State Consumer Disputes Redressal Commission
Jodhpur Sahakari Upbhokta Holesale ... vs The New India Insurence Company on 6 January, 2022
jktLFkku jkT; miHkksDrk fookn izfrrks"k vk;ksx] lfdZV cSap] tks/kiqj ifjokn la[;k@9@2013 tks/kiqj lgdkjh miHkksDrk gksylsy Hk.Mkj fy- tfj, egkizca/kd lksguyky y[kkuh iq= Jh psrujke vk;q 53 o"kZ] LVs'ku jksM+] tks/kiqj A ifjoknh cuke 1- fn U;w bf.M;k ,';ksjsal daiuh fy- tfj, v/;{k ,oa izca/k funs'kd] 87 ,e th jksM+] QksVZ] eqacbZ A 2- e.Myh; izca/kd] fn U;w bf.M;k ,';ksjsal daiuh fy- vHk; psEclZ] tkyksjh xsV] tks/kiqj A vizkFkhZx.k le{k Jh vrqy dqekj pVthZ] lnL; ¼U;kf;d½ Jh lat; Vkd] lnL;
mifLFkr %& ifjoknh dh vksj ls vf/koDrk Jh vfuy Hk.Mkjh A vizkFkhZx.k dh vksj ls vf/koDrk Jh /kuir pkS/kjh A &&&&& fu.kZ; fnukad&06 tuojh]2022 }kjk% Jh vrqy dqekj pVthZ]lnL; ¼U;kf;d½ ifjoknh tks/kiqj lgdkjh miHkksDrk gksylsy Hk.Mkj fyfeVsM tks/kiqj dh vksj ls egkizca/kd ds tfj, vizkFkhZ la[;k ,d chek daiuh tfj, v/;{k o izca/kd eqacbZ ,oa vizkFkhZ la[;k nks e.Myh; izca/kd] tks/kiqj ds fo:) /kkjk 17 miHkksDrk laj{k.k vf/kfu;e 1986 ds varxZr fnukad 24-10-2013 dks ifjokn is'k fd;k x;k A ifjokn ds laf{kIr rF; bl izdkj gS fd ifjoknh us fnukad 11-10-2010 dks le>kSrkuqlkj vizkFkhZ chek daiuh ls fofHkUu chek ikWfyfl;ka djokus dk fu.kZ; fy;k rFkk fnukad 11-10-10 dks 43 vyx&vyx dkm.Vj ij j[ks tkus okys LVkWd dk vfXu chek 39]179@&:i;s izhfe;e nsdj 5 djksM+ 92 yk[k dk chek tfj, ikWfylh fnukad 12-10-2010 ls 11-10-2011 dk rFkk blh vof/k dk 1 20 yk[k :i;s dk dEI;wVlZ dk tfj, ikWfylh ds 795@&:i;s izhfe;e nsdj djok;k A ,eMh,e vLirky tks/kiqj esa fLFkr dkm.Vj la[;k 4 ds LVkWd dk 84 yk[k :i;s dk chek mDr chek ikWfylh ds rgr vkofjr gS A fnukad 18-2-11 dks mDr dkm.Vj rkyk yxkdj can dj fn;k x;k A nwljs fnu dkm.Vj ds QkekZflLV dks vkx yxus dh lwpuk feyh] ftldh lwpuk iqfyl Fkkuk o vizkFkhZ chek daiuh dks nh x;h A ifjoknh dh vksj ls losZ;j@chek daiuh dks nkok laca/kh lHkh i=kofy;ka] fcy vkfn is'k fd;s A losZ;j Jh vkj-ds-fiRrh ds vykok ,d vU; losZ;j dks fu;qDr fd;k x;kA losZ;j dh ekax ds vuqlkj ifjoknh }kjk le;≤ ij okafNr leLr nLrkostkr miyc/k djok;s x;s A ysfdu vizkFkhZ chek daiuh us fnukad 17-10-2012 dks ifjoknh dk nkok ;g dgrs gq, [kkfjt dj fn;k fd mUgsa nLrkost o lwpuk,a le; ij miyC/k ugha djok;h x;h A ifjoknh }kjk nkok i=koyh iqu% [kksyus dk fuosnu fd;k x;k] bl ckcr vizkFkhZ chek daiuh dks fof/kd uksfVl Hkh fHktok;k x;k A vizkFkhZ chek daiuh us fnukad 3-4-13 dks i= fy[kdj nkok i=koyh iqu% [kksyus dk dgk A i= ds lkFk losZ fjiksVZ layXu djrs gq, lwph eqrkfcd nLrkostkr miyC/k djokus dk dgk A vizkFkhZ dh vksj ls nkos ij dksbZ dk;Zokgh ugha dh tk jgh gS] u gh Hkqxrku fd;k tk jgk gS A vizkFkhZ chek daiuh dh lsok esa =qfV dkfjr djuk crkrs gq, ifjoknh dks vizkFkhZx.k ls nkok jkf'k 83]58]000@&:i;s] gtkZuk jkf'k 10]00]000@&:i;s ,oa fnukad 01-06-2011 ls rkolwyh 15 izfr'kr C;kt fnyk;s tkus dh izkFkZuk dh A vizkFkhZx.k dh vksj ls tokc izLrqr dj ifjoknh }kjk ifjokn esa of.kZrkuqlkj ikWfylh djok;k tkuk rFkk mDr chek ikWfylh esa ifjoknh dh eFkqjknkl ekFkqj vLirky tks/kiqj esa fLFkr esfMdy dkm.Vj uacj 4 Hkh chfer gksuk crk;k A vizkFkhZ chek daiuh }kjk vkbZvkjMh, fu;eksa ds varxZr fu;qDr losZ;j vrqy diwj ,.M daiuh }kjk losZ fjiksVZ ds fjekdZ dkWye ds iSjk uacj 1 ¼, ls ,p½ esa of.kZr vko';d lwpuk,a@nLrkost dh ekax tokc ds iSjk&3 esa of.kZrkuqlkj dh x;h A ysfdu ifjoknh }kjk nLrkostkr miyc/k ugha djok;s x;s A mDr nqdku dk chek 84]00]000@&:i;s rFkk Hk.Mkj ds dsUnzh; xksnke dk chek 66]00]000@&:i;s djok;k x;k] bl laca/k esa iz'kklu }kjk vR;f/kd LVkWd j[kus dk dksbZ dkj.k ugha crk;k x;k A vkx yxus ds laca/k esa QkekZflLV dks uksfVl fnukad 22-1-14 dks tkjh fd;k x;k A tkap esa tks/kiqj Hk.Mkj }kjk izLrqr chek Dyse dh lwph esa lfEefyr nokbZ;ksa esa 10]54]159-14@& :i;s dh 2 nokbZ;ka Hk.Mkj }kjk Ø; djuk ugha ik;k x;k A ifjokn izh esP;ksj gksus ls [kkfjt gksus ;ksX; gS A inokj tokc esa mijksDr rF;ksa dks nksgjkrs gq, ifjoknh QeZ dh nqdku esa vfu;ferrk ik;k tkuk] ifjoknh }kjk nqdku esa nokbZ;ksa dk LVkWd :i;s 82]16]000@&:i;s dk ugha gksuk vkSj QuhZpj] fQDplZ ,oa dEI;wVj dh dher 1]42]000@&:i;s ugha gksus ds ckotwn ifjoknh }kjk nkok jkf'k dh cStk ekax dh x;h gS] tks ifjoknh ikus dk gdnkj ugha gS A ifjoknh }kjk miyc/k djok;s x;s nLrkostkr ds vk/kkj ij uqdlku dk vkadyu 48]27]427@&:i;s dk fd;k x;k] ysfdu ifjoknh }kjk vko';d nLrkost miyc/k ugha djok;s tkus dh voLFkk esa nkos dk fuLrkj.k ugha gks ldk A vizkFkhZx.k }kjk lsok esa fdlh izdkj dh =qfV dkfjr ugha djuk crkrs gq, ifjoknh dk ifjokn 1]00]000@&:i;s gtkZus ds lkFk [kkfjt fd;s tkus dh izkFkZuk dh x;h A lk{; pj.k ij ifjoknh dh vksj ls Jh lksguyky y[kkuh dk 'kiFki= is'k fd;k x;k A vizkFkhZx.k dh vksj ls lk{; gsrq Jh ch-,y-ckfu;k ,oa losZ;j Jh vkj-ds-fiRrh o Jh vrqy diwj dk 'kiFki= is'k fd;k x;k A nksuksa i{kksa dh vksj ls fookn ls lacaf/kr lkFkZd nLrkostkr dh Nk;kizfr;ka is'k dh x;h A mHk; i{k ds fo}ku vf/koDrkx.k dh cgl lquh x;h rFkk i=koyh dk /;kuiwoZd voyksdu fd;k x;k A mHk; i{k ds ;ksX; vf/koDrkx.k }kjk vius vius vfHkopuksa o lk{; ds vuq:i vk;ksx ds le{k ifjokn esa cgl dh x;h A vizkFkhZ chek daiuh dh vksj ls fyf[kr cgl Hkh is'k dh x;h A ifjoknh dh vksj ls ;ksX; vf/koDrk us U;k; n`"Vkar IV(2006)CPJ 3 (SC) 'kksfcdk vVk;j cuke U;w bf.M;k ,';ksjsal daiuh fy-] I (2021) CPJ 215 (NC) Jh /kSu vkWVks VªkaliksVZ dkWjiksjs'ku cuke ;qukbZVsM bf.M;k ba';ksjsal daiuh] III(2016)CPJ 40(NC) jkenkl lsYl dkWjiksjs'ku cuke U;w bf.M;k ,';ksjsal daiuh fy- III (2016) CPJ 222 (NC) U;w bf.M;k ,';ksjsal daiuh fy- cuke izse QuhZpj o Qsfczds'ku o vU;] IV(2009) CPJ 46 (SC) U;w bf.M;k ,';ksjsal daiuh fy- cuke iznhi dqekj] jktLFkku mPp U;k;yk; dk fu.kZ; n`"Vkar nh U;w bf.M;k ,';ksjsal daiuh fy- cuke egs'k dqekj /kukor o vU; Mh-ch-Lis'ky vihy ¼fjV½ uacj 205@08 fu.kZ; fnukad 8-5-2008] 2009(1)WLN 397 (RAJ) Hkwckjke cuke LVsV vkWQ jktLFkku o vU; 2003(2) WLN 505 mn`r fd;s A tcfd ;ksX; vf/koDrk vizkFkhZ chek daiuh us ekuuh; jk"Vªh; miHkksDrk fookn izfrrks"k vk;ksx] ubZ fnYyh ds U;k; n`"Vkar 2020 3 ,ulhts 683 ¼,ulh½ eSllZ lksfyfMDl bf.M;k cuke U;w bf.M;k ,';ksjsal daiuh fy- ekuuh; loksZPp U;k;ky; dk AAA ¼2009½ lhihts 90 lqizhe dksVZ] flDdk isij fy- cuke us'kuy ba';ksjsal daiuh fy-] IV(2009)CPJ 208 (NC) vfgalk esfMdkst cuke us'kuy ba';ksjsal daiuh fy-] ekuuh; jk"Vªh; miHkksDrk fookn izfrrks"k vk;ksx] ubZ fnYyh ds U;k; n`"Vkar fjfotu fifV'ku uacj 4535@2010 Jhfuokl 'kekZ cuke ;qukbZVsM bf.M;k ba';ksjsl a daiuh fy- fu.kZ; fnukad 20-3-2017] fjfotu fifV'ku uacj 2335@2016] vrqy dqekj cuke us'kuy ba';ksjsal daiuh fy- fu.kZ; fnukad 31-01-2018 ,oa fjfotu fifV'ku uacj 1624@2011] fl)ukFk pkScs cuke czkap eSustj] fn vksfj,.Vy ba';ksjsal daiuh fy- fu.kZ; fnukad 11-8-2017 mn`r fd;s A geusa mHk; i{k ds rdksZa ij euu fd;k rFkk izLrqr U;k; n`"Vkarksa dk llEeku v/;;u fd;k A tSlk fd mijksDr of.kZr rF;ksa ls izdV gksrk gS fd ewyr% ifjoknh tks/kiqj lgdkjh miHkksDrk gksylsy Hk.Mkj us eFkqjknkl ekFkqj vLirky esa fLFkr dkm.Vj la[;k&4 esa fnukad 19-2-11 dks ?kfVr vkxtuh dh ?kVuk esa gq, uqdlku ds Dyse dks iwoZ esa vizkFkhZ chek daiuh }kjk fnukad 17-10-12 dks dfFkr rkSj ij nLrkostkr o lwpuk,a ;Fkk le; miyC/k ugha djokus ds dkj.k fujLr fd;k tkuk fdUrq mlds i'pkr ifjoknh dh vksj ls fof/kd uksfVl Hksts tkus ij iqu% nkos dks [kksyuk crkrs gq, ckotwn nLrkostkr miyC/k djokus ds Lo;a }kjk izLrqr nkok jkf'k 83]58]000@&:i;s ugha fn;s tkus dks lsok esa deh crkrs gq, ifjokn izLrqr fd;k ,oa mDr jkf'k ds vfrfjfDr gtkZuk fnyk;s tkus dh izkFkZuk dh A fdUrq Lo;a vizkFkhZ chek daiuh ds tokc ds vuqlkj ,d ckj nkok vLohdkj djus ds i'pkr iqu% nkos dks [kksyus ds ckn ifjoknh dh vksj ls izLrqr nLrkostksa dks n`f"Vxr j[krs gq, 48]27]427@&:i;s dk uqdlku gksus dk vkadyu fd;k tkuk crk;k ,oa Lo;a }kjk fdlh izdkj dh lsok esa =qfV dkfjr ugha djuk crkrs gq, ifjokn dks fujLr djus dh izkFkZuk dh x;h A ifjoknh tks/kiqj lgdkjh miHkksDrk gksylsy Hk.Mkj dh vksj ls izLrqr lk{kh lksguyky y[kkuh egkizca/kd tks/kiqj lgdkjh miHkksDrk gksylsy Hk.Mkj us vius 'kiFki= esa vizkFkhZ chek daiuh }kjk ,slk dksbZ nLrkost is'k ugha djus ds dkj.k fd ifjoknh tks/kiqj lgdkjh miHkksDrk gksylsy Hk.Mkj dk nkok dsoy 48]27]427@&:i;s dk gh okftc gks] mDr fu/kkZj.k dks fookfnr fd;k gS A lkFk gh ;g dgk x;k fd mDr jkf'k 48]27]427@&:i;s dk Hkqxrku Hkh ugha dj 4 fuf'pr gh vizkFkhZ chek daiuh us lsok esa deh o =qfV dkfjr dh gS A vizkFkhZ chek daiuh dh vksj ls vius ofj"B e.My izca/kd Jh ch-,y-ckfu;k] losZ;j jktdqekj fiRrh ,oa vrqy diwj ds 'kiFki= is'k fd;s gSa A nksuksa gh i{kksa dh vksj ls fofHkUu nLrkostkr izLrqr fd;s x;s gS A ifjokn yfEcr jgus ds nkSjku ifjoknh dh vksj ls ,d izkFkZuki= ckcr vfrfjDr lk{; fjdkWMZ ij ysus izLrqr fd;k x;k] ftlds lkFk jftLVªkj lgdkjh lfefr] jkt- t;iqj }kjk fnukad 7-12-15 gsrq bl izdj ls lacaf/kr foHkkxh; tkap dk ifj.kke o funsZ'k izn'kZ 25 izLrqr fd;s x;s A mDr izkFkZuki= fnukad 7-7-21 ds vk;ksx ds vkns'k }kjk Lohdkj fd;k x;k ,oa vfrfjDr lk{; ds :i esa 'kiFki= o fjiksVZ dks vfHkys[k ij ysus dk vkns'k ikfjr fd;k x;k A cgl ds nkSjku ;ksX; vf/koDrk ifjoknh us losZ;j Jh vrqy diwj ,.M daiuh dh vksj ls izLrqr vafre losZ fjiksVZ esa n'kkZ;s vuqlkj {kfrxzLr LVkWd dh jkf'k 67]56]616-46 :i;s esa ls EXPIRED STOCK/STOCK ABOUT TO EXPIRE(SEE ANN-2) ds varxZr 3]20]046-72 ,oa RATE VARIATION IN ABSENCE OF PROOF /VAT/SLOW MOVING STOCK ETC. @ 25 % ds rkSj ij 1]609]142-44 :i;s dh jkf'k de fd;s tkus dks fookfnr fd;k gS A EXPIRED STOCK/STOCK ABOUT TO EXPIRE(SEE ANN-2) dh jkf'k 3]20]046-72 esa ls losZ;j }kjk ekg ekpZ 2011 dks ,Dlik;j gksus okyh nokbZ;ksa ,oa muds ewY; 1]70]315-70 dks xyr gksuk crk;k ,oa mDr jkf'k 3]20]046-72 :i;s esa ls de fd;s tkus ;ksX; gksuk crk;k A ;ksX; vf/koDrk vizkFkhZ chek daiuh us gkykafd lrgh rkSj ij losZ;j dh fjiksVZ esa mDr en esa dh x;h lai.w kZ dVkSfr dks lgh gksuk crk;k fdUrq mDr dVkSfr ds lac/k esa vk;ksx }kjk fopkj djus ij ge ;g ikrs gSa fd Lohd`r rkSj ij vkxtuh dh ?kVuk fnukad 19-2-11 dks ?kfVr gqbZ Fkh ,slh fLFkfr esa ekpZ 2011 ls ,Dlik;j gksus okyh nokbZ;ksa dks ;g dgrs gq, fd ;g nokbZ;ka ,Dlik;j gksus ds djhc Fkh] blfy, buds uqdlku gsrq chek daiuh mRrjnk;h ugha gS] ;g lgh Bgjk;s tkus ;ksX; ugha gS A bl izdkj bl laca/k esa ;ksX; vf/koDrk ifjoknh dh vkifRr Lohdkj fd;s tkus ;ksX; gS ,oa izn'kZ&2 lwph esa ekpZ 2011 ls ,Dlik;j gksus okyh tks nokbZ;ka 'kkfey dh x;h gS mudh jkf'k 1]70]315-70 :i;s dqy jkf'k 3]20]046-72 :i;s esa ls de fd;s tkus ;ksX; ik;k tkrk gS ,oa mDr en esa 1]49]731-02 dh jkf'k gh LVkWd osY;w ds vuqlkj n'kkZ;h jkf'k 67]56]616-46 :i;s esa ls de fd;s tkus ;ksX; ik;k tkrk gS A 5 tgka rd RATE VARIATION IN ABSENCE OF PROOF /VAT/SLOW MOVING STOCK ETC. @ 25 % ds :i esa 16]09]142-44 jkf'k losZ;j }kjk de fd;s tkus dk lac/a k gS] bl lac/a k esa vizkFkhZ chek daiuh ds vfHkopu ,oa lk{; dks ns[kus ij ge ;g ikrs gSa fd oLrqr% mDr en esa dh x;h dVkSfr dh jkf'k ds ckcr dksbZ foLr`r fooj.k izLrqr ugha fd;k x;k gS A ;gka rd fd Lo;a vizkFkhZ chek daiuh ds ofj"B e.My izca/kd Jh ch-,y-ckfu;k ,oa lacfa /kr losZ;j Jh vrqy diwj us vius 'kiFki= esa Hkh bl en esa dh x;h dVkSfr dh u rks dksbZ O;k[;k dh gS] u gh bl dVkSfr dh fof'k"V;ka ¼details½ O;Dr fd;s gSa A ;g mYys[kuh; gS fd ;ksX; vf/koDrk vizkFkhZ chek daiuh us viuh fyf[kr cgl esa Hkh dVkSfr ds mDr en dks Li"V ugha fd;k gS A mijksDrkuqlkj mHk; i{k ds vfHkopuksa dk ftl izdkj mYys[k fd;k x;k mlds vuqlkj ;|fi ifjoknh tks/kiqj lgdkjh miHkksDrk gksylsy Hk.Mkj us vius }kjk izLrqr Dyse dh jkf'k 82-16 yk[k :i;s gksuk crk;k gS fdUrq losZ fjiksVZ ls ;g Li"V gS fd ifjoknh }kjk izLrqr Dyse esa {kfrxzLr nokbZ;ksa dh jkf'k dh ekax dh x;h gS] og foØ; ewY; ij vk/kkfjr gS A tcfd losZ;j us {kfr fu/kkZj.k gsrq vkx ls {kfrxzLr nokbZ;ksa ds LVkWd dh [kjhn dh dher ds vuqlkj Dyse dh x;h jkf'k dks fu/kkZfjr fd;k gS A viuh fjiksVZ esa losZ;j us LOSS CLAIMED ds en esa bl ckcr fLFkfr Li"V dh gS] tks fuEukuqlkj gS%& The insured initially intimated to us their claim for about Rs. 82.16 Lacs however we observed that the same was based on their sale price basis. In this regard on our query the insured subsequently furnished their cost price (see Enci- 8 attached with copy of claim form). However as detailed later no proof of cost has been provided.
bl ckcr ;ksX; vf/koDrk ifjoknh us cgqr vf/kd fojks/k ugha djrs gq, losZ;j }kjk LOSS CLAIMED ds laca/k esa fu/kkZj.k ds vk/kkj dks fookfnr ugha fd;k ,oa LOSS CLAIMED dh jkf'k 67-57 yk[k :i;s dks ,d izdkj ls Lohdkj fd;k fdUrq mijksDrkuqlkj losZ;j }kjk nksuksa enksa esa Øe'k% EXPIRED STOCK/STOCK ABOUT TO EXPIRE(SEE ANN-2) ds varxZr 3]20]046- 72 ,oa RATE VARIATION IN ABSENCE OF PROOF /VAT/SLOW MOVING STOCK ETC. @ 25 % 1]609]142-44 :i;s dh dh x;h dVkSfr dks 6 fookfnr fd;k A losZ;j us viuh fjiksVZ esa fd;s x;s ewY;kadu ds vk/kkj ds :i esa mijksDrkuqlkj rF; izdV fd;s gS %& BASIS OF INDICATIVE ASSESSMENT During the survey we obtained computerized stock record of the affected location from their centralized server. after scrutiny of the same we observed that stock valued at Rs. 3,20,046.72 was either expired or was about to expire within about a month i.e. by March'11 as detailed in attached Ann-2. This stock has been excluded from the total stock of Rs. 67,56,616 (reportedly based on the cost price). During the survey we requested the insured to provide us purchase bills of the claimed items however despite reminding for the same the insured repeatedly provided us copies of their counter transfer memos. In absence of authentic cost proofs, variations, slow moving/dead stock, discounts etc. a deduction of 25% has been made from the claim for these parameters as detailed in attached Ann-1 for the purpose of indicative assessment. The claimed items were badly damaged (as is evident from the attached photographs) thus no salvage was salable. In fact the claimed items were meant for medical/human use and there could be potential danger of some infections due to the fire, smoke, water etc., thus as discussed with the insures, we have not adjusted any salvage from the assessment, subject to the insures deciding about its destruction.
mDr pj.k esa fd;s x;s rF;ksa ls tkfgj vkrk gS fd losZ;j us 25 izfr'kr dh nj ls VARIATION IN ABSENCE OF PROOF /VAT/SLOW MOVING STOCK ETC ds rkSj ij dVkSfr dh gS fd ifjoknh }kjk ewy ijpst fcYl miyc/k ugha djok;s x;s ,oa dsoy dkm.Vj VªkalQj ehekst miyc/k djok;s A ,slh fLFkfr esa izekf.kr rkSj ij {kfrxzLr nokbZ;ksa ds ewY; ds izek.k ds vHkko esa mDr nj ls dVkSfr dh x;h A fdUrq gekjs fouez erkuqlkj LVkWd dh fLFkfr ds lac/a k esa oLrqr% ifjoknh i{k us leLr lqlaxr nLrkostkr vizkFkhZ chek daiuh ds losZ;j dks miyC/k djok fn;s gS A ;g Hkh mYys[kuh; gS fd tks tkap fjiksVZ jftLVªkj lgdkjh lfefr;ka] jktLFkku t;iqj }kjk dh x;h foHkkxh; tkap ls lacaf/kr vfrfjDr lk{; ds rkSj ij izLrqr dh x;h gS] mlesa Hkh fcanq la[;k&2 tkap fu"d"kZ] tkap ifj.kke ,oa funsZ'k fuEukuqlkj crk;k x;k gS%& 7 fcanq la[;k 2 tks/kiqj Hk.Mkj ds eFkqjknkl ekFkqj vLirky ds nok dkm.Vj la[;k 4 esa vkxtuh dh fnukad 19-2-11 dks Hk.Mkj ds fjdkWMZ ds vuqlkj fdruk LVkWd 'ks"k Fkk D;k Hk.Mkj ds fjdkWMZ ds vuqlkj mDr LVkWd jkf'k dk feyku gksrk gS A ;fn ugha gks rks blds fy, Hk.Mkj ds dkSu dkSu vf/kdkjh@deZpkjh nks"kh gS Li"V foRrh; ,oa iz'kklfud uketn nkf;Ro fu/kkZfjr fd;k tkos A tkap fu"d"kZ tkap fjiksVZ ds vuqlkj tks/kiqj Hk.Mkj ls izkIr lwph@fjdkWMZ@nLrkost ds vuqlkj ,oa gkMZ fMLd fjdojh ds i'pkr izkIr MkVk ds vk/kkj ij fnukad 19-2-11 dks dqy LVkWd 10272244-82 Fkk ftlesa ls vkxtuh dh ?kVuk ds ckn chih,y] isa'ku] vU; lsy ds isVs dqy 2883417-11 dh ØsfMV nh tkus ds ckn dqy 8216009-71 dk nkf;Ro fnukad 19-2-11 dks 'ks"k jgrk gS A 'ks"k jkf'k 8216009-71 dk Hk.Mkj ds nkf;Ro 'kk[kk jftLVj ls feyku gksrk gS fcanq ds lac/a k esa dksbZ foRrh; vFkok iz'kklfud vfu;ferrk fd;k tkuk izekf.kr ugha gksrk gS A tkap ifj.kke ,oa funsZ'k nok dkm.Vj la[;k 4 dk fnukad 19-2-11 dks vkxtuh ds le; ds LVkWd dk Hk.Mkj ds nkf;Ro 'kk[kk jftLVj ls feyku gksrk gS vr% mDr fcanq lafpr fd;k tkrk gS A blls ifjoknh i{k ds ekeys dks leFkZu feyrk gS fd fnukad 19-2-11 ds LVkWd dh fLFkfr ftl izdkj ifjoknh i{k }kjk vius Dyse esa n'kkZ;h x;h gS og lgh Fkh A vU;Fkk Hkh ;g ns[krs gq, fd Lohd`r rkSj ij ikWfylh ds vuqlkj eFkqjknkl ekFkqj vLirky ds dkm.Vj la[;k&4 dh chek jkf'k 84]00]000 :i;s fu/kkZfjr dj vizkFkhZ chek daiuh }kjk vU; dkm.Vjksa o lsUVªy LVkWd dk chek /ku r; djrs gq, lfEefyr :i ls chek jkf'k fu/kkZfjr dj izhfe;e izkIr fd;k x;k Fkk vFkkZr~ 84]00]000 :i;s ds LVkWd dh lhek rd uqdlku gksus ij chek daiuh mldh {kfriwfrZ gsrq mRrjnk;h Fkh A blds vfrfjDr Lo;a losZ;j }kjk LVkWd dh dher Ø; ewY; ds vuqlkj fu/kkZfjr djrs gq, ifjoknh i{k }kjk Dyse esa foØ; ewY; ds vk/kkj ij n'kkZ;s vuqlkj jkf'k ds LFkku ij Lo;a }kjk losZ fjiksVZ esa n'kkZ;s vuqlkj 67-56 yk[k :i;s fu/kkZfjr dh x;h gS vFkkZr~ bl lhek 8 rd LVksd gksus dh larqf"V losZ;j }kjk dh x;h Fkh A ;g Hkh mYys[kuh; gS fd losZ;j dh fjiksVZ esa LVkWd dk lai.w kZ fooj.k n'kkZ;k x;k gS ftlesa nokbZ dk uke] iSd] cSp la[;k] ,Dlik;jh MsV] DokafVVh] jsV DysEM] ,ek.mV DysEM- n'kkZ;k x;k gS A bl izdkj losZ;j }kjk dfFkr rkSj ij ijpst fcyksa dks ugha n'kkZ;s tkus dh fLFkfr esa mDr en esa 25 izfr'kr dh nj ls dVkSfr fd;k tkuk gekjs fouez erkuqlkj lgh Bgjk;s tkus ;ksX; ugha gS A tks U;k; n`"Vkar ;ksX; vf/koDrk vizkFkhZ }kjk dfFkr rkSj ij ifjoknh i{k }kjk losZ;j dk ys[kk&tks[kk o LVkWd ds laca/k esa laiw.kZ nLrkostkr miyc/k ugha djokus ds lac/a k esa izLrqr fd;s x;s gS] os gekjs fouez er esa fopkjk/khu izdj.k ds rF;ksa o ifjfLFkfr;ksa ls fHkUu rF;ksa o ifjfLFkfr;ksa esa ikfjr fu.kZ; gS D;ksfa d fopkjk/khu ekeys esa LVkWd dh fLFkfr u dsoy Lo;a losZ;j us viuh fjiksVZ esa foLr`r :i ls n'kkZ;h gS cfYd foHkkxh; tkap esa foHkkxk/;{k jftLVªkj] lgdkjh lfefr;ka us Hkh ?kVuk ds fnu Dyse esa n'kkZ;s vuqlkj LVkWd gksus dks izekf.kr ekuk gS A mijksDr foospukuqlkj losZ;j dh fjiksVZ esa n'kkZ;s vuqlkj Ø; ewY; ds vk/kkj ij Dyse yksl dh jkf'k 67]56]616-46 :i;s dks ge lgh gksuk ikrs gS fdUrq mijksDrkuqlkj nks enksa esa dh x;h dVkSfr esa ls izFke dVkSfr EXPIRED STOCK/STOCK ABOUT TO EXPIRE(SEE ANN-2) ds en esa 3]20]046-72 :i;s ds LFkku ij 1]49]731-02 :i;s gh de fd;s tkus ;ksX; ik;s tkrs gSa ,oa f}rh; dVkSfr RATE VARIATION IN ABSENCE OF PROOF /VAT/SLOW MOVING STOCK ETC. @ 25 % ds rkSj ij 16]09]142-44 :i;s dk dksbZ U;k;ksfpr vk/kkj gksuk ugha ik;k tkrk A rn~uqlkj mDr en esa dVkSfr lgh Bgjk;s tkus ;ksX; ugha ik;h tkrh vFkkZr~ losZ;j }kjk fd;s x;s vkadyu vuqlkj 48]27]427-30 :i;s ds vfrfjDr mijksDrkuqlkj ANN-2 UNEXPIRED STOCK/STOCK ABOUT ds en esa dh x;h dVkSfr dh jkf'k 1]70]315-70 :i;s rFkk RATE VARIATION IN ABSENCE OF PROOF /VAT/SLOW MOVING STOCK ETC. @ 25 % ds en esa dh x;h dVkSfr 16]09]142-44 :i;s dh jkf'k Hkh ifjoknh izkIr djus dk vf/kdkjh gS A rn~uqlkj ifjoknh vizkFkhZ chek daiuh }kjk ns; dqy jkf'k 66]06]885-44 :i;s izkIr djus dk vf/kdkjh gS ,oa bl ij ifjokn izLrqr djus dh fnukad 24-10-2013 ls vnk;xh rd 6 izfr'kr okf"kZd nj ls C;kt Hkh izkIr djus dk vf/kdkjh gS A izdj.k ds rF;ksa o ifjfLFkfr;ksa esa ifjoknh dks gtkZus ds rkSj ij 1]00]000@& 9 :i;s ,oa ifjokn O;; ds 50]000@&:i;s Hkh vizkFkhZ chek daiuh ls fnyk;s tkuk mfpr izrhr gksrk gS A vkns'k vr% ifjoknh dk ifjokn fo:) vizkFkhZx.k la;qDr ,oa i`Fkd&i`Fkd :i ls Lohdkj fd;k tkdj vkns'k fn;k tkrk gS fd vizkFkhZx.k fu.kZ; rkjh[k ls nks ekg ds Hkhrj ifjoknh dks mijksDr fu.kZ;kuqlkj ns; dqy chek jkf'k 66]06]885-44 ¼v{kjs NklB yk[k N% gtkj vkB lkS fip;klh :i;s pkSekfyl iSls ek=½ e; ifjokn izLrqr djus dh fnukad 24-10-2013 ls vnk;xh rd 6 izfr'kr okf"kZd nj ls C;kt ds vnk djs A lkFk gh ifjoknh dks gtkZus ds rkSj ij 1]00]000@&:i;s ¼v{kjs ,d yk[k :i;s½ ,oa ifjokn O;; ds 50]000@&:i;s ¼v{kjs ipkl gtkj :i;s½ dqy 1]50]000@&:i;s ¼v{kjs ,d yk[k ipkl gtkj :i;s½ Hkh vnk djsA ¼lat; Vkd½ ¼vrqy dqekj pVthZ½ lnL; lnL; ¼U;kf;d½ 10