramANe hovo joie. khAsa oDiTa mATenI phI (1) kalama 33nI peTA-klama (4) heThaLa karavAnI khAsa oDiTa mATenI phI, ceriTI kamiznare dareka kesanA saMjogo anusAra nakkI karavI joize. paraMtu koipaNa saMjogomAM evI phI sArvajanika TrasTanI ekaMdara vArSika AvakanA aDhI TakA karatAM vadhAre athavA rU|. 50 karatAM ochI hovI joize nahi. spaSTIkaraNa - A peTA-niyamanA hetuo mATe ekaMdara vArSika AvakamAM varSa daramiyAna sArvajanika TrasTanI milakatano bhAga gaNavAnA spaSTa Adeza sAthe ApelA dAna athavA karelI sakhAvato sivAyanI tamAma sAdhano dvArA thayelI ekaMdara Avakano samAveza thaze. (2) kalama 33nI peTA-kalama (4) heThaLa khAsa oDiTa karavAnuM mAvavAmAM Ave te pahelAM ceriTI kamiznara saMbaMdhita sArvajanika TrasTanA TrasTIne athavA evA khAsa oDiTa mATe ceriTI kamiznarane vinaMtI karatI vyaktine khAsa oDiTanA kharcane pahoMcI vaLavA mATe ceriTI kamiznaranA abhiprAya mujaba pUratI hoya teTalI rakama anAmata mUkavAnuM pharamAvI zakaze. (3) khAsa oDiTa puruM thAya te pachI ceriTI kamiznara khAsa oDiTano pUrepUro kharca athavA teno koi bhAga sArvajanika TrasTanA nANAM athavA

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64 milakatamAMthI athavA sArvajanika TrasTa vahIvaTa zDamAMthI ApavAnuM athavA evuM khAsa oDiTa karavA mATe ceriTI kamiznarane vinaMtI karatI koi vyaktie bhogavI levAnuM pharamAvI zakaze. kalama 34 heThaLa oDiTa karavAno ane oDiTa riporTa vagere sAdara karavAno samaya H- (1) TrasTIe hisAba meLavyAnI tArIkhathI 6 mahinAnI aMdara kalama 33nI peTA-kalama (1) heThaLa hisAba oDiTa karAvavA joize ane oDiTare oDiTa thayA pachI paMdara divasanI aMdara nAyaba athavA madadanIza ceriTI kamiznarane oDiTa riporTa sAthe saravaiyAnI ane AvakajAvakanA hisAbanI nakala mokalavI joize. tema chatAM nAyaba athavA madadanIza ceriTI kamiznara pUratAM kAraNasara vadhu samaya ApI zakaze. (2) dareka sArvajanika TrasTonI noMghaNI ophsimAM athavA saMyukta sArvajanika TrasTonI noMdhaNI ophsimAM peTA-niyama (1) heThaLa maLelA evA oDiTa riporTonuM eka rajisTara A sAthe joDelI anusUci 10nA namUnA pramANe rAkhavuM joize. sArvajanika TrasTonA rajisTaramAMnI noMdhonI ane anya dastAvejonI tapAsa : (1) AmAM have pachI nirdiSTa karelI zaratone AdhIna rahIne ane phI bharyethI, nAyaba athavA madadanIza ceriTI kamiznare, hita dharAvatI koi vyaktinI athavA nAyaba athavA madadanIza ceriTI kamiznare A arthe paravAnagI ApI hoya te koipaNa vyaktinI arajI uparathI, sArvajanika TrasTonA rajisTaramAMnI koi noMdha athavA tenA bhAganI athavA adhiniyama heThaLa phAila karelA koi patraka, noTisa, khabara, hisAba, oDiTa riporTa athavA koi anya koi dastAvejanI tapAsa karavA devI joize. (2) tapAsa mATenI arajImAM, dastAvejonI vigato nirdiSTa karavI

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65 ane temAM tapAsa mATe jarUrI dastAvejonI oLakha mATe jarUrI hoya tevI mAhitI hovI joie. (3) sArvajanika TrasTonA rajisTaramAMnI dareka noMdha athavA tenA bhAganI athavA adhiniyama heThaLa phAila karelA dareka patraka, noTisa, khabara, hisAba athavA oDiTa noMdha athavA anya dastAvejonI tapAsa mATe divasa dITha eka rUpiyAnA dare phI levAmAM Avaze. paraMtu nAyaba athavA madadanIza ceriTI kamiznara, potAnA svaviveka pramANe, lekhita hukama karIne yogya kesomAM, evI koi noMdho ane dastAvejonI tapAsa, tene yogya lAge teTalI ochI phI laine karavA devI joize. vadhumAM nAyaba athavA madadanIza ceriTI kamiznara je ochAmAM ochI phI le te, jeTalA divasa tapAsa thai hoya te dareka divasa dITha rUpiyA eka lekhe bharavA pAtra phI raheze. (4) enI tapAsa, kAmanA kalAko daramiyAna, dareka kesamAM nAyaba athavA madadanIza ceriTI kamiznara mAve tevI dekharekhane AdhIna rahIne, karavA devI joize. sArvajanika TrasTonA rajisTaramAMnI noMdhonI ane anya dastAvejonI nakzo ApavA bAbata : (1) AmAM have pachI nirdiSTa karelI phI bharyethI, ceriTI kamiznare athavA nAyaba athavA madadanIza ceriTI kamiznare athavA A arthe temanAmAMthI koie adhikRta karelA adhikArIe, hita dharAvatI koi vyaktinI athavA ceriTI kamiznara athavA nAyaba athavA madadanIza ceriTI kamiznara athavA A arthe temanAmAMthI koie adhikRta karelA adhikArIe paravAnagI ApI hoya tevI koi anya vyaktinI arajI uparathI, jarUrI hoya to potAnI sahIthI pramANita karelI nIcenI nakalo tene mokalavI joize. ka. sArvajanika TrasTonA rajisTaramAMnI koi noMdhanI athavA tenA

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66 bhAganI athavA adhiniyama heThaLa phAila karelA koi patraka noTIsa, khabara, hisAba, oDiTa riporTa athavA anya dastAvejonI; kha. adhiniyama heThaLanI koi tapAsanI kAryavAhInI; ga. ceriTI kamiznara samakSanI koi apIlanI kAryavAhInI; gha. ceriTI kamizrare, nAyaba athavA madadanIza ceriTI kamiznare ApelA koi pramANapatranI; (2) nakalo ApavA mATenI phI nIce pramANe raheze : ka. dareka 100 zabdo dITha kha. pramANita karelI nakalonI bAbatamAM, sarakhAmaNI mATe dareka 100 zabdo athavA tenA bhAga mATe vadhArAnI rakama; ga. koSTakavALA dastAvejanI bAbatamAM, uparanAM karatAM bamaNo dara; gha. mAMgelI nakala athavA nakalo taiyAra karavAmAM vAparelA dareka laskepa kAgaLa mATe vadhArAnI phI; ca. tAtkAlika nakalonI jarUriyAta hoya tyAre khaMDo (ka), (kha), (ga) ane (gha) mAM nirdiSTa karelA saMbaMdhita daranA aDadhA jeTalI vadhArAnI phI. svatvArpaNanI maMjUrI mATe klama 36 heThaLanI arajI (1) svatvArpaNanI maMjUrI mATenI dareka arajImAM bIjI vigatonI sAthe sAthe nIcenA muddAone lagatI mAhitIno paNa samAveza karavo joie. 1. TrasTanA khatamAM sthAvara milakatanA svatvArpaNa mATe koi Adezo che ke kema; 2. sUcita svatvArpaNanI zI jarUra che; 3. sUcita svatvArpaNa kai rIte sArvajanika TrasTanA hitamAM che ane 4. karavA dhArelA paTTAnI bAbatamAM, pAchalA paTTAonI zarato, kaMi hoya to te.

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67 AvI arajInI sAthe zakya hoya teTale sudhI, koi niSNAtano kiMmata-AMkaNIno riporTa mokalavo joize. (2) ceriTI kamiznara maMjUrI athavA nAmaMjUrI ApatAM pahelAM potAne jarUrI lAge tevI tapAsa karI zakaze. (3) maMjUrI ApatI vakhate ceriTI kamiznara potAne yogya lAge. tevI zarato mUkI zakaze athavA tevA Adezo karI zakaze. [(4) kalama 36nI peTA-kalama (1) heThaLano ceriTI kamiznarano nirNaya jemAM saMbaMdhita milakata AvelI hoya te vistAramAM phlAvo dharAvatA sthAnika vartamAnapatramAM prasiddha karavo joize ane maMjUrI mATenI arajInI saMkhyA, sArvajanika TrasTanA nAma, je milakatanA svatvArpaNane maMjUrI ApavAmAM AvI hoya tenuM varNana ane te vecavAnI athavA gIre mUkavAnI darakhAsta hoya te kiMmata athavA je bhADAthI je mudata mATe te paTTe ApavA dhAryuM hoya te bhADuM ane mudata ane AvA nirNayanA TUMkasAra saMbaMdhI mahattvanI vigato vize mAhitI ApavA pUratI hoya te rIte jemAM milakata AvelI hoya te pradezamAM ceriTI kamiznara ane yathAprasaMga nAyaba athavA madadanIza ceriTI kamiznaranI oksinA noTIsa borDa upara paNa mUkavo joize.] klama 39 heThaLa tapAsa kravAnI rItaH nAyaba athavA madadanIza ceriTI kamiznarane evuM mAluma paDe ke kalama 38 heThaLanA tapAsa karavA mATe prathama darzanIya kesa che to teNe ka. tapAsa mATe tArIkha nakkI karavI ane saMbaMdhita TrasTI athavA koipaNa anya vyakti upara nakkI karelI tArIkhe hAjara thavA mATe noTIsa bajAvaDAvavI joize; ane kha. evI sunAvaNI mATe nakkI karelI tArIkhe athavA sunAvaNI tyAra pachInI koi tArIkha upara mulatavI rahe te tArIkhe temano kesa rajU karavAnI ane purAvA raju karavAnI temane taka ApavI joize ane potAne

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jarUrI lAge tevI koi vadhu tapAsa karavI joize; ane ga. tapAsa pUrI thaye potAnA nirNayo ane te mATenAM kAraNo noMdhavA joize; ane gha. tene ema lAgatuM hoya ke TrasTI athavA anya koi vyakti jene pariNAme sArvajanika TrasTane nukzAna thayuM hoya tevI gaMbhIra bedarakArI, vizvAsabhaMga, durupayoga athavA geravartaNuMka mATe gunegAra che to teNe te bAbatano ceriTI kamiznarane riporTa karavo joize ane tene tapAsanA kAgaLo mokalavA joize. klama 50-ka heThaLanI arajI : (1) ceriTI kamiznarane kalama 50-ka heThaLa karavAnI dareka arajImAM sArvajanika TrasTane lagatI mukhya hakIkato saMkSiptamAM darzAvavI joize ane temAM sAthosAtha nIcenI vigatono samAveza karavo joize : ka. arajadAranuM nAma, dhaMdho ane saranAmuM. kha. TrasTanuM nAma ane varNana tathA tenI ophIsanuM saranAmuM. ga. sArvajanika TrasTonA rajisTara anusAra TrasTano rajisTara naMbara. gha. TrasTanI milakatanI Azare kiMmata. ca. TrasTanI Azare vArSika Avaka. cha. TrasTI ane menejaronAM nAma tathA saranAmAM. ja. TrasTanA uddezo. jha. TrasTanA arajadAranA hitano prakAra. Ta. yojanAnI patAvaTa mATenI arajInAM kAraNo. Tha. jenA upara AdhAra rAkhyo hoya tevA dastAvejonI yAdI. Da. TrasTanA saMbaMdhamAM dIvAnI kAryarIti adhiniyama, 1908nI kalama 92 heThaLa athavA muMbai sArvajanika TrasTa adhiniyama, 1950nI kalama 51 heThaLa koi arajI arajadAroe ke temanI jANamAM hoya tevI

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69 anya vyaktioe A agAu karI hoya to tenI vigato ane tenuM pariNAma. (2) arajI sAthe zakya hoya teTale sudhI TrasTanA khata sahita saMbaMdhita tamAma dastAvejonI nakalo sAmela karavI joize. (3) arajI sAthe yojanAno musaddo sAmela karavo joize ane niyama 6nA peTA-niyama (4)mAM jogavAi karelI rIte tenA upara sahI karavI joize ane tenI kharAi karavI joize. 1[(3ka) arajadAre rajisTara patra (pahelAvALA) mATenA cArjanA cAlu dara pramANe TrasTI ane ceriTI kamiznarane yogya lAge tevI anya vyaktio upara noTisa bajAvavAnuM kharca ceriTI kamiznaranI ophIsamAM bharavuM joie.] (4) ceriTI kamiznaranI ophIsamAM A sAthe joDelI anusUci '10 ka' mAM nirdiSTa karelA namUnA pramANe kalama 50-ka heThaLa karelI arajIonuM eka rajisTara rAkhavuM joize. klama 51 heThaLanI arajI H (1) kalama 50mAM nirdiSTa karelA prakArano dAvo dAkhala karavAmAM tenI maMjUrI mATe hita dharAvatI vyaktio taraphthI ceriTI kamiznarane karavAnI dareka arajImAM, mukhya hakIkato saMkSiptamAM darzAvavI joize ane temAM sAthosAtha nIcenI vigatono samAveza karavo joize. ka. arajadAranuM nAma, dhaMdho ane saranAmuM. kha. TrasTanuM nAma ane varNana tathA tenI ophsinuM saranAmuM. ga. TrasTa noMdhAyeluM hoya to, sArvajanika TrasTanA rajisTaramAMno teno naMbara. gha. TrasTanI milakatonI Azare kiMmata. ca. TrasTanI Azare vArSika Avaka, cha. TrasTI ane menejaronA nAma tathA saranAmAM.

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chao ja. TrasTanA uddezo. jha. TrasTamAM arajadAranA hitano prakAra. Ta. pagalAM levAnuM kAraNa tathA tenA samarthanamAM hoya te purAvAno sAra ane sucita dAvAmAM mAMgelI dAdano prakAra. Tha. jenA upara AdhAra rAkhyo hoya tevA dastAvejonI yAdI. Da. arajadArodAvAnA kharcanakvIrItepoMcI vaLavA mAMgechete. Dha. TrasTanA saMbaMdhamAM dIvAnI kAryarIti adhiniyama, 1908nI kalama 92 heThaLa koipaNa arajI arajadAroe ke temanI jANamAM hoya tevI anya vyaktioe, A agAu karI hoya, to tenI vigato ane tenuM pariNAma. (2) arajInI sAthe, zakya hoya teTale sudhI, saMbaMdhita tamAma dastAvejonI nakala sAmela karavI joize. (3) ceriTI kamiznara, arajadArone sAMbhaLyA pachI ane tene yogya lAge tevI koi tapAsa (hoya to) karyA pachI, arajIne saMkSipta rIte kADhI nAkhI zakaze athavA jene mATe arajI karI hoya tenI maMjurI ApI zakaze. paraMtu TrasTIone sunAvaNInI taka ApyA sivAya tevI koi maMjUrI ApI zakAze nahi. (4) ceriTI kamiznara tapAsa karavAno athavA peTA niyama (3) heThaLa TrasTIone sAMbhaLavAno nirNaya kare ane TrasTIo ane potAne yogya lAge tevI vyaktio upara noTiso bajAvavAno Adeza kare tyAre, arajadAroe 1 rijisTara patra (pahoMcavALA) mATenI cArjanA cAlu dara pramANe] AvI noTiso bajAvavAnuM kharca ceriTI kamiznaranI ophsimAM bharavuM joize ane sadarahu vyaktio upara banAvavA mATe jarUrI hoya teTalI arajInI nakalo paNa mokalavI joize. (5) dAvo dAkhala karavA mATe ceriTI kamiznara maMjUrI Ape te bAbatamAM, te dAvo korTamAM dAkhala karavAmAM Ave te pahelAM teNe dAvA-arajI

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71 para tenI maMjurIno zero hovo joize. (6) ceriTI kamiznaranI ophsimAM kalama 51 heThaLa ceriTI kamiznarane karelI arajIonuM eka rajisTara A sAthe joDelI anusUci 11nA namUnA pramANe rAkhavuM joize. kalama 53 heThaLa sArvajanika TrasTone maLelAM vasIyatI dAnonuM rajisTara :- dareka pradeza athavA peTA-pradezanA nAyaba athavA madadanIza ceriTI kamiznare, A sAthe joDelI anusUci 12nA namUnA pramANe eka rajisTara rAkhavuM joize ane temAM tene je vilanI nakalo mokalavAmAM AvI hoya ane jemAM sArvajanika TrasTone vasIyatI dAno ApavAmAM AvyA hoya athavA jemAM tevAM dAnone pariNAme sArvajanika TrasTo banatAM hoya te vilonI vigatono samAveza karavo joize. klama 54 heThaLa dharmAdAnA hisAbo : (1) A sAthe joDelI anusUci 13 pramANenA patraka rUpe dharmAdAnA hisAba nAyaba athavA madadanIza ceriTI kamiznarane sAdara karavA joize. (2) nAyaba athavA madadanIza ceriTI kamiznara hisAba kharo che ke kema te tapAsavAnA hetu mATe dharmAdA letI athavA ugharAvatI hoya te vyaktinA hisAbanA copaDA maMgAvI zakaze ane tene jarUrI lAge to, A arthe je vyaktine te nIme tenI pAse tenuM oDiTa karAvI zakaze ane AvA oDiTano kharca tevA hisAbamAMthI ApavAno Adeza karI zakaze. (3) dharmAdo koi khAsa dharmAdA athavA dhArmika hetu mATe yojavAmAM Avyo hoya ane tevA hetu mATe teno upayoga na thayo hoya athavA mAtra tenA bhAgano ja upayoga thayo hoya to, nAyaba athavA madadanIza ceriTI kamiznara upalabhya rakamano tevA dharmAdA athavA dhArmika hetu mATe upayoga karavo evo Adeza karI zakaze. (4) anya koi kesamAM te rakama vAparavA mATe nAyaba athavA

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cha -- madadanIza ceriTI kamiznaranA abhiprAya pramANe kalama 55 heThaLa korTano Adeza meLavavo jarUrI jaNAya to teNe ceriTI kamiznarane riporTa karavo joize ane korTano cukAdo na Ave tyAM sudhI potAne yogya lAge tevI rIte te rakamane anAmata rAkhavAno Adeza te karI zakaze. (5) nAyaba athavA madadanIza ceriTI kamiznare A sAthe joDelI. anusUci 14nA namUnA pramANe potAnA pradeza athavA peTA-pradezanA dharmAdAnuM rajisTara rAkhavuM joize. kalama 1pa heThaLa korTane arajI karavA mATeno samaya - kalama papa heThaLa Adezo mATe korTane TrasTIe arajI karavAno samaya ceriTI kamiznara tarathI noTisa maLe te tArIkhathI traNa mahinAno raheze. paraMtu ceriTI kamiznara potAnI vivekabuddhi pramANe, A hetu mATe vadhAre lAMbo samaya ApI zakaze athavA samayamAM vadhAro karI ApI zakaze. jene AdhIna rahIne samiti klama pa6-ca heThaLa milakata dharAvI zake te zarato ane niyaMtraNo :- (1) koi samiti kalama 56-ca heThaLa.... 1. koi sthAvara milakata dharAve, tyAre khetInI jamInanI bAbatamAM, dasa varSa karatAM vadhu hoya te mudata sudhI ane bina-khetInI jamIna athavA makAnanI bAbatamAM, traNa varSanI mudata sudhI rAjya sarakAranI pUrva maMjUrI vinA, tenuM koi vecANa karI zakAze nahi, te gIre mUkI zakAze nahi, teno vinimaya karI zakAze nahi athavA te bakSisa ApI zakAze. nahi athavA te paTTo ApI zakAze nahi. 2. samitinA hetuo mATe tarata ja athavA najIkanI tArIkhe jeno upayoga karavAno na hoya tevA koi nANAM dharAve tyAre, rAjya sarakAra anyathA paravAnagI Ape te sivAya samiti rIjharva benka opha inDiyA adhiniyama, 1934mAM vyAkhyA karyA pramANenI koi anusUcita benkamAM, posTala sevIMgsa benkamAM athavA kalama 35 heThaLa rAjya sarakAre mAnya karelI sahakArI maMDaLImAM nANAM anAmata mUkaze.

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7 3 (2) milakata varSonI mudata sudhI paTTadharAvI na hoya ane milakatanI kiMmata gIro nANAMthI doDha gaNI vadhAre hoya tyAre, samiti, koi sthAvara milakatanA prathama gIromAM AvAM nANAM rokI zakaze. sArvajanika TrasTa vahIvaTa phaMDamAM phALo ApavA bAbata H (1) binadhArmika zikSaNanI unnati ane phlAvAnA hetu mATe saMpUrNapaNe hoya athavA pazuone tabIbI rAhata athavA pazuroganI sAravAranA hetu mATe saMpUrNapaNe hoya tevA TrasTa sivAya ja dareka sArvajanika TrasTe dara varSe potAnI milakata athavA DamAMthI tenI ekaMdara vArSika AvakanA athavA sArvajanika TrasTa dharmAdA hoya, to tenAM kula vArSika ekaThAM karelAM athavA meLavelAM nANAMnA 2 TakAnAM dare, sArvajanika TrasTa vahIvaTa phramAM phaLo Apavo joize. [paraMtu koi sArvajanika TrasTanI bAbatamAM sana 1967nA varSa daramiyAna, koipaNa divase pUrI thatI bAra mahinAnI mudatanA saMbaMdhamAM ane te pachInA bAra mahinAnI mudatanA saMbaMdhamAM peTA-niyama (2) heThaLa AkAravAno phALo, te sArvajanika TrasTanI kula vArSika AvakanA athavA yathAprasaMga te TrasTe ekaThA karelAM athavA meLavelA kula vArSika nANAMnA 1 TakAnA dare AkAravo joize.] binadhArmika zikSaNanI unnati ane phlAvA mATenuM sArvajanika TrasTa che ke nahi te bAbatamAM koi prazna upasthita thAya to ceriTI kamiznara, saMbaMdhita pakSakAranI vinaMtI uparathI athavA potAnI meLe rAjya sarakArane prazna lakhI mokalI zakaze ane te aMge rAjya sarakArano nirNaya AkharI gaNAze. 2. (1-ka) peTA-niyama (1)mAM game te majakura hoya te chatAM, ane sadarahu peTA-niyamanA paraMtukamAM nirdiSTa karelI mudata pUrI thai hoya te chatAM, sadarahu paraMtukamAM nirdiSTa karelI mudata pUrI thayAnA AraMbhanI ane

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74 31mI mArca 1975nA roja pUrI thatI mudatanA saMbaMdhamAM koi sArvajanika TrasTanI bAbatamAM peTA-niyama (2) heThaLa AkAravAno phALo te sArvajanika TrasTanI kula AvakanA, athavA yathAprasaMga, te TrasTe ekaThA karelA athavA meLavelAM kula vArSika nANAMnA 1 TakAnA dare AkAravo joize. (2) 31 mI mArce athavA kalama 33nI peTA-kalama (1) heThaLa A arthe ceriTI kamiznare amuka TrasTa ke TrasTonA varga mATe nakkI karyA hoya tevA bIjA divase pUrA thatA agAunA bAra mahinA daramiyAna, yathAprasaMga, thayelI ekaMdara vArSika AvakanA athavA ekaThA karelAM athavA meLavelAM nANAMne AdhAre A phALAnI AkAraNI karavI joize. (3) phALAnI AkAraNI karavAnA hetu mATe, koi sArvajanika TrasTanI ekaMdara vArSika AvakanI athavA sArvajanika TrasTa dharmAdA TrasTa hoya tyAre tenI kula vArSika ekaThI karelI athavA meLavelI AvakanI gaNatarI karatI vakhate nIcenI kapAto karavA devI joize : 1. jenA hetuomAMno eka hetu binadhArmika zikSaNanI unnati ane phelAvo karavAno hoya te sArvajanika TrasTanI bAbatamAM, te hetu mATe vAparelo ekaMdara Avakano athavA ekaThA karelAM athavA meLavelAM nANAMno bhAga; 2. jenA hetuomAMno eka hetu tabIbI rAhata ApavAno hoya te sArvajanika TrasTanI bAbatamAM te hetu mATe vAparelo ekaMdara Avakano athavA ekaThAM karelAM athavA meLavelAM nANAMno bhAga; (2-ka) jenA hetuomAMno eka hetu pazuonA roganI sAravAra karavAno hoya te sArvajanika TrasTanI bAbatamAM, te hetu mATe vAparelo ekaMdara Avakano athavA ekaThAM karelA athavA meLavelAM nANAMno bhAga; 3. koipaNa sAdhana dvArA varSa daramiyAna prApta thayelI sakhAvato; 4. ( kamI karyo che.) 5. sarakAra athavA sthAnika sattAdhikArIo taraphthI maLelI grAnTa;

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75 6. TrasTanI mAlikInA bhADe ApyA na hoya ane jenI koi Avaka na hoya te makAnonA aMdAjelA ekaMdara vArSika bhADAnA 8 1/3 TakA lekhe vArSika marAmato mATenI chUTa. spaSTIkaraNa - aMdAjeluM ekaMdara vArSika bhADuM eTale, makAnonI kara AkAravApAtra kiMmata athavA sthAnika sattAdhikArIe evI kara AkAravApAtra kiMmata nakkI na karI hoya, to nAyaba athavA madadanIza ceriTI kamiznare aMdAjeluM ekaMdara vArSika bhADuM. 7. makAnomAM kaMi badalavA mATe jo koi ghasArA rDa hoya to te uparanuM vyAja; 8. lona pAchI bharapAi karavA mATe koi DUbata OM hoya to te uparanuM vyAja; khetInAM hetuo mATe vaparAtI jamInamAMthI thayelI Avaka athavA prApta thayelAM nANAMmAMthI. ka. jamIna mahesUla ane lokala phra sesa TrasTe bharavApAtra hoya to te; kha. TrasTe jamIna paTethI dhAraNa karI hoya to variSTa khAtedArane ApavA pAtra gaNota; ga. TrasTa jamInanI khetI karatuM hoya, to utpAdanano kharca (paNa temAM siMcAi ane bIjA kAmonA kepiTala kharcano athavA evA kAmonA nibhAvano athavA marAmatano je kharca, nAyaba athavA madadanIza ceriTI kamiznara evA nibhAva athavA marAmatano agAuno kharca joine nakkI karelI hada karatAM vadhAre hoya te kharcano samAveza thato nathI.) spaSTIkaraNa - khetInAM hetuo mATe upayogamAM levAyelI jamInamAMthI prApta thayelI Avaka te koi vastu hoya tyAre te maLe te vakhate tenI je bajAra kiMmata hoya te kiMmata TharAvavI. 10. khetI sivAyanAM hetuo mATe upayogamAM levAtI jamInamAMthI

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======================== (makAno sahita) thayelI Avaka athavA maLelAM nANAMmAMthI. ka. TrasTe ApavA pAtra AkAraNI sesa ane bIjAM sarakArI leNAM tathA myunisipala ane bIjA verA; kha. variSTha jamInadArane bharavApAtra jamInanuM bhADuM. ga. makAnanA saMbaMdhamAM vImAnuM primiyama je kaMi hoya te; gha. makAnonA ekaMdara bhADanA 8 1/3 TakA lekhe vArSika marAmato mATenI chUTa 8/1 TakA lekhe vArSika marAmato mATenI chUTa. ca. bhADe ApelAM makAnonA kula bhADanA 4 TakA lekhe ugharAvavAnA kharca mATenI. 11. sikyuriTI, sToka, zera ane DibencaramAMthI thayelI Avaka athavA prApta thayelA nANAMmAMthI ugharAvavAnA kharca mATe eka TakAnI chUTa. (4) phALAnI AkAraNInA hetu mATe sArvajanika TrasTa dhaMdho athavA vepAra calAve che evo dhaMdho athavA vepAranA cokhkhA vArSika naphAne, dhaMdhA athavA vepAranI kula vArSika Avaka tarIke gaNavAmAM Avaze. (5) kalama 33nI peTA-kalama (2) heThaLa sArvajanika TrasTanA hisAba tapAsanAra dareka oDiTare, kalama 34nI peTA-kalama (1) heThaLa athavA madadanIza ceriTI kamiznarane mokalavAnuM jarUrI hoya tevA saraveyA tathA Avaka ane kharcanA hisAbanI nakala sAthe A anusUci 9-ga nA namUnA pramANe phALo bharavAne pAtra hoya evA TrasTanI AvakanuM patraka joDavuM joie. (6) sArvajanika TrasTonA koi varganA hetuonA prakArane athavA tenI ochI Avakane lakSamAM laine sarakAra rAjapatramAM, jAheranAmA dvArA, sArvajanika TrasTo vahIvaTa ThumAM TrasTonA evA koi varge ja dare phALo ApavAno hoya te dara mApha karI zakaze athavA ocho karI zakaze. (9) pUrvavartI peTA-niyamo, anusAra gaNelo sArvajanika TrasTa ApavApAtra vArSika phALo baso rUpiyA karatA vadhu hoya, tyAre be sarakhA haptAothI bharI zakAze, jaeNmAMno pahelo hapto eka mahinAnI aMdara bharavo

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77 ------------------------ joize ane bIjo hapto niyama 33 nA peTA-niyama (1) heThaLa TharAvelI noTisa maLethI cAra mahinAnI aMdara bharavo joize. (8) kAmacalAu jogavAi - muMbai sArvajanika TrasTa adhiniyama 1950 lAgu pADavAmAM Ave te tArIkhathI thatA ane tyArapachI AvatI 31mI mA (athavA A arthe uparyukta mujaba ceriTI kamiznara nakkI kare tevI tArIkhe) pUrA thatA varSanA koi bhAga mATeno, te mudata bAra mahinA sAthe je pramANa dharAvatI hoya te pramANa anusAra raheze. phALAnA saMbaMdhamAM mAMgaNAnI noTisa (1) sArvajanika TrasTe bharavApAtra phALAnI AkAraNI thai jAya, tyAre nAyaba athavA madadanIza ceriTI kamiznare anusUci 15nA namUnA pramANe mAMgaNAnI noTisa kADhavI joize athavA sArvajanika TrasTe dharmAdA hoya, tyAre TrasTI athavA menejara upara athavA yathAprasaMga, dharmAdo letI athavA ugharAvatI hoya te vyakti upara A sAthenI anusUci 15-kanA namUnA pramANe mAMgaNAnI noTisa kADhavI joize ane temAM ApavAnI rakama ane je tArIkha athavA (haptAnI bAbatamAM) je tArIkhoe te rakama bharavAnI hoya te tArIkha athavA tArIkho nirdiSTa karavI joize. (2) AkArelI phALAnI rakama mATe vAMdho lenAra TrasTI athavA. menejara, mAMgaNAnI noTisa maLyathI paMdara divasanI aMdara vAMdhAnAM kAraNo jaNAvIne nAyaba athavA madadanIza ceriTI kamiznara samakSa vAMdho phAila karI zakaze. noTisamAM jaNAvavAmAM AvelI mAMgaNInI rakama pahelAM anAmata mUkyA sivAya koi vAMdho svIkAravAmAM Avaze nahi. (3) vAMdho maLyethI nAyaba athavA madadanIza ceriTI kamiznare, A sAthe joDelI anusUci 16nA namUnAnA hetu mATe rAkhavAmAM AvelA rajisTaramAM te vAMdho dAkhala karAvavo joize ane kAraNonI lekhita noMdha karIne TrasTI athavA menejarane sAMbhaLyA pachI potAne yogya lAge tevo

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78 hukama karaze. peTA-niyama (5) athavA (6) heThaLanA ceriTI kamiznaranA hukamane AdhIna rahIne nAyaba athavA madadanIza ceriTI kamiznarano hukama AkharI gaNAze. (4) peTA-niyama (3) heThaLa nAyaba athavA madadanIza ceriTI kamiznare karelA hukamanI tArIkhathI 30 divasanI aMdara Avo hukama sudhAravA mATe koi TrasTI athavA menejara ceriTI kamiznarane arajI karI zakaze. arajI, arajadAra athavA tenA vakIle sahI karelA memorenDamanA rUpamAM karavI joize. memorenDamamAM saMkSipta rIte ane judA judA mathALA heThaLa yathAprasaMga nAyaba athavA madadanIza ceriTI kamiznare karelA hukamanA vAMdhAnA kAraNo koi dalIla ke varNana karyA sivAya jaNAvavAM joize ane AvA kAraNone anukrama naMbara ApavA joize. (5) peTA niyama (4) heThaLa arajI maLye, ceriTI kamiznara, arajadAra athavA tenA vakIlane sAMbhaLyA pachI, peTA-niyama (3) heThaLa nAyaba athavA madadanIza ceriTI kamiznare karelo hukama bahAla rAkhI zakaze athavA temAM pheraphAra karI zakaze. (6) ceriTI kamiznara, peTAniyama (3) heThaLa nAyaba athavA madadanIza ceriTI kamiznare karelo hukama potAnI meLe paNasudhArI zakaze. paraMtu ceriTI kamiznara, TrasTI athavA menejarane sunAvaNInI taka ApyA vinA, nAyaba athavA madadanIza ceriTI kamiznare AkArelA phALAnI rakamamAM vadhAro karato koi hukama karI zakaze nahi. ceriTI kamiznaranI vadhArAnI pharajo ane sattA kalama 69mAM gaNAvelI pharajo tathA sattA uparAMta, ceriTI kamiznara nIce jaNAvelI pharajo bajAvaze ane sattA vAparaze. (1) nAyaba athavA madadanIza ceriTI kamiznara pAsethI koi rekarDa athavA kAryavAhI maMgAvavAnI sattA;

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79 ------------- (2) nAyaba athavA madadanIza ceriTI kamiznara samakSanI koi kAryavAhI aTakAvavAnI athavA nAyaba athavA madadanIza ceriTI kamiznare karelA koi hukamanI bajAvaNI karavAnI sattA; (3) nAyaba athavA madadanIza ceriTI kamiznara samakSa nikAla bAkI koi kAryavAhIne koipaNa tabakke nikAla mATe bIjA nAyaba athavA madadanIza ceriTI kamiznarane tabadIla karavAnI sattA; (4) koi sArvajanika TrasTonI noMdhaNI ophIsamAM athavA saMyukta sArvajanika TrasTonI noMdhaNI oksimAM rajisTara karavAmAM AvelA sArvajanika TrasTane bIjI sArvajanika TrasTonI noMdhaNI oksinA athavA saMyukta sArvajanika TrasTonI noMdhaNI oksinA rajisTaramAM tabadIla karavAnI sattA. TrasTanA nANAM rokavAnI rIta - ceriTI kamiznara koi TrasTanI mAlikInA ane tene hastaka AvelAM nANAM TrasTanA khatathI adhikRta karelA koi rokANamAM athavA (te khatathI anyathA jogavAi karI hoya te sivAya) TrasTanAM nANAM rokavA mATe kalama 35 heThaLa adhikRta karelA koi rokANamAM rokavAne ke rokAyelAM rAkhI zakaze ane (tevI jogavAi karI hoya te sivAya) TrasTanA AraMbhanI tArIkhe vidhamAna koi rokANone cAlu rAkhI zakaze : paraMtu ceriTI kamiznara, nukasAnI mATe tenuM saMpUrNa rakSaNa thayuM che athavA te salAmata che evI potAne khAtarI thAya te sivAya, koi rokANa evI rIte karI zakaze nahi athavA koi rokANa evI rIte dharAvI zakaze nahi ke jethI tenA dhAraNa karanAra tarIke tenI upara javAbadArI AvI paDe. TrasTanA khAte nANAM uchInAM ApavA bAbata - ceriTI kamiznara, potAne hastaka hoya tevA koi sArvajanika TrasTanA hetuo mATe, benkamAM tenA khAte je koi roDa anAmata jamA hoya temAMthI tene yogya lAge tevI zaratothI nANA uchInAM ApI zakaze. dastAvejonI tapAsa ane nakalo ApavA bAbata :- TrasTamAM

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------ hita dharAvatI koi vyaktinI athavA teNe ApelA adhikArathI lekhita arajI uparathI ceriTI kamiznare...... ka. arajadArane athavA tenA solisiTarane athavA bIjA adhikRta ejanTane ceriTI kamiznaranI kasTaDImAM hoya tevA TrasTane lagatA koi rajisTaramAMnI koi noMdha ane TrasTanI milakatamAM arajadAranA hitane tenAthI jeTale sudhI asara thAya teTale sudhI) koi hisAba, noTisa athavA bIjA dastAvejo tapAsavAnI ane tenI nakalo levAnI paravAnagI ApavI. joize; kha. arajadArane kharce tene athavA tenA solisiTarane athavA bIjA adhikRta ejanTane koi evI noMdha, hisAba athavA uparyukta dastAvejanI nakala athavA tenA koi utArA pUrA pADavA joize; ga. evA arajadArane athavA tenA solisiTarane athavA bIjA adhikRta ejanTane arajImAM vAjabI rIte mAMgI hoya ane ceriTI kamiznaranI sattAnI aMdara hoya tevI TrasTanI milakatane lagatI koi mAhitI ApavI joize. rokaDameLanuM kyAre saravaiyuM kADhavuM ane temAM TUMkI sahI karavI te bAbata - rokaDameLanuM saravaiyuM dareka mahinAnA aMte kADhavuM joie ane te ceriTI kamiznara athavA A arthe teNe adhikRta karelA koi adhikArI samakSa mUkavuM joize ane teNe noMdho tapAsavI ane khAtarI karavI ke saravaiyuM kharuM che e potAne evI khAtarI thai che te badala copaDImAM TUMkI sahI karavI joize. vAucaro - ceriTI kamiznaranA rokaDameLamAM noMdhIne ApelI dareka rakama mATe vAucara banAvavuM joize ane AvA vAucaro ceriTI kaminsTaranI athavA teNe A arthe adhikRta karelA koi adhikArInI TUMkI sahIthI pAsa thayA pachI tenA nANAM ApavA joize. rAkhavAnI rokaDa silakanI maryAdA - ceriTI kamiznara jeno te

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81 TrasTI hoya te sArvajanika TrasTone khAte eka hajAra rUpiyA karatAM vadhAre rokaDa silaka potAnA pAse koipaNa vakhate rAkhI zakaze nahiM, te rakama karatAM vadhAre hoya tevI koi rakama, zakya teTalI vahelAmAM vahelI tArIkhe, benkamAM mUkavI joize. oDiTaH- (1) ceriTI kamiznaranA hisAbo ane tenI pAse athavA tenA khAte hoya te jAmInagIrIno 6 mahinAmAM ekavAra ane sarakAra ema mAve to bIjA koipaNa samaye sthAnika sDamAM hisAba tapAsanIze athavA gujarAtanA ekAunTanTa janarale nImelA keTalAka adhikArI athavA adhikArIoe oDiTa karavA joize ane teNe athavA teoe te aMgenuM pramANapatra ApavuM. (2) ceriTI kamiznaranA hisAbanuM oDiTa ane tapAsano ane tene AnuSaMgika kharca niyama 44 heThaLa nAkhelA cAmAMthI karavo joize. vadhArAnA nANA rokavA ane cUkavavA bAbata :- adhiniyama heThaLa nimAyelA ceriTI kamiznara, nAyaba ane madadanIza ceriTI kamiznaro, inspekTaro ane anya tAbAnA adhikArIo ane nokaronAM pagAra, penzana, rajA ane bIjA bhaththAMne kAraNe kalama 6-kha heThaLa rAjya sarakAre nakkI karelI rakamanI cukavaNI mATe jarUrI rakamathI vadhu hoya tevA vadhArAnA nANAMnu ane sArvajanika TrasTonAM niyamone AnuSaMgika kharca mATe ane adhiniyamanA anya hetuo mATe cUkavavI jarUrI hoya tevI vadhArAnI rakamanuM, rAjya sarakAranI maMjurIthI niyama 64mAM jogavAi karyA pramANe rokANa karI bharavAnAM raheze. paraMtu A niyamamAM ullekhelI cukavaNI mATe jarUra paDavA saMbhava hoya tevA nANAM, paNa AvI cukavaNI tarata karavAmAM na Ave tyAre, ceriTI kamiznara, potAnA svavivekAnusAra sTeTa benka opha inDikyA ane anya anusUcita benkomAM mAMgaNI karelI athavA bAMdhI mudatanI anAmatamAM paNa rokI zakaze.

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da vadhArAnAM nANAMnuM rokANa rAjya sarakAra maMjUra kare tevI rakamanuM - (1) sarakArI jAmInagIrIomAM. (2) sTeTa benka opha inDiyA ane anya anusUcita benkomAM bAMdhI mudatanI anAmatamAM. (3) rAjya sarakAre maMjUra karelI sthAvara milakatonI kharIdImAM ane nIcenA niyamomAM nirdiSTa karelI zaratone AdhIna rahIne evI rIte kharIdelI athavA anyathA saMpAdana karelI jamIno upara makAnonA bAMdhakAmamAM rokANa karI zakaze. makAnonAM vImA levA bAbata :- bAMdhakAma karelA, kharIdelA athavA anyathA saMpAdana karelA tamAma makAnonA rAjya sarakAre maMjUra karelI vImA kaMpanImAM vImo utarAvavA joize. amuka cA mATe phrajiyAta jogavAi - sthAvara milakata kharIdavAmAM athavA anyathA saMpAdana karavAmAM Ave athavA niyama 64 heThaLa makAno bAMdhavAmAM Ave tyAre, rAjya sarakAra mAve teTalI rakama, nIcenA cA ane kharcAne pahoMcI vaLavA mATe judI rAkhavAmAM Avaze. (1) sarakArane cUkavavAnuM jamIna mahesUla. (2) sarakArane athavA koi sthAnika sattAdhikArIne cUkavavAnA verA, daro ane sesa. (3) vImA cArjI. (4) marAmato. (5) vahIvaTI kharca. (6) DUbata athavA ghasArA phra.

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hAdirka zubhecchA saha... sI. jamanAdAsanI kapanI (zekSaNika ane kAyadAkIya pustakonuM pratiSThita prakAzanagRha) sI-18, mAdhavapurA mArkeTa, polIsa kamiznaranI kacerI pAse, zAhIbAga roDa, amadAvAda - 380004. * ETT * //Ir : Onlo = = = jamIna ==== == = ==== laI ja pustaka prakAzanakSetre saLaMga 81 varSano sudIrdha ane parivakta anubhava dharAvatI gujarAtanI labdhapratiSThaprakAzana saMsthA.

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