The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976

^CULTURAL LANDS rdwdH UlUddl 'tee* REGISTERED No. LI/50/GNR/2 STHA 6, 1898 *0 (ad te^'idl Hl (di), (dd), ?HdM UH U3’4l hM.4 drlldl 3< Rddl dlPudH jlU XH—. ’Cid '^04 U <3Hl)d'l Add U3dl va¬ il Hdldl ^dlddl «Hfa>-» 1^4 dl*N lUdl *A_ Midi Uldl f'V dl d07 5W . ddld "{(id^ll Ulddl ---v /4 ^ld d SU? faUR 3-^ Gujarat tSobernmtnt <^a?ette EXTRAORDINARY PUBLISHED BY AUTHORITY XVIII WEDNESDAY, MAY 12, 1976/VAISAKHA 22, 1898 » ._ . . t . Separate paging is given to this Part in order that it may be tiled as a separate compilation. dad C^ld«2 d42? ddl SHIV dd^l <HH 3 7 ?Z3 3 30 eH xiuddi (?jHi?i) fd^ I Slsl Ul&iddl CdAHl (c*« I, CddU ? U»l diUdi r-. •k/Cds 2?a U?w<dl snMi SlCdH ?ui Cd^ (I CHdid did dUl Uuiui ^iwa :— Gujarati translation of Bills, Acts and Notifications other than those published in other parts. d. W. :&m?dl ?i^5d ?lPlU. siua faun HPium, oiikldOR, idul h, ->1^ 3aul ui4, aeo^di oj<*?id ?Kzuu <hpi-^ (^■i^.m.R^Hi ki ud aeo^di ^ifuCddH *His aadi o^?idl ^uis. =-iisIl du <iadl w r uRi^ sdl S. xtra—59 42412 414a 4(4X144, OLl^dOR, 34dl HlS, de^. =40*41411 a*l am, «uftd 414 ?hr'<h. (a) “Ca^xx” kaS 24144 4-14 411 ’.Id 4X11=1 SRI ^^44; 4ltf =4(44^ ? XRR 431 4^; (a) d 4x4 oj^id ai^d xrj Hi ». (3) d 44 <tea^di aSfex nfedul xc-fl dialed 4txxxl a-iixa. 4ix 44412 42412! Sir d tsdi, 4-1131 41S ap ±4 4414. (y>P‘cRXHlH SRl” =’'Id aiWlR Sna XXld a. 411 adtkrdRHHi, alEohl 4ix(«d d Sih, di— (a) “alHaida’’"^^ 444 4a S6«i fexiReu =rx4ir Sai 4(4442 414 Rxi, - 4xx Ss«i =rx4ir Saidi 4ifei 4(4442 (Sxiri (Sir, di d)di 441321 nix a; (x) ddl HR^d (dRldd SlR^ X3U2 4-1X31 Sdd 4«IX4R 414 2SdR4l rMR-. “ilH 2M4R” 5^124 41131 X°IR 4-14X1 Sdd ^4X31 HR ^RldtR =R(4d 24X3. adPURl 414 dHi 4X2l 4-14X1 4LtS ai?4ldl 36141 dW 414 21^41241 H4t1 4-i4xi aA^adi 441S4 4ir »; (s) “xS” aAax 4ii=uj ~ 3. (a) aifxRlddl £4H a fed Hia CRXXIR, OURR, q ‘ojwaid ais/R rxXidVuca (aivii allx^l) 4-ifePiRH, Res^dl jxh 34I H«l4l ddi ?aA, aigxCd dlddl axferdRH JR &— (x) “xfedi” aAaS 4-ioS® x^ wiiS ot^Si xfedi; (4) “cR&d” aSid Ol^/aid aiWRHi atf CRXXIR, CRIXR, HSl 4-14X1 aiwoiR H-i 31$ =R&d 414 ailxi CRXRUR, =R14R, HSl 4-14X1 RIWOLR 4R4R fe-^ adCx'*" X'lHl, 4l.J^ R4l 4iX e, . dXl x^kl =4(444-114 57 (R) M =4X414, «unR> ^1X41. Xd[ Sil i xl rj44l il4H 3H( 4-Uxl «i(jf ^§X Jul, 4\4l, 4 JlXl(X4?l44l dHi Hi dHi HHIXRI 4dl 44l; (d) “621X4” 2^24 4^ 4k4 4aZ3e/cdl.^l^Hrd4l dlSdl 41fe(44H4 44 1^3441 HlS Hfe4ldl 34H1 dialed aj-l^dCd 4HSI SlXl4l, d 4441 4=t 414141 °4l3l 41^ 42XlHi 4UX »:— THE GUJARAT STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1976. 215/441 fed Hia =4X414, =41412, HXl =44 215/QLR 542 X2l 4MXI 414 X2^4 42XI<1 4331 xidd 4ife(44H. 4. (d) 4il 5dPir44H ‘o|5^ld 2K/4 =4X414, =41X12, SXl 4-14 215/oiR Sai 4ifer44K 4SxRi. V. X3IR 4-1431 Xd4 HXXdl X'dlR 4-14X1 Sd4 *]4=4l xSa iiHSl ^21 414 4-nSl 4X1 < =4&d4 X3IR 41431 3^4 r/xixuR rS«1: [ACT NO. 11 OF 1976] 3j5/aid 215/4 =4X414, =41X12, HHl 414 X^lR X21 4ife.(44H, [44 4^3441 4-i(S(44H 4Hl4 Rd] 2l>xrd=S 412441 3IP1215/441 4tIIX14HI xShI 4241 4-iPt(4RH. (sy) “XHR” a,L43t X3IR 4-1431 3d4, Hit ‘4-1134321 41fe(44H, R 44361 4-14 41X41 4Hl; GUJ. GOVT. GAZ., EX., MAY 12, 1976/VAISAKHA 22, 1898 ]Pabt IX Pabt IX] GUJ. GOV 269 > ‘*41434*1 *4(4(444, aeaa’ 41 344 aeni =4i^4i 34( 4*11*4 *U4 *1*1461 *>14 4l<H4l *1414« 414 £9; 1(4(444, acrea. I 3*41 *4tk(44H. 1*1 41X41 X4 4^4 «--< V41 344 enl 444I h--4 (fi) ‘M” *AS4 41^(314 4A. *>14 5l<r/0lR 4*1 *4^3». al *-U4*i. ii— r/=UHSR *§*(: Crea4l Hl4 4^4141 3'-. i? \ir*ns mini *>ii4 i- lhk, UAl *>i«wi *tw*u* ~A §<**11* 3*41* ^4*3« UH 4*1 i(444* /*>14 dMi. 5 dl d)dl *1414*1 414 *14 d (d44l 4*1 Gl=Ll *>14 4*j4 «41 HIHd. IS, TRADES, CALL 76. <144. ojw- 31H *«41*1- *>§41 4*1 3144141 *44 4441 4dl <H*4l4l 314 *lM.4l*»il W4l<H£l*l. *1X41*, X*4L4 4X441* 314 ?§4l*4l *&*< I HIS 6741X31* =H&d *4%< dH«7 314 *1X41*41 H4«* H*3 aS *>l3 xted^ *>U4l *ld X*4L4l 4*1, aS 4*4Hi, X*U 4*UH 3(441 3*di 4'41* 441 XS*>1 4^1 H^Hi, *4^4 441 414 e, *IW4 4*31*, *16/4X41 X§*4141 £1*1, 4Xdl4Xd f4^ 3* d4l 4aUl =4Bd*>il4 41^ 46*1. 3. (%) *1(441441 3X4 *04 *44 *41 *d(4(44H4l X*L4lS*>tl4 *4414 *d(4, *16/441 (§d HIS =44414, =4141*, 4^1 *44 *1<SY*U* G4* 4*1 44LHL *44 4*jSl ^4lHl *4l4?l. (*) 3l<) =44414, =4141*, UHl *4441 *1<WU* *44 *4^*jT*l 44l asiH 4HL ^1441 4*l[ Ail *Ai 3 4*1 im *4l4dl t*3 =4&d *1^4 4*21*4 43*4 *44- 2^(441 aXH 3Hi *4L4l =4&d*>^4l 4*1 HLH 3*l[4<4l 3* 4*1 H*414 <*4144* *Sl; 4*3 an *1x41* a*a*l ?d(4a*l Si4, di *t«v4 a*a*, *4i *4Pir44HHi H5/2* Sl4 d y>di, XL4L an *lHdl* *U*$ <*41X3.1*1 iS *ld XSl 3*41 ? HIS 3*1 aiia. *i*4l[4d *Ux, aS sHH *4441 *Aaira4«l44l dHl *IH14?1 «114 y, 4^1 4L*ir*l3 Hl*^ 444 H*l44l* aS =4^441 4Hi *1414*1 441 441; lK.HA 22, 1898 JPabt IX ?abt IX] GUJ. GOVT. GAZ., EX., MAY 12, 1976/VAISAKHA 22, 1898 (a) u6*l4d” *JlS4 *41 XP4r44H iUl (44HL41 6*144; (a) “=44*114 4*l” *4441 “4*l” *As4 *41 Xpl(44H =44*114, =4141*, HAl X4 *1<**LI* G4* 44141 4*i; X. 4*U* *>1441 444 HH441 aS =4&4*A *>U *dC4r44H <H*4l4l 4*1, 44 *>1141 4*11* *>1441 444 4^X1, 441 aH *1X41*, 44 *£344141 4*11* *>1441 4444141 31441 XS*1 *>14 *>1141 3414 41*1 3*1 SlH 3 4 3*1 §14 41 41*1, 31H 4 =4(3d4 4*11* *4441 444 XL441HI *>LL4, >41* *>1 4HIH =HC34*>ll 44I 4*1 (s/) “4*U*” *>1441 “444”h( (44(H4 Al*^ aS =4(344. *135 3 4*4^4 4441 4*U* *>1441 444, 4(441*1 *>14 *>L«-4 4414 4§44l^i4l 44144 414 S *>L4 ‘*>11434*1 XP1(444, 4334’ 41 34.4 4341 =41^41 341 H<r/X 4*4*4 434 P444 W *Asa *41 *d(A(4444 xial *>1^4; (s) *>LSH ‘*|W*14 4411*1 4*1 *d(4(444, 4Cr3Cr’ 4l 344 *2 *4144. *44 *41 XrM.(44441 *4441 d §64 44 *1(4144 (SW£444( 3L4( XX4dl *ld 4*41*1 4*1 (2*344; (•u) sCttRSRld dldAl diA^R iSlAAld WAIHSIR ilH SLHdlS dldAl cdGid, (ddd HHd- ^11=11 MHl^LMd HIS ’H^l^d RdS® d iS, dl (ddd HTtllUilRl, dd SJdld^l*-- qK/Hl di WMl M»l, ilH SlHdlSdl M<?1 faelM ddl Sid, dl ^Hl Mh ddldl 'ey HIS diRi ^Mdldl AMIR dfe dSdl did dl«M A&dd?ldl HA feiH ddl Sid, < 4dl rvin ddldl SRi feAd Hid Mid ^Mdldl AdlR d(S dSdl Si dlMl RliSl. (s) dO/dddd dldAl diH^l iRlAAld WAIXSIR ilH RlMdlR dldAl cdGiddl dll Ss(H Hied iRldd il£ dld^Hl "d^OwSd Midi Hl(Sdl dUMl Sid, dl (ddd HrllGiiEL, dd ^dWI^dl Ml^dl di WAI MS91, ^i AMR ^Mdldl AMlR d(S dddl Si dlMi Slid. S. (d) dll dl(k(ddH Sid Rpf/RSR Wl SRi ilH RlMdlR, Hfedl JRl ddldl M'y rSHMdl diSS, (ddd RlrlltkilRld, 6RIA5U d^dl MXi RW iRl dHi, d H^dl- ^d MSdidl H(Sdl SR(Hdld Hid ^idd MMIRl did Addl did ddl RMHHi d^. iMld iSCdl ARldl RiH S«i(aaI ^Si. it IX] GUJ. GOVT. GA 3 (d) (ddd HTlltHildld -ST]S 5, dl d, d MAi RM (d) (i) Fddd HrllCHiRld dl d, ilH RlMdlR SMS dl(SR |MLRid (il^ AAl (x) (SSHMl did iPWldl SSH dllilRH. Cd) ilH SlMdR dlfsSldl ‘^Al did ilWl ^dMl'dl : •ddliAilsl, Aidid dl=d d ^h-afid dlrjHR d$l (3) ilH SlMdR * -,-di d MR, dl Gddd dTl dldld dPd did ddl dx dVJHR dPU ddl ARldl M sA Rid dllilSdl MSS rSAMdl d-iSS 'HSdl Z (a) dll dliMdHH ; (□) Mldldi did.^1 H MlMdl dl^ll ddl ASldl R (S) qAdl Sl^dlld M ^AAl d M^di dHi? nAdi, w (id) A^dl dJlMK ’ dlSlM’Xl ^l* dGldld e. (t) (HRSI^ 321 ilH dfe did'Ri ARI : <1 ddl dl<M W *1^ A d (MRIHd SlA d X 2il«j Hl^ C'H^ MR' b) diAindl =A&d MRl-*dH ('OHi (dfSS do. dlAindl cn&d :XMAl HPlWdl dlfe k) dllAl SRi Adi di^SHR dPli ddl MRldl ^R^Rl RiH MAidl Suiddl dRli 6RIM. MHlil fd^Rld Add dlMAl M dl<A SSdlA^, dim Mdi Hid HIHd iRAl ^Sl did MRlAl’RiH Mdidl dliddl AHR^ Adi Rid MRci H$ia dfe. (3) ilH RlMdlR, <^d (dAd HHWi dRej MXi ^U$d d iR, AIR (dAd RItU- (HilRl, dd ^’llA^ldl Al^xl di dUXRl Alii, feiddl SRi CsARl HIS ddl GAS Ai--. ^MHlAl AH Hfe dSdl Si dlMl Sliii. SIWS2 Rid did diAl^il Hldd. [Part IXGUJ. GOVT. GAZ., EX., MAY 12, 1976/VAISAKHA 22, 1898270 M. (l) HSilRl dlidiisl d SlH dAl idH V Sid ASI CHRAld WAIHSIS _SSi it* SlMdlR, iRlAdl Sid, CdMd StrllfAilRl AlSldl sG^SUd MHl$MA HAA^ (S) («Vd HIS ilH RlMdlS ARI MRAldl SlM dAl MAIR RddAl Add HAAdl A&-. (RlAlMdl) dll dlfAldMH Sid ARI M.RAIH WAIXSIS SRi A&ddl, SSlAdl Rid, GdRM SlTllGlilRl MIRldl diAisQ-MHIlJIAd H«IA^ ^^«1. (3) CdAd SlrllPlilRldl, diAl^l MHlI^Md MRIAdlR dl^Cd A di^SHR duMAldl ARl< SiH did d ARI MRAldl disln SRi diA^l-MHl^lMAHi W^llAAl did du^ ilHlPlAA idH 10dl S^dS HIS HRlI^lldl dllSSl °l^llRi. (Y) SfoRSRld diMAl diH^l-HHl^LAX HAA^ Ai^ GIA dAl SRi ilH SlMdlR y Mfiddl, JSlAAlHi dUA d »JSddl diSS dlMAl d, dll dliHidAHdl dUR<Mdl dl-lM ilfS CAARHR, AIMIS, HSl didAl SINAIS iSdl d SlH, dl d^.,pldldl MASHA. AlMK 4^1 dlMAl Sl^US Rl^ iM.Ml dlRlMdl SRlAAlHi dlld d ^Sddt djSS*]did.Al^ MSl-id* (s)Hl GSdMdl «Uiddl SiMHHi, ddl diA^l-MHl^lMXHi ^HMl iSdl AHlR Sdl d«* dldl SS ASI <HSAl d WAIHSIS did d dlRlMdl iSlAAlHi dHA d ySddl diSS, SRlAd dHdlHi, Cddd SlrllGlilSld, MdlMSi°l, Rpr/SSRld i diHl^l-HHlMMX dldAl SjAlSdl diMy HHIAMM HIS dlS® iSAl did ^sl did dAl dMlRA idi MSSl, Cddd SlrllPliR-. dlS® H^dldl did IsAHdl diSS, (dll diPsCddHdl diiSMdl MdH a4hI dl JjSd <= CSARl ^41 MHlAAlHi dllAH) dR® CddHSlSdl Sid, dl dd dll^ yHllAMA Hi. diina. GUJ. GOVT. GAZ., EX., MAY 12, 1976/VAISAKHA 22, 1898 SIH URI ORm HlMd. <HRl H12 Aisil Udi Audi RSHdl R mam Add HUUdl «i&d^, suAul ai. (r) APliadl =UPSd mi a-lPuPiaHal mum A AS'A U21-SUH (d)Hi PdPs.8 sUl SR mA Rid UIS W AUdpRHRm HSU fani. dlRl’fildl miSR^l HIHd. d SR, rHR (Add ' •SAM H12 Adi GUR Au d xuaa Sia A ysd hr, sis nfedi mam Adi A 2SRJ UIS «11*/ <HRmA cVmXSR rSu. (s) mldl d^lld uAdl APUUdl ’ll^ldl mam <l4dl ’fA’IS! dfedldl 3TH1 dlRlA. mam d uAui AiUiadl mPsddl XIXdHi, A midi ^2^ HPtSdldl 3OHl dRlH U<Rdi, mA (h) mldl ^LlXK HPidldl 3TUl dlRpH U©1 APUa<l mPSddl XlddHi, AlUl’O.dl dRlmal ’As Hfcdldl mSR. SEICHI U.Hli’l Ail d mi, Al A, ORmA 5/mHSR rS«1. TO. AlUiaAl cdBd mam Rps»R2R aid SIH UHdR, UlwAl SR^l Pldl, Pdad UHU mum HRRlidl AlP2UHl PdPsg siAl dlilHdl mSR Audi Sltf RSH d mi, Al (Aad e. (t) (ursrI mlksRl d Sin AAi) sih umdR, u’ur mam Add ^sumdi ana Ail SIU dRi mam Ail SMI USSl, mi mPUPdaHal mam A Ssx 6u«u MHl^Au d OR, -I Aal m«U SV Sltf uRl’llHl mA <*mXSRlml AA Hia miA AA XlU mi=ai PUUIU, Audi SUld d s’mdi ’flu'll d d oRmdi uPri^iihi. ( S 1 1) CdRd Urll(kSRld Mld^l UlU S Sl£ SIH UHdR ^l^Gl SUU HUS ^Id V X Ai A, d u-xs rAIsru. wldl Ulfadl d2ls ~uu uiH<d s^Ai^Sa; d(il. au Am sr$ mh u^-tde dfUrdUHdl ’HlRORfl ii?,^ldldl muik, -< ^lum mBd’A ’xi ; GIH, dl PdUd UruFAad UAR dfe dsAl £4 < A i ^ur ’fiium^ - i wi’iiq.Al AisSa mh ’•■luq.t mCsd, Pddd h UniPlSRA, dd RJdl di ’Am Pv-ix di u£l Pac-ix uni Ai*_, d2ui si dtml asa. ’iimi^sui hUr 6m m d ytddl ’HSR, i mu-x maui ^urui AMIsat US$1, PdHd UdiPda ft man uAui ?A hr- • dl dd mi^ MHUm-X a 1» h -J SIH UHdR dlfeUdl aUtRj, UKdd d S’ SHUm (dUd UrllPlSRldl ’flpHUlRHi, 7-.-^.xi md si’ixi ojuuixi ’Ham ’n'^u orxi Aia mam rvmuuix d Air, Ai us’d ^-AsrI, Aidid Arm. uri AAl duia sat ussl mum mmai, uididl urihI ui^ HsHi-alsd m^uR A^i uAi Au misRa. 1 3) SIH UHdR ^®d Uldld ’Pw’2’ d S’lA mum ’p5VR2’ SU«U ussl, 31$ xus d <h’, Ai Pdud utilPusrI, sih umdRd ^di'ii’lldl mw&fl ds mini ussl mA <-ad Arm. uri AAl duia sul ussl mam m«-uui, uididl uiuui urI (A^u-aCsd ’►^hr Ai^ii adi Audi ’sh misi’Ai <£sh s’a. <) ?A ’1A rniSRul Audi ’sh, Pdud utiiPusrI uiual hrii’ilAI AiP’u h«uAI - a Psuudl ms’ orAI ^a. <. (a) mi mPuldUH As«i <H’mAi Au, suAAl AlA orAi msSa. (r) uididl dirndl MHii’iuuiHi PdPsK sal mhi^i sAs ml H12 AimAul mPsd’nl uuul A^ii adi Audi rsh dlAAl ^sdHi orAI AlsSa— hP^Al t-jri uai«u m ’sr s’l Ahi, A hP<-M A Adi ’RiUHi A$ j ^HA 22, 1898 a <»RmA wmusR v hi^iuu H«iq.jj AtsSa. I’। (s) Pdad utuPasrIA $i&i suAu uus m? mA \rur S sAAl xid’l d aia, < -, sih umdR Sur AiPru h’uAI Ahi, (APs^ diAm, mA muai mPu^d uPdlAPa Krk uisv’ am mA uushi uhAhhI PguiAi mA sriAi r«y srui AA w^iaa. -.i GruAi mA sriAiAI duiu OuruI, Pdad utiiPisrI, sih umdR <HRmdi Audi misRa. §6=1 121, ti, «U«Z 4ld $ldl d4l4 <4151, «/hU 4§2J14lHlaa. h 444 5(421421, HfaiR^il 4ld (y) 4111141 (4511 W (5) “4 d $54 41115 ys/i 4lfl5 2l«/l (a) 4ii5Ri=(l huh * i1rI %i5?i 41411 vi«4 i’.i, i=i=dl lajiid. MlktdiHdi hhi 5211 41241 nfasRW. ay. (a) an a3 §6=i mini ni«l,— 12141 GO ajwyd 45/1 hu cii4ii 121 5(42142; 425R§ «/^ ll=i 411=11411 12141 Aar Hill dll 1112 =112U1 5(421421; 425124 «/$l 414 d2«(l yMini (dll §l£l 4L1) dill «11411 14 4« =11411 121 5(421421 ^id =11411 121 4i(15rIh1 Hd hh (u) 121-514 (3) §6=1 W ^(dlHdl HR Hill 412 ^«A2 4=3.5 TdHl- i<a ^411 511(2211, 1=1211(151 win r«/&n vnidd, %K4d yufe 4rUHi«i 414 (1412 (l(d41 521d, 215/1 42512 4551 52 d^ 12jlld W-l Hldll^ 2§2l. (h) Hi (i)dl 1C2^6 (2) H4H (3) §6=1 C4411H HfURl, 46/1 42512, 215/4441 <M§24!41 £121, ddl <534411 §111^ Td^^ 4$ dll pRdRdl <£t<il H62, Hl Hpl(4444l H4H d §6=1 dd 4illl<ll 4dl 11121 454 Will ddl S12 ^511 JAH d’dll 21521. (oi) Hl H(l(dl4dl ’HOl'lL^^tl Hd d Wil 121 dlHll Hd 12^1 5211 Hl 521111 (dldldl 11=1 H44 H2dl &H2H Hd (dllPldl 4xll 5r44d2dl Cd(§d 44. (d) Hill 52dR Hl rHi, 5/dl d54 H4H Hl IdlUlldl 116/11 d5 4 1151 d215 1^1 521 215121. a 2. (a) (5) hi nlMTdiddi §$Hl 412 iiiii 412, 2i«/i 42512 dlidih^i^ dl4l 2154 :— (1) H15R^1 HUI €i dlMl SllHlll « 4^1 dll d5H 52Hd, (1) ‘=|«/2ld 1411=1121 n(H(dl4, a^C’dl 5«14 2<T §64 241111 (2^d«l, Hl HflCdld §64 414111 Hd 42d4l4dl H2®H1 4i<H44ldl Hd ^dldf H<1 5111 d^llldl §r|Hl 4l2dl r^dl =11=114 Hd d H^4R 514 22 4fcd Candid j l=ldl H(4(dl4dl •ddluM Hd d §64 (Hl HPlCdlddl §£141 412 Candid ll=| 4idl §11 d2H ^2dl ddi 521141 Hll dll ^IRld H^ld 2§ld) 521111(ltdIHl, Hl HflCdlldl §<2411 412 Hill r^dld 41411 ddl 2in44l H=J 4i4. (3) 411 nfaldlddl §d^ll hr 4liH 412, 215/1 42512, dldldl (115^C«i W^L, 62111141 4U1 dll =l(5d4tl 41411 ci(5d4lldl 1=1 41441, Hl 41^(414 §64 121 111 4ld 12^1 Wil 412 5/ll4£R =§5/<-2 (gyhi IHLHl ^1 4^1, “l^lld sAs/^” d2l5 S«4H 511 29 d) d2l5 425121 Hldld 41411 Hfl5l2ld 41411 ^Cd(441 5141- 22ldd, d=R4lfl5ld 41411 p5/«ll Widd dl4l 21521J 4ld d4 41, 62111141 Hll d 2ld 411 HflCdld §64di 62111141 4U1 dll 5111 52Hdl 4ld 11141 4ld 1^1 521141 4U1H 12ldl ^l^l ^H2ld2 5/^11 d 2ld 4ld d 44141 d 4lfel2ld 25/ 52Hdl, 4U11 1211ld sAs/^dl §2«/ 2§2i. (y) l^lld 4l«/^2 Hl 414 HPl^d 5211 51^ 41^51=11, 121 111 Hd 1^1 5211 412, (did 4rll(45l2ldl d4l4 4tII 4ld 6411141 Hll dll 4R1 4rll 2§«L 272 GUJ. GOVT. GAZ., EX., MAY 12, 1976/VAISAKHA 22, 1898 [Part IX 4tU(15121, dd ydll^Qdl 115/11 d5 411W 4»l, ll=ll 4111 14dl 25441 4414 25141 1^ d(§ d21l £i ddl S42 dlHl 21521. ?^r IX] GUM. GOVT. G^ (•2) 5(42ld2 41411 d( ^4ll 412 12|lld 4l6/«-2 EUll5! ^.H^i Hd d 2 12Jlld 4\6/r2d, 5/112 5(4 4l4il, 2C6/224, (§4141 4 S25 ^«1. 13. (1) 45/1 42512 H4H 11 §6yl 521141 4114 4i <554 414 dlddld 2 (5) 51^ Cdld 4rllPu dl 4AH5 5(42ld2d; (H) 4dH5 5(42142 (=l) 4114 5(4214241 ( dl (2<^414. (1) 41=1^.141 4l(24 4=1 aS 41111 (14RPU41 1$ Hi<J 41111 4tIi(1512 Sl$5d ^24 \2l 411 4 (3) 5/41 %lHH4i^H^ 'iHi Hllldi 4 4U1, d 12r| Sl2$ Hid 5441, 414 «2d4l 4R5/ER4 4l<55 d: £. X Z 2 X §■ ® . ® / ft fs > £ ® 2 R * & ' 3 a g® £ >< y £ uc t £ 5 G J G J X £ G® A 5 £ C " X X -X . X / f£ X ¥ £ £ £1 £ X / £ X X . Q £ g j <- . /B X / X ?- > % f£ ! £ £ & £ £ A V / A l £ £ S’ £ ® , ® / X X / X £ X / X X £ ‘-V M & G J g j Uc > £ ± 3 X £ £• x / X G® X / iv ? £ x X X X £ X a v / rm X £ CM / ^( X .. £ C v/ £ , 5 £. X £ 6® GG X V X ® ' £ X £ ® XZ X £ ® / G J G J G . § * X 5 £ C o 0® X X X X X $ X X A £ X £ X X X ' g ® IV X x ® ’ X 3 / <2 X ' X X / £ 8 x cv X / X IA - x / & 41 X X ® 4’ X X cv X 4” X O r/ 4’ X X x / £ , X / X X / 4’ A X £ I G . U c> s, x X / X G x X X Uc > <v > & td H x / 6® ® / C H 3 £ O r/ C o £ ® / <> • 3 £ x. £ £= a X x / <2 / A V 4* x <2 . a5 / , j2e & £ IV X ; £ ?/ X X & G J " - ”c « t a x / £ x £' x /& x / nn ^2 / X JU X/ ? 9 )< A > cv £ ^' X ' ® / 3' X 41 5/ ' £ (2 G .! X/ 5 £ x / § £ * £ x /X X G J "" X a C bX / A X / Q § o £ -° £ £ <V X /- 3- ft £ S x /x x ' £ A >/ A / §; £ X ' ^5 IP X / cv /1^ <2 /„ X / 41 X jX a / a iv / _ , a — 4 £ a f x / ^ (X . ^£ x jx / £ ; £ £ £ X 4/ t iX 3 6f X A X / So a x , X7 q? cv ' {£ £. X x X X X , ^X E Q ) |22 3- LV * — A J Pannni. =1^1441 min nla. yUinm Hl<Hd. as. (a) a man maaai Sin am suS smaal oia a si£ aovsn Sm mum Rq^_ san Sin a oai, s(aaan, Sal asa aa! ^ai sntiaiai &-ai anaia aismil cr^ a anl aPaa ai&a miula— (s) mi mPuPma Ssx api^iaT. atta^ Sa H’namai min! Sm a i^itiai^ a< nsa Sal aiau! ama! ual Sm s uma! Sm a mPsaa, mum (m) mim sntiai aiaal mum aai ua! Sal aia aipii Sm mum mowin'! mm -=nPsaa, i I zm slaaana miam I a slaaana symaan Su |nJ! an!* sn! asui. I aa. mi mPaPana Sm si^ | ^ui?, HHi mum awain I axial asa ma aai owal l-uS’H w saul, amain! I mum inainm sxS sn! a;(n) ua-saa (a) Sm ^m=m xHiij Paaixai niua mum m«m waimn sia av- am ’n^j^a a mm, ai sPaaan, aa ^ain^lal m«Wl as mrmi ms!, Pv-iaai Ptna ain n^ai n^ ma ^fw y^ai s'i sn! asa. an. (a) an aiPuPana Ss«i suS ariiPusinl, maiai aa mum a mu' mn® snniai mua. nsiaial M xmla! oju njmnl asa. (n) a^ ^a ais sia nimamal mism^l mlolntfSm, ai mi mPdana Ssa s \ariibianl, maiai w asaal ^aPnuinpu sal asa: an*-} mini sia amain mum mPsaa njaiu^lal mwxl as muni Panm, aa xPaMman snai M asa, mi saa Sm sa aaa a(S: u^al, atf asa snlal amlmul -xpi mt ^1 urn aol, a a saal ^afiuin^i snl as*a(S. n^. (a) sPaaana nAa mianl urn s sia amain maiai Hmai ui^ mmnnai nrad Paaiaai aiaii ma m«m taaia’n, mi mPuPana Ss«i aij snai n-xsia! snm aia -\inai aul, ai Paaiaai aimi mum m-m tnaiS’n ma uPma ^nam a I n!a nimmj sia amama smian nla ^ual asa ma aa un, sia amain mi< Paaiaai uiaii mam m<-n anamm a vaiin nimm ®n£a. ae. mi mPalana Ss«i ui si ^1 can! Sm an! M sniai usaal arnmnlai a( asa ma attain, (aana! IX-Extra-60 an^ atna aaiPusml, as mas, ai a, a wuai am? feaia mam tnaiwal Pao sfemt ais, c^nl Sm mi q «TlXj GUJ. GOVT. GAZ., ?A<i! aipii nisi! urn mam ma aalaten (m^iSan ^i=ni -y mi mPuPana"Ssm sntiaial at nMUai <anm ^nal Sm anal -an ^ni ai^ii mnl imj 01 na?lsni=i :—mi saaai S^a-tl’mum sntiai am mam aai n- mru snaainA mini =nBaa ^S' m) sPaaan, sitfu^t aan, a m^am si^ ^sm^il snm am< ! (3) mi saa Ssaal aiPna m -nal ^sal’ll snul 5^la -a nna! mini mPsaal wmai rr) mi saaai Gsamal aiPc vmxtinl ma sana Sm ms- ualal s? Sm asm m |(a) mi saa Sm S?a ail -nl nla aiPxa sn s amimai mum aa am mam aai m ara mam aai mmi slaaan -mmai mm o ma onsuy . GUJ. GOVT. GAZ., EX-, MAY 12, 1976/VAISAKHA 22, 1898 [Part IX । (m) a asa amx sPaaan sn! Sm, ai Ps^aa sn! asa. (n) mi mPuPana Sm Pa^aa Pmmnai m-n sitf nmuPusinl^ snai si£ asa< sPaaan, maiai aa, ^nama sn! asa. (3) nai-saa (a) Sm amx sPaaan snm mum aai-saa (n) Sm sPaaan snxsi^ asaa! $naaia (s^au sal asa. (y) asa ania! ainlmu! am P^na -\ini uni awl, aai-sua (a) mum aai-suu (3) Sm sitS $nauia u^ asa a(a: ua^ si£ asa am Sm rumul -xi^i mt uni uol, mi usi-sua Sm staaaa siiS ^saa! ^nauia sal asa aPa. (a) mns/an mum snaaia. yaim^la'l m^al as miw Pamn, mi saa Sex Isi^ asa sal asia aPa. 275 ia «1aia. : avuikiialal iaai 2l-*HH (a) &«[ ^Ch«L<$ «* , d2l-iad (a) Mail d2l-i^* ^> Ml d2l-iad tiid ildM^ ^IHl (din, Ml iad :;3 HU d ail' a«®«ndi Mm hn, dl Ml MiUiddd tii'4 r1 di MIW Cain, dddTdiW «iHdl ^dfHl^ll «1aia Mldia, HHl Mail ILWaiR <r/di diadl till dldil, aPwi'ia, PtiaUd MW tldllW tin MW Mia < Mddl dldil, aiwia^l, RiMLMl MW tin, di Min aid-ii, ar^aSi, feaidi fcaUHl Md tadiw aw Sail Md WW Md WUldl Midi dll XMd. dlldl Hill Md ddl oWdl a£ aia Md d Wdlin aw iaill, ddldlil aid Md w^al MW Eldlin idw 4’1 aii?l I Hill till d iailldial is MW T£. Ml MPlCdld tiid a^l adl aid iadi 111! 111 MW u MW «uW ^lslctlsi W$ M=1 till dll illS M&d, MliiaPlldl MW WHafrl, Mdla MW «ddld j’Udi tiiddl a’wildi d^ (tiadl m«, had dTiiPiiiald die Ma® «1 aia Md dt^ana, nanal i^ aidj Ca^ miwhi Miia. LX-Extra-60 di^ atati ariiCliial, ntati ffroimKl, ii£ Hili, dl d, d Wdldl MW laildia ^lidd, (1) W aid iidadad MIW Mfedd ^adl^ till Mail Wd dl2 Ml idd ti&d M=ld aid d ildaaid wimaa tin d aid naiidl aiil aul tin, di d, wdld dtii^adlxiil dali iija ial aiia. ^11dll’ll ai’ll an MW dial Mil i rjad MW dlilddi Cdfe iadl aid! Mail ddlMta (dpi Gia w^ini ndii’i diiaii dM an Man dial mii d dtiai dlti), MiMfafwd ti6fn iaadidl d^l aiddial di^ naiidi ial, Md «nwdl xiildi ai'dHdi^ nan \adi till deal di$i Man d aid ddi weal $ aal a-iitsl tin, -na \a^ai di$i nal w^j aid d aidl ^adiil «i«i. adsliaiai :-mi idddi ti^H dia, ii^ «<&d dial iaadidl apl aM diiaiidl aiddl MW ia?.ldl dl2 a»iail ddl Idl il^ Mlid did till d dll’lidl auoid^ JUtaia aid mil iaEidi^l Mill n&dd ^iiiidi adi a^iid! aid ddial nit «1dusl, iail n^ai. (a) sPiada, iitfd^i aid5!, Mill difcn $lial Man at ial «iiu Man d di&d n^aiia iitf pili’ll ian di2di aidi c-ixul aia. (3) mi iad tiiddl difcd M^aiia pili’ll iadia ii^ nlidaA, iaadiaA Midai mCi- ?.adl ^1 fin’ll iaal 9 aAd aiPiiai Md ifdada Midai dtiia Gdaal, ddi G^anal aid Haal Mill nCiddl wnaaal Ipi Md ^adl aid mu a£ & a^d anouy. (t) mi iaddi G&anal di^ai d«n d^l iaadidl ii£ wnaaal Mti iadia nfid, r/nxaal mu iaiaa Sia mw ial, Md iiw di2 iatididl wnntial tin, d xdial w mIis Sia d2ai vdii’idi, iCdaidaa Maid aid wiintia a§a. Id) mi iad Ssa wd diCaai iiiiandi Mill tin d nCid ildaidad nidal an ail aid anPxd ia i diniidi Miial aid Man ddi ii£ nin iatididi a^u dal MW dd dl2 Mail ddl Idl il^ dll’ll ddl did dal, rill WH1PI, Mill il<) lid Man ddi <hpi iidadid Midii Mill nfidd mi iaddidi irS dwsaal ^a-Hlllldi Mil yi Md ail’lia diti. dw%a Sn Man fi?:- &ai aiadiil iliiail « midi ai^ Mitiiadi aiw i A^ai diiidl Mnn did aPad $adr dd aa, iid amdia mi^a. •11 MM. tldll’d ild d - i Mini d^sl, (l^iddl tii *12. mi MiHldid titd iis$ airiiCdiial, mi Mpi(<nd tiOT laid dia iib main, ’ Sd Man aiadi uiiimI alii Un d won IX] GUJ. GOVT. GAZ., EX., MAY 12, 1976/VAISAKHA 22, 1898 . ^id a>inl aid xaiiai aidii, afw^aa, (tiaix Mail tadiwdl fi’idinuil dtiia Mida aid ddl ddiddi tirjaii di2 aian ^Cant di2, w^al tin ni ajHl d ama. AKHA 22, 1898 [Part gr SdHHl (m) Aildl MlddHl “RdiSd” dAsd. A4ldl (HRAeR. hUhM. iHdlM'RA mi ydi MUHd. ^dl Md fen. hh^ iiil«nul mAurI Hindi Ml»n mAurTh. niH'iidl Sih mh <h~ iddlMl d 5? aSvii, MrllHl Md<ll dd«l MIHd UIH, MR Ml iQHdl iltf HWid Mi'll 5l5 di Mlddld! <r^d 5 ^H 01^1«. d(U. Hldd MHdl MlddlE Mid ninl |IV dlwH HdiR, dllHIM ifeldd, d(Md UiH gid, dd. H^liRld didldiaAdl HlWHl di MIMI H»l, ifeldd dH idjj did Ul\ Md dH mi HISdi Hldldi iR^l dlMl Hal, dRd UiH gRl, Ml MPdPdHH^ 3 ^iq.i^ um«A ii^ ii4niul MHdi ii’faiuMidi vid ^lidRil Hididl mm ^5 ildld dUHl dlidi Md (il^ MlkiRl Hid (dild&Uil UIH d'fl MHdl Ml MH UM eRMI illkiul HPuddl) Ml<fl il£ ilAdlUl il£ Hldldi d^d MM, il$ J ildld d dA fld HUdl did MdH Hldld Uddi d£ did : Midi M&d dlPdd id i ojdl ddl "dPl W HHl Udi MHdl 5 ^di «idi MSiiqAi his dij usdl dHiH mUidl hihI udl, di mi icdHdi as HWiV-il d "{(id M felld HIH dd.dfc. X (d) Ml MlAtdHH UM i I ids'll HIS il^ thldl ilc ) Ml MflfdHH USd il^ • (dHHl SM i: i El'll, ^IsVEldl ilH MUHl : M) MH H dl HSbidHl (a iHl dVdllUildl Hldldi Md <t/*2dd Wind'd Old'll d <ruTQilfld Md iHl d^dW ibl'llulMl didHldl HtII. Mid ifld Md dr M«Wl d Ail il^ dldd idHYdl H^iHlG« fc) HSl-idH (l)Hl HH d il£ H^iS SlH d Wdi, Ml MlkrdHH U6ddl 3 ojdl illS iddhA iHl UIH Md d ojdl iddldl il^ QsiSS, HdW?, disfl Md'U MlHilfldl dHCddl Md=ll dHdl ^i ^ddl midi MIMI £9 Mil'll dHdl HE-i iW^. HHl 19, MR d CiSiSS, Hd^S, diSSl Mil'll mIm. MlUilfl d o|dl HIS Elfad -4 Md ddl dlH ilH del'll dild Md d M^dR dd fell SRI. dH^Slidai:—Ml idHdl U^A HIS— (i) “iUdl” ?A.Sd iltf SRdlldd Hi«l Md dHl HSl bin'll MfidM^dl 41m ^1 fdHdddl HHlHd W Md iCdH U dl USl-idHl ; HIS i’ll dxlllHi «) Hf^SS dHdl ilH d* « (%) UM n-Xi HSV i^l d (h) iCdH ^dl HSl-idH (a' y) dSJdld A'f/’-S s/dl HR Mddl cH&d^tldl Vl Md ; Md iHl anl mi3 ;jm dSl-idH (v) UM Hd ddl (w) idH 13 Sid &dl %n»€li^l.—^ll idH U6«l MUR HUdl il^ UiHHi 5Aj dlH Td^S i*f UIH iHEldldl MlddHi d iMHHl, “ilAdluT’ ^SH il§ q.4 HIS Mi'll UiHdl dlflM (da$- Mlil UIH d'fl MHdl d dRlM Mil'll d HUdi dlH d'fl Ml MlHtdHH UMdl nHA il^diul Md dHl Mid iSEldldl HMdHi il^ =l4 HIS Mi'll UiHdl dRflM H»l 3= dlH d'fl %-Ll MflfldHH UMdl dHIH il^diuldl H^l dHIHU dd? H3. (a) iddHlHi Mid d dSdld MlMld suld, ifeldH, Ml H-lIhIh^h UE°ldl = 4HIS il^dUl d$ iHl HU<dl MHdl d H»l &dl 0HS ojdl^ dUlHd ’JilHM UIH -JM&dd, Hid diil id d ojdld doidl Hddl SiH HHPll SiHdl dHR d(u dSdl HiA] diil id d'fl diH <HH, ^dldl HUHM id'll E^ did. 5.X (a) diwH dldild, dl«H'- ?liy. IX] GUJ. GOVT. GAZ., I <<) HSl-idH (a) U&M ilHddd dlH iHHlul d^ did ‘ElHldl il^dlCd MPdldHH, d, il^ M&dd Ul«Vd dUHldl Eddl'l5* dsV idHldl ^d^/ HlS' HTllCdildlMld Ml MCHCd 276 GUJ. GOVT. GAZ., EX., MAY 12, 1976/VAISAKHA 22, 1898 [Pabi HO. Ml MpfldHHdl iltf WIHItS^ Mdll d MM«l idlHdl PdHHl^ \^dl iR^ Hldd d iddR 'H&dd MdHl ilH dlMdRd d El(Hd &H, H^Hi.^ Hid U’Hd 3? ^Hldl Eidl Md sjdl dl6[ dU, dl ojdl dl^ dUHldl ^Ed EdCHHld Edi PEHdlq^Hi HdRl ^HHl ^4ldl Udi fell dd7 da. (a) Ml MflirdHH UM ilfS iHdl?A OJdl iHl UIH, MR ^dl dHldl' dlHH i dldl dis* Hdlddl UIH Md SHdldl ilHil<* HIS iHdld SMILER Edi =H(id d SHdl, 0|dl HIS Elldd H^.ld Md ddl HIH ilH dMWl dild Md dE^HR dd nil : 277 muri cHfAdSRldi 1 duuRidl Sih m-. Id Ml AUHdl Al \ [ RIH MIRl a Raid uri adi mur. ; 11 adl, dl Ml AUHdl k dlrlldl dliuisil. AI‘[ri«1 sun mH Ml MPlldHH SiJ«i. 11^ dSlHd ’jMHa 1 AR OH aAHdl dl® I, rar ^dw Rmhi AIRIrI HtII. Situ. U, Ml m(U[RHH Sc-AH id, HRm, RAS# MURI HfS ^m=ii dHdl iBurI d ydi Hid ei(v* i uy. SHI MPlPdHH aAR liri uahh! hisIm -al uy. W, rHld ^dl UHldl HR* Hd sVctltH&R EdA m&d 5 ysiy MR dE^Hld Id dH Ady uah H gldl, Ml mTuIr-^ dldl Rldtul MM. 1 muri mi arh Rtdiul c-i^h mr / ) ur-aur (i) a6«i A^yns raa! aS d® dAH Mduini mi% d oiri Hid dM dilH Ry ArfRidl u£ yAy dPa. j (d) dim RdAld, dl^Hi WddlHl gldl, SHI SH^Rdl SdMl AdRl(dHHl Adi yAy. 12 ^HUdl Ha-ACHHi(a)^^ dCmgyd mhi^ Md rMI--xiripi- * AHI HrllPlAldl MlHUl Md A^ did ilARy d; Md Add Udi vu-Add (3) aAA^^Ri^ muri rPu^muri Rjmdd dm^l-w^^ Hiddl ahiafiAldld Md AHL dydlHl SRd A2<dl ^Jtddl SflEd Addl d ; U) *yH Udl ua-ACHHl^ WCdH(3), AC-lHl 5 HOSRd-. -HI ar[SRl Hid AHI dlrllBlAldld (dfd^d AdHl d J d) dCmdd UHdl AIH dlHdld AHI HTllPdARld SRd AHI dddlHi AHH *dl U?L-(i) as«i u-xa d<sv Ady d ; u) AdH <dl Udl-ACRH (a) Sm Udi (HdUldl did ; UdididuW^dl;u^ uni SRd Udjcd Adui miHEid Sir d cr^sen <Ad^di u^sdd AdH Rddl ua-AdH (3) Ssu uyc-tid ARI AlRt Adui d ;^ld USrjdld sS^2 ^d Ad^l SRpRHdld AQH Rddl-AHH (T) aAU Rdl eiHl s,^ «qWl adSRl Rid Hl® HtU ^?l d J («z) AUH 13 Sa'H wdl dlsl SRHlsi a • I HldlAdldSRS H=hdldlTlldl«UUAdld<HlHs,llcRi rsmm, SRIHI CdHRldl dlddlSR’-lUl d UAL Alb HlXd Rid ’ROIUI^ $$ •_ ,1 AUH Ydl UddAHi Gc-um AIR dMdld d ACRR S&«1 miHEldl SRU Wqidl AKHA 22, 1898 [Piia rdlRQl rdRHly xj^di ah', uyni r^ uiu . ytd EdCHRld EdA rE«'l (1) SRI ^(krdRH UAA Ad4l M WAld^ll MURI (AAH dE AdlRRl MURI dHlF AdlURl Hid Al^ ElRldl AldHi ElRl RUI yAiy dfc. '<■ Ml MBirdRH Sa'H M dlxilPlAldl SHH MURI Ml MCrChRH MURI d M<RRMUI rdRHl aA'A dJ^Rftul Addl MURI AdRl Hldetl Altf Al4 RIA Al^ AIR dlMdldaui, ^imidl air muri Sfi«m ji<-jdl al^ruII u6 yAy d(S. A. dim RdAR, HiRLcR Idin gAHUl ^A d dlddl Md Cd4^ld MHldAlRydd, et[Md <jAH gRl, Rldldl dKHldl Altf dimCHAldld, dllHm did MURIMIR HIHd MURI HlRdldl Rof H^Ri, MGddRH SaArI Uldldl AltSRiul yAy, ^ElRldl Arfdlfd MPlPiRH, Sa'A All? Aldd, ElRldl ^<Rl^l Al^Rldl Addl «»ml, Alb cRlAdd aim daRldl Md HioiE MURI xiCd^l SRd mUdl MlRRldl MURI Hid sddlR^ <5y AdRldl^ MLSRldl £ RtII SlR B d W dlrUMl M^CdUR aA«ldlR dlTilPlAldbbild Ml MpRtdRHdl S^R-ll RIE Rall. 3] GUJ. GOVT. GAZ., EX., MAY 12, I976/VAISAKHA 22, 1898 i GUJ. GOVT. GAZ.. %hoo WU(3) sa«us di ^ai. adRSd'l ua ma adiRs atrurusial- °^a Min'd <dl<dd. ^Hiaidl*1$ Hs/Sadl, dlddld anua dd dfe add'd adltt db 5a^H 31^di (t) adi adHdHl dRlH tlSdidl Sl^ *JEdHl Sldl add'd3lSdl SG$ Sl4 Hia MUd dVd (IS, (3^<Hdd ^HElil add'd Hid ; w'd'dEiald; ("0 =>11^1 Sl£ di, mnaal 5/q.i<HEial add adi aiAtai adHdHidialH nSdi wm d h^I a? dRa si«JT si’hiSld Mdm 5^. CO M21-SHH (t) Hi •noi'U&Al GSM, WEd HL2 $21 i Misia'ii add'd dajd m Ei din'd add'd q,^ sa=d add shRsh dnin Hia d Ss^ldl dHIH SlAqiSl, adi adlkid'IH SIUHi adini d Sid dH, H «13 sal asui add d ^al sal asia add'd ainl asia add d ^al sal as’ia. a<a. ani aHldMdHdi anii'HdJad hShi warA cnnuid, ninia, HRi and auwiia T-;a Ji Gdi and adi adPtfddHdl ’nnqi&Hi Ssn anini Sai d'Udi «7Hdl aril niyl ^uni ^u4l Sih d adiCds urii>U«Ud, w ^ifurdTHdi adia<Hdl ^ad wiidi -xm ^Ed EalHHid si£ x^Hi dH^ s$<l uhl qj xaididdi Ria^ am aiasia -/. a, dssl sa dxl asHi, va aid sa«u faCdHid U6«i, a>u adlUrddH gsh qaid s<^ a add Ei a>id =Hl^ add $ldl SWHldl SldEl’dl Ea SdlHxl ’H^ai. uauaEiai ’'■id addtiai, (t) ^t. a.ooonl aAt (a) ?i. t,ooo ad’Wi [ ctixauH, cUHia, 278 GUJ. GOVT. GAZ.. EX. MAY 12, 1976/VAISAKHA 22, 1898 - Joi) ojdH JiHd ^siddl suS «i&dd, w aadid adHld adld, shh <3! nai-sdH (t) Im slHaida ydtdl HiiHi«i saxi e^ aisai d; (a) adl adikljH GOT saxidl ad=®, ^ai MliXldl dHdl, ^iHXldi a^id adnldi add ^aduiai Hiadl ad^^n-ii Hia oiaxidl ^l; (s) adi a^ilnidTH im saidd gih a^idHi saixl aisin dal ad«d suS xidd. (3) adi shh <m saivii rdf’ll ^13 -^ifefedl aiadd jiJ aisvd aiasRd xidal hit s dirsifes xai^ dxi^ dHd ma waal Hdixawn wid" a, di ani adPiCddH us«i saxidi CddHidl xiCaife d ^dl s’l J) adi SdH G6«l saiw dHIH CddHl, d SIUHi anw d utsl Xddl rxaiaA, a^adadtel -xlu rEHUdl ^Ed aiw'l PmidHM UH«l JjSUl ^£«1 a>ld W HWHi’daA aid ysw dHi add'd ruauwldl daddl hwhI ai^a Pmid»m dninl & i-: dsa add'd dHi ^a^ia sa dd d mhIh aSai. (n) aiwn faHidam a>u id ie sa add'd §a$ia sa d aiasial aiwtsa^ 'naSu add dH dd d a^innHi a^nciu. az. (1) aj-ie|ijp| ani sihh a Hi (hIe*^ sani aHlkldUHi, ddi sihh 3Hi Mesanl aid a>id daeu ^iHi^iHi adidl ajAiaqini anw a: (y) $t. ^,000 ^inq a. (s) aLifdCaiaai ^lh di (id) doibil aidwsiai । (□l) adlKsai, ak<2Sdl dial aAsiG’-a^S'-j ufed asCdSH ad« (u) HlHl adMdW * ddd add'd w a/ARvid aA^c3i, dial aAduai. XGLWI. Sna sd?UA<dl chC s tidtdi sidi^^ (s) si$ auaHl- (<0 Hid arm'd (|) Mid UHHdl GV (3) EU UHAdl Si ^(y) Mta mhiplh« «142114, «11412, 111 414 215/412 54241 42141 22 . d41 4(4 HlHd. Vl 42141 W t'ald ?Sa: 2 3 H0U2E121 414 4ddtl2l, «/4l HlC2l3 UH12 4l?l4l 4d4 d,00041 «14. 3$ dfc.?l. a,000 4-1441 d4l 4012, HIJI 31. 4,40041 4^Sl4. «Hl«d$l. 40.?l. 4,400 41441 d4l 4*112, 41=1 31. 4,00041 411^9 «14. 2.2 Hfed 31. 44.(3) $1. 32 d 212421 W¥ 4,000 41441 d4l 4*112 «14. 22 HP«4 3U 40.W 31. 4(d4Hl, ddl 3144 3Hi .4? 4. (H) 31$ 2l«2Hi—(*) 3$ df«. 22 44 31.440. 22 44 31. 440. 4{04H 442 I 411 «4141 4lH4Hi 3 >1441 dllst S4i4< 1441 41212 4$ y =Ah H&* 4$ 02dHl 3241 4i<s 5/«i2ial 24404 H14 042 5^441 c4&d4ll <U1 31$ dh «tf3ddl Hldldl «142114 3 44141 314^<H4- (3) 4U(4&2^ 4ld 41221 4P-43 %l(«d 31421 ^444141411. (x) dXlnl ^4l«il2l Hfed dHtal ^444141411. (30 4lir3232l, 4l«-®dl42l, 4113^1 3«4<<d22l, 2AH 3«-H42<2l> (d) 414 41441 d41 4liai 4441 «14 (2) 414 4441 4^, 24 4441 40 dfe 4241 21H441 «14. (3) 24 4441 40,\4gl H22 4^41 40 dC« d24l 21H441 «l4rj ^(/) H22 4^41 40 4H441 «14. 140 22 44" 31. WO. U«l, 4-llcil 4 241 4-14 34034 dk.- 4-llcli 4 H d 021 321 ai«L M020k a [ s/4-Ll 344 3 =>ld 3<4H U (3) ]. 4123 41^04121411 414 HdWH'Z 3«’2<<42’-2l 21f«d 23(434 414 W.3?b44 3^2i42’’2l. 41HI 4l[4(44H, a332 (21d a^32 dl Y4l) «6«l 2^22 444 41441 41^21'21 42l4dl 41$ 40^21, ^2144 ^«/«-21, 24^144 ^5A2l, ^«-24l2«-2l 40^21 244 2124421 41441 4121 40y.2l2l. 14’4121. 412, H4l 4(4 215/4.3: 44141 s/Hdl 2idl 2»ldl 02d H«4l<. -aS '412^1, 2l5<4 2123.2 4 iPir44H «64 434 a 41 GUJ. GOVT. GAZ., EX., MAY 12, 1976/VAISAK11A 22, 1898 279^AKHA 22, 1898 " [ Pabt II idlH 41414 2«l4, 34H 23-1 21321 dj dH4 HL2 5V32I 4414 4 =. 04 d 5/dl 30 d^HtSl Hddl r42l30, ^4021 414 5/ 4.63HI d .’-.ML l ra'aidHM dnkl w 3% •l 4041, 41141=1141 U; aa ? 3 ,1 । w uh 31. aoo. w uq.' 31. THO. w uu 31. ?oo; t. Un" OU. (3) ta uM4l u^.^i Mt? uMul u^ HHHHL m/J w uh $1. auo; w Uq ^UO. w Uq" 51, quo. q.M tuCHHW SIH : w UH 31. ?U0. « uq ?HO> (a) ufaul u^ h (^) ukul u'^ (3) twl U^ &u (a) ufaluul U^ H (^) uMlwilu^ &H (3) Hiul U^ <ilH, u tSIH’HH H?«U Hi CHICHI Sdl MUI ?i?’4.IMlHl Hlfa-Sl. (h) ^ca^ifHGviH.'ie MH M mumh, XM^ W uh $1. wo: Mt? uM’-H U^ HHHHl fad. 3 (a) $i?ul skgisa{^an) MfaPm, aeu? (uh wu?hiOYHl) SiU HIM SHHU ^UllUdaHHl UMI. (?) fesHW iksua (^«ih) MfafauH, aeut (?ih aeut Hl Y?Hl) §S«l HIM S?iva ?au «<h1 (3) ?Hl&l UML MH ?{?ulu ?a?LHHl HlfasU M tsiH mh ?i?ai mImChuh, a^va (hh aevani Mh^hi03Hl)Hi cqiv>u iui eir6?l^ H?lUdl fatal Sl3 UUHWM'l ?HH (HUial dlanl MH Piaa^Hl Hlfasl; (t) Ute 4M (o) nG-su ?^uau_* MPMl SHI UHISI Qjs/?ld ?WSl?l 1 aj<r/?ldHl aOHl) ' a?l Mi'dl^il— (4) 31$ Mum, mh fa^seil (h) sMl UUdl Ol^d?l UMd HSil «IHI WI^hI MH Miul Uddl ^iigidMl ual ?l<jm a?si? ?i<svu-xHi “nS? shI uhlpihI syhI uudl, a.oo.ooo s?di um? Sin d ^faraucd h?ihi mh Miul ^(uruuc-i h?lhI cdoiiqoiHi dul utul 3 CsuiMla??}Mlui fa?dl?Hi — (a) Ufa MHUl dul Mtoi uMni UIH. (?) Ufa uMul u^, upi tu uMul u^ ufa dasti UHHHl (hu. (3) uMul u^,Lui=i Mt? uMul u^ ufa daeu ?IHHHL (huj , (v) Mt? uMul U^ ?<HHHl SlH. (u) &C-ul UUdl Oll3ld?l UHd HSSl UHl UHli^Hl MH Miul U?{dl u^id?'! u»l ?16yu ?iwunui ^5? sq[ uhi^hI whIUUdl U0,000 S?di UUl? SlH, Ul’l 1,00,000 S?di UMl? HSiu d ^farauq. H?iHi MH Mini ^fafaua nMcaoii-UHHi dHl «tul ? TsniHla? ?fulHl fa?dl?Hi— (a) ufa muui dul Mtoi cfani glH> (?) uiu uMul u^, UPL ta uMul u^ ufa daai ?ihhhi lau. s^ ufa. Stf Hfa. (m) mUhi u<isi? (e) <Hl?d <HP(ltl?l • ?r^?S? Wd M' usfaii. (ao) ?A?23 sAAA-a 3 3l?MlHl mIMIhuh, a PLHl (d.fa t US'H 3j Hlfasi. q.M t?(UHlH 280 GUJ. GOVT. GAZ., EX., MAY 12, 1976/VAISAKHA 22, 1898 [Part IX Part IX] GUJ. GOVT. GA] £__ USAKHA 22, 1898 GUJ. GOVT. GAZ., EX., MAY 12, 1976/VAISAKHA 22, 1898 281[Part It q 3 « qq $1. quo. • asui « qq ? « q^ ^i? quo. i ^Uql E.q qq" ^i. quo. SRHiaiHi ’QI SU ^ai « ^3. q w qq si. quo. « qq" st w qY 31. quo. w qq" 31. quo. a(G.. w qqe 31. aoo. w qJT $i. tuo. w q*T $i. qoo. a. mu' ?l. quo. JMaiLHRt^ wtunia siu qMui s’-Iuiql^ildl aqaa qiMi— (a) ukul q^ a git, al CO Miaul q^ <X hr &aul q’^ a gX al (a) taul q'^ gi% u$ uulaul q'^ a gX a\ (h) HUai aGaql siqniai aia aGSRl ^aq CuaY CO <HRa oualaql -alqiaun, a^q (aa Teaqai out) S&«i <R/q2q uaa ^a «iqquq, «uur ^uqi HRi sqal (qo) ^Aqas ?As/«2i ^inqi suieti qquqi ui'qaH siTSiaaql. • ^a ^uqi Wi^al ^laiaua auuia (saiHlaq y^twal sy^fl a<ai qq£ H aaal qoit. (^) oj5-/qia qwsRl hyaI ^iPifanu, (aa ae^qai ^<r/qiaai aom) us«i q[w*2? uua wqi ’R-zq-sq w-tl omialaql ^mWI— (a) aij ^qaw,^iuiqw4.qiHtiisqa7a^ ssualsaa (sy«u s«tial *[^<41^, <aa '. M^Hiai ^iCqrauH, (aa aex^ai ^aui)Hi «umi shi uhl-i^ai (alH a gsm =Miqai a git aqi qui^il ) Hifasl. qq tqfuuia an qi^aai anaxial aqaa qiMi— (a) uulaul q^ a gIu, at. (q) uulaulqtj «X upj ai’-R q^j a gX ai. (3) aiul qtj gX dl. ^aia qaa qiqut^aPiraqH, aeYd (aa aey^aiya^ai3oui) ui auusu mhipihi (aiu gsa qaiqai a gH aqi quiqlsal) aqui^ai uilaal. • teu^ 41 (u) aual qatHtauH, aou^ (aa aeu^ai aai) gsm q^aq uua=aa «{qaw, «hur qauqi MQi sqal s’uaM (a) uls ql’uaa aqaiq cu&aq»il qauqi qiqai^ii (0) aP-ssi qouaaa q*irq(auH, aoxe (aa aoveai aouQui«uw ant unital aP-su sual?>iiaf.-o x ta ^(HCdinl « ^?i. ihi XE ^CdtaHSlid ^(HCdm, iere (ad a V-Ldl h^hI) WUd aWdlH, 1C- V'EIdl ^ld«il 1g\) « qWdi ho : ^^ddl d Hdl? 3*llHqidl WH El q^ Wlfl qH* d I fcWUaia.—a^S 5/ 42Hdla<Hl d€li aid addl WlH1- Ida'l Haiqdl cH&d^, 3*u dlHdl Sj3*ll HIS aAs w «<&d dateoi^Lia. ^1141 si£ ^fed xnl q^ ^kanU q.KA'il (as wiqt xa) dlusChs Haqdl dll, dl . ^H^dldl^lldl ^aHia Sadia**ll XlXddl ^llUCddH, ieYE (ad1<>Y3dl yn^dl 31Hl) ( d6X «ll6a«-a Uaiqdl dlfjidl UlaHRsadiaia*il— (1) (s) adani —5«il HHdl Hl’ldal Wd dSSl Sil Wl^dl 3*ld a*uqlqadl Oll^ldal Htsl, ai^q aasia ai^XHi "nda Silwi^dl ^dl qadl 1,00,000sadi mu ^hRhIh-(hhci xalHi aid aiiql ^rdtanei hM spilspidl ddl 1 hehI 3 BeJiHlaa ^di RwrhI- (q) 3*1<-R pRdl&Hi « 4HC r dk 3. hiss nwd ^ifHCdiH, aeae(ad leaedi y«h) tum <Hiiisil•Qai ei^d luadi wwi qpmi <HdWQ ai’-ania quidldluilnal Haidia. 282 GUJ. GOVT. GAZ., EX., MAY 12, 1976/VAISAKHA 22, 1898 [Pi dHin qd^Cl ?*inqi dHiH mfis a«M<R—(l) ^l. uo.ooonl d dll, dl(2) 51. uo.ooohI Su, aid 51. i,oo,oooul d .dl W HHr TC- (3) 51. i,oo,oooul din, hpi ^1. a,HO,ooonl q^ d din, 1di w qqc «oc.(y) 31.h,ho,ooohIh^ din, h^i $1. H,oo,ooo*il d din, )■ dl El Hd" $. vcj(h) $1. H,OO,OOO«il q^ dll, H^l $. 10,00,000 «il d ISu, di Ei qq° eqg.1 (1) 10,00,000«H q^f din, dl Eiqq'ji. quo-i (t) Hdlanl q^ di% di. 1. ajsAid qni^i qa WUPdiH, ieie (ad iesodi ^s/addi i«n)d6«i ir<bqaa nidi qq^M, 7J GOVT. GAZ., EX., MAY 1! Sl^ diHHl sr^iqeft d dll d Ke Rdial 3*id sdH 3dl nai-SHH Ki ’dd’diy &u$ia Hii’J dli d fcaq.-3*ll Sd^lddl d^a-il H I“ids” 3A’d ^ftfqtav [ 5«h, iexe (ad levedi I qMdVUV^ ad^ 3>ld dHi ddl f ad'dl epiVdHdl fedlldl a r ^rdfanstx€l” tad leiYdl 3jwaddl3YHl) aniii °i^iidl ^rd(aHd x? <u 3x«|a(3iHl 3AshI qua xiH < Ri 4sl siiS diH dsx rdfa^ sa 283 GUJ. GOVT. GAZ., EX., MAY 12, 1976/VAISAKHA 22, 1898 33 2 I ^^aiddl rtQl) i&3 2A322 erfrito- 1« 3dH T2SHi, U21-3SLH (^)hI — 3HH TSaHi — <Hlildl 2H4=U ihi2 qwdM v-jd Mdldd xfdiddH, 1 (dd --2dl 0|W2ld«il 2^1) (^d (1) MiHtdH (T)ni — (3) Xi (a) *Al 32^1; (x) Xi(3)dl,“w oil’d J «W.dl 32” ?A no€i uyl, “xddi“mid, =dldl2,4^1Xd’l^LR Sd’dl32” sA 21*21 21X^1 32=li; (2) AdW'dH (d) 3Hl 32=0.. (3) Xi (h) 3hI 32di; (x) Xi (3)di, “21WW dlXdldl 21rll did dll” X 21021 d»l “ (XWT, °dldl2, tiAl W AwiR 3d2dl A2L d did ddl) ” *A aU Xd 21021 2LXd 32=11. Xd Xl=il 3di dlH d V4(d- ddl 22 dM i. - ,/ vW^dd ^Cdfodd 3ldi-- xididdd, Texe (2id 'texeAi t dl U<rHl) miot^Al 221x^4?i. uo : ddl - «<M Tdl2 Xivrjj Id Xdd H2- 23H 22 13 < =H&d d2l3 2UO «il 3^n=u < ^11 d did, w =td a. d^j d did, k2 ddl 31^ diAdi s/$IAdl d did ddl cd'RUd, =dldl2, 2dd=ll £12 32dl2l Xd 3AH 3dl Aai-3dH (d)dl oil’d H2<J3 d6<d Wdl Vdi »dd2dl»i Xt3L2 Hli’j did ddl =d&dXl ^010, i2ld.—2dl X^jiddl dj.’oll HU— |“ad2” 2A=d M-d^ 'W'Hdq. ^CdCaidd 3ldi22ld xid- ' CddH, (*.d icrYedi ^H^di wu) ds«i dXdA- TXd 2d.ld£j 2ld2 Xd ddl ddl <A2®£1 M (3dlHla2 2|Mldl •OllAl r ad2dl CdoA'dOLdl P12dl2dl 21HIA21 did S i ‘^]rd(2VMCd 01A” sA’d ^W2ldd0l2Ml(H3lx(A(ddH, T=i23 ' adde2Ydl^2lddl3YHl)d5rJl AXAlHd 2dldd X’ddl 2dldd Oll’lldl ^(did-dd hA. XlX<|2irdHi2A3dlAAl2^ ’Hl=ldl =d(3ddl C32211HI V.l fe.Mil 316 did di'A Cdr2X 32^A2ldA®dlHia4l22dPJUiU. Z / (<5¥2dl 3dH 22) fl d did, « Ad' a. » 0 ’dl d ISAKHA 22, 1898 [Pabt 3 xlAiddHl _ ^Al2l 2 3 _ No. 44 a MONDAY,1W 20/dXddl ^£Hdl Xd dHdl -. PRINTED AT THE GOVERNMENT CENTRAL PRESS, GANDHINAGAR. 21—Extra—67 ^C-t. d«u3, %2£Rdl ypll. ^d. 2, <HRd 2R£Rdi xxd Clrl HUM. Separate paging is may be file Gujarati translation of those। £. £. <HRd 1. XI HIHd dUlidl Slll’-il, ysV2ld CllldHM (Hrll 2lill^) XPlCddH^di £HH 3di H2l-£HH (l)dl H2$£ S&«1 2Hlldl ^6/UdHi ilHSl £211 Xaidl 2R HGU(££R dCdCddi 2RdW 2141 d’H. d«il, 2*11 XPlldHH HSllti£L2 HpHCddl 2SUll Tldl £21lHl Xll. &. (Id Xdl X 2R<-_ -tlx 3dl H, lesidl oj5Z ?ld ICO^dl xHldlH ill W. Cbt Gujarat EXTRj rusun 2. 4HH 120 Hi, “ =llHldl, lliy, Clil^il 2>ld dl£2l2Hl SH2 2= dlX fil’d SllS 42 £ (I diX ” ?A “£l^ £2 Xdll (I dlX” 2A. y&-U - 3. ojwlld d2RHirU£l ^iPdCd’IH, 1^23 £HH (ee) Hi, H2l-£dH (l)Hi, Xi 11(Hd le^Ydl fj<r?2ld<il 3YHl ). “«/ £2 dlXlldl Hrll »” 2l'>£i “ («112111, «UX2, 411 Xd GH2dl £2 d (ill dll)” £lH X-. tlXSl £211. xilCddH HRdi £12^1 2lsVddi oiil’-il T1£IH £21ld W?2l dll dll llRldl XU^lldA Gxi £211 HR, ijai^AHi X1H11, «UUR, 411 Xd €15/3112 GH2 121 dlXll Xd 12[Cd £211 HR XI Tlx .“ndll^ £21111^ «. xRtd^ildl 1X1 Xd XI rill£ S6X dH^, X21ldl Ml 22 Xl fd£dl X^Cd IHi 5/^lc<l O. 284 GUJ. GOVT. GAZ., EX., MAY 12, 1976/VAISAKHA 22, 1898