suggested solutions - ca sri lanka...suggested solutions (ke3), september 2015 page 3 of 3 tpil02....

Suggested Solutions (KE3), September 2015 of 1

SUGGESTED SOLUTIONS

KE3 – Fundamentals of Taxation & Law

September 2015


gFjp m

tupapay;

gFjp 1

tpil 01 1.1.

1.2.

1.3.

1.4.

1.5.

(nkhj;jk; 10 Gs;spfs;)

fw;wypd; tpisT : 2.1.3 rupahd tpil: C

fw;wypd; tpisT : 3.1.2. rupahd tpil : A

fw;wypd; tpisT : 4.3.1. rupahd tpil : C

fw;wypd; tpisT : 5.1.2. rupahd tpil : C

fw;wypd; tpisT : 5.2.4. rupahd tpil : D


tpil 02.

2.1

2.2

2.3

2.4

2.5


fw;wypd; tpisT : 1.2.1

rupahd tpil :

tUkhd tup> ngWkjp $l;batup> Njr epu;khztup. nghUshjhu Nritf;fl;lzk; > Kj;jpiu tup>

fw;wypd; tpisT : 3.1.3 rk;ge;jg;gl;l epajpr;rl;l fopg;gdTfis nra;tjdhy; xU fk;gdpapd; epajpr;rl;l tUkhdk; >tupkjp tUkhdk;> kw;Wk; tup tUkhdj;jpid fzpg;gpLjy;. rupahd tpil :

tpahghuj;jpypUe;J nrk;ikahf;fpa ,yhgk; 950,000 ngw;w gq;F ,yhgk; –epajpr;rl;l tUkhdj;jpd; xU gFjpahf mikahJ nkhj;j epajpr;rl;l tUkhdk; 950,000 fop: Kd; nfhz;L te;j el;lk; (150,000) tupkjp tUkhdk; 800,000 fop: mq;fPfupf;fg;gl;l ju;kjhgdj;jpw;f;fhd ed;nfhil (50,000) tupkjp tUkhdk; 750,000

fw;wypd; tpisT : 3.1.5.

rupahd tpil : (i) gfpuj;jf;f ,yhgj;jpy; Mff; Fiwe;jJ 10% gq;F ,yhgkhdJ toq;fg;gl

Ntz;Lk;. (ii) 30 nrg;lk;gu; my;yJ mjw;F Kd;G nkhj;j gq;F ,yhgq;fs; toq;fg;gl

Ntz;Lk;.mjhtJ tupkjp Mz;bd; njhlf;fj;jpypUe;J 18khjq;fspDs; Nkw;nfhs;sg;gl Ntz;Lk;.

fw;wypd; tpisT : 4.2.1.

rupahd tpil : jpulbid Nfhitg;gLj;Jtjw;f;fhd jpfjpapypUe;J 18khjq;fSf;Fs; . mjhtJ 31Nk 2016 md;W my;yJ mjw;F Kd;G.

fw;wypd; tpisT : 4.5.3

rupahd tpil : njhopy; tUkhdj;jpy; ciof;Fk;NghNj nrYj;Jk; tup kw;Wk; tl;b tUkhdj;jpy;

Kiwahf fopf;fg;gl;bUf;fpd;w gbapdhy;> mtUila tUkhdj;jpul;bid

rku;g;gpf;fg;gl Ntz;ba Njit mtUf;F ,y;iy. ,jd; fUj;Jahnjdpy; mtUila tUkhdkhdJ ,Wjpahdjhf fUjg;gl;lJ.


gFjp 2

tpil 03

lhf;lu; Uthd;;

2014/15 tupkjpahz;Lf;F nrYj;jNtz;ba tUkhdtup fzpg;gPL

Gpujhd njhopy;jUeuplkpUe;jhd njhopy; tUkhdk;

rk;gsk; - 135,000 x 12

1,620,000 jdpg;gl;l gpuahzj;jpw;f;fhd kPsspg;G (,J xt;nthU khjKk; &gh50>000f;F Fiwthf cs;sJ. vdNt tupapypUe;J tpyf;F ngWfpwJ.)

njhiyNgrp gl;baypd; kPsspg;G 38,000 x 50%

19,000

kUj;Jt nryTf;fhd kPsspg;G ,

200,000 Nrkyhg epjpaj;jpw;F njhopy; jUeupd; gq;fspg;G (csehl;L ,iwtup Mizahsupdhy; mq;fpfupf;fg;gl;l epjpak; vd;wgbahy; tuptpjpf;fg;glkhl;lhJ.)

-

1,839,000

,uz;lhtJ njhopy; jUeuplkpUe;jhd njhopy; tUkhdk; -'924,000/84 x100

1,100,000

njhopy;pUe;jhd epajpr;rl;l tUkhdk;

2,939,000

Tpahghu tUkhdk; + -

Tpahghu $w;wpd; gb Njwpa ,yhgk;

11,777,000

,uj;j mKf;fkhdpapd; tpw;gid ,yggk; (Fwpg;G1)

2,000

ntspehl;L tUkhdk; -tjptplk;;-123,000-mDkjpf;fg;gl;lJ

Ke;ja tUl nrk;ikahf;fpa ,yhgk; =872,000 (1>872>000,y; 2%=37440) 54>000-37>440 16,560

kidtpf;F nrYj;jpa rk;gsk; –mDkjpf;fg; l;lJ.

kUj;Jt cgfuz nfhs;tdT 75,000

Gjpa mKf;fkhdpf;fhd ngWkhd Nja;T tpLnjhif =21,000 @33 1/3%

7,000

Gjpa kUj;Jt cgfuzj;Jf;fhd ngWkhd tpLnjhif=54,000 @33 1/3%

18,000

1,868,560 27,000

fw;wypd; tpisT : 2.2., 2.3 kw;Wk; 2.4

rupahd tpil:


nrk;ikahf;fg;gl;l ,yhgk;

1,841,560

kidtpf;F nrYj;jpa rk;gsk;

175,000

nkhj;j epajpr;rl;l tUkhdk;

4,955,560

fop: ruj;J 32,y; fPohd fopg;gdTfs;

jpUkzj;jpwf;fhf vLf;fg;gl;l flDf;fhd nrYj;jg;gl;l tup

mDkjpf;fg;glhJ

-

tupkjptUkhdk;

4,955,560

fop: jfik nfhLg;gdTfs;

- njhopy; tUkhdj;jpw;f;fhd jifik nfhLg;gzTfs;

100,000

- Copau; Nrkyhg epjpaj;jpw;f;fhd gq;fspg;G-xU jifik nfhLg;gdT my;y

- Mal; fhg;GWjp fl;lzk; &.80,000 (Ugh . 75,000 kw;Wk; tuptjptUkhdj;jpy; 1/3gFjp),jpy; Fiwthdjpw;F kl;Lg;gLj;jg;gLk;

75,000

- fhg;GWjp: Fzg;gL;j;j Kbahj tpahjp -100% mDkjpf;fg;gl;lJ

75,000

- flDf;fhd %yjd kPs; fl;lzk;-xU jfik nfhLg;gzT my;y(Fwpg;G 2)

(250,000)

jdpegUf;fhd tUkhd tpLnjhif

(500,000)

tuptpjptUkhdk;

4,205,560

nkhj;j tUkhdtup fzpg;gPL

Kjy; 500,000 4% 20,000 ,uz;lhtJ 500,000 8% 40,000 %d;whtJ 500,000 12% 60,000

tpahghu tUkhdk;-njhopy;epGduhf(59f) 1,841,560 12% 220,987

864,000 16% 138,240

4,205,560

nrYj;j Ntz;ba nkhj;j tUkhdup

479,227

fop: tup tuTfs;

Rakjpg;gPl;L tup nfhLg;gzT

20,000

ciof;Fk; NghNj nrYj;jk; tup - Kjd;ik njhopy;jUeu;

91,000

ciof;Fk; NghNj nrYj;jk; tup - ,uz;lhtJ njhopy;jUeu;

176,000

(287,000)

nrYj;j Ntz;ba kpFjp tup -

192,227


Fwpg;G1:

gioa ,ae;jpuj;jpw;F %yjd tpLnjhif Nfhug;glhjjdhy; ,uj;j mOj;jkhdpapd;

tpw;gidapy; nrk;ikahf;fg;gl;l ,yhg/el;lj;jpw;F tup tpjpf;fg;glkhl;lhJ .

Fwpg;G 2:

tUkhdk; KOtJk; njhopy; tUkhdkhf ,Ug;gjdhy; jfik nfhLg;gdthf vJTk;

fopf;fg;gl KbahJ .,Ug;gpDk; > ,tu; Vida tUkhd %yfj;jpid NghJkhd

msT nfhz;bUg;gjdhy; MAs; fhg;GWjp fl;lzk; kw;Wk; kUj;Jt fhg;GWjp

fl;lzj;jpid Vda tUkhd msTf;F fopf;f KbAk;.



gphpT – 01

tpil - 04

4.1

fw;wypd; gad;tpisTfs; 1.1.1 - ,yq;if rl;l Kiwapd; gpujhd fpisfisAk;

mtw;wpd; tfpgq;FfisAk; ,dq;fhz;f.

rhpahd tpil : B

tof;fhnwhd;W ePjpkd;wq;fspdhy; rl;lj;jpd; Njhw;Wthnahd;whf mq;fPfupf;fg;

gLtjw;F tpilapy; jug;gl;Ls;s Vida epge;jidfs; ahTk; fhzg;gLjy;

Ntz;Lk;. mNjNghd;W> Fwpg;gpl;l tof;fhnwhd;W rl;lj;jpd; Njhw;Wthnahd;whf

ePjpkd;wq;fspdhy; mq;fPfhpf;fg;gLtjw;F> fPo;epiyr; rl;lthf;fkhf mJ

ghuhSkd;wj;jpdhy; epiwNtw;wgl Ntz;Lk; vd;w Njitaw;wJ.

4.2

fw;wypd; gad;tpisTfs;: 3.1.1- nghUl;fs; tpw;gidfSf;fhd xg;ge;jk; xd;Wf;Fk;

gzpfs; kw;Wk; %yg;nghUl;fs; njhlu;ghd xg;ge;jq;fSf;Fk; ,ilapyhd

NtWghl;ilAk;> Fwpg;gpl;l nghUl;fspd; tFg;ghf;fj;ijAk; Muha;f.

rupahd tpil : B

4.3

fw;wypd; gad;tpisTfs;: 5.6.1 jdJ KftHfshy; nra;ag;gl;l nray;fs;

njhlHghd mur nghWg;Gilik gw;wp tpsf;Ff.

rhpahd tpil : B

Vida midj;J tpilfspYk; jdJ KftHfshy; nra;ag;gl;l nray;fs;

njhlHghf muR nghWg;Gilikiaf; nfhz;bUf;fhjitfshFk;.

4.4

fw;wypd; gad;tpisTfs;: 6.2.2 thlifahsH kw;Wk; nrhe;jf;fhupd; flg;ghLfis

gl;baypLf.

rhpahd tpil : C

Vida midj;Jk; thliff; nfhs;tdT cld;gbf;ifapd; fPohd thlifahsH

xUtUf;Fs;s flg;ghLfshFk;.


4.5

fw;wypd; gad;tpisTfs;: 8.11 Nkhrb> jpUl;L> ,yQ;rk;> gzj;Ja;jhf;fy; (Money

Laundering) ftdaPdk; vd;gtw;iw tiuaiw nra;tJld;> mtw;wpdJ gpujhd

ghJfhg;Gf;fisAk; tpsf;Ff.

rupahd tpil : C

Vida midj;jk; jpUl;Lf;fhd ghJfhg;Gf;fNs.



tpil 05

5.1

fw;wypd; gad;tpisTfs;: 2.1.1 typjhd xg;ge;jnkhd;wpw;fhd Njitg;ghLfshd

mjhtJ nfhilKidTk; Vw;Gk;> rl;l cwTKiwnahd;wpid cUthf;Fk;

kdvz;zk;> gpujpgad; (Laesio enormis - mrhjhuz CW vd;w fUj;Njw;gpidAk;

cs;slf;fpajhd)> jifik kw;Wk; tbtk; vd;gtw;iw tpsf;Ff.

xg;ge;j cld;gbf;if> nfhilKidTk; Vw;Gk;> xg;ge;jj;jpw;fhd jifik> xg;ge;j

tiffs;> rk;kjj;jpw;fhd cz;ikj;jd;ik vd;gtw;iwAk; tiuaiw nra;jy;.

xg;ge;jr; rl;lj;jpNy xU Vw;gpid typjhdjhff; fUJtjw;F mJ gpd;tUk;

tpjpfSld; ,zq;fpapUf;f Ntz;Lk;.

nfhilKidT typjhf ,Uf;Fk; rkaj;jpy; Vw;G nra;ag;gl;bUf;f Ntz;Lk;.

Vw;ghdJ KOikahdjhfTk;> epge;jidaw;wjhfTk; ,Uf;f Ntz;Lk;.

Vw;ghdJ jifikapoe;jjhf ,Uf;f Ntz;Lk;.

Vw;ghdJ nfhilKiditr; nra;jtUf;F nrd;wile;jpUf;f Ntz;Lk;.

5.2

fw;wypd; gad;tpisTfs;: 3.2.1 nghUl;fs; tpw;gidf;fhd xg;ge;jj;jpy;

gpuNahfpf;fg;gLfpd;wjhd cl;fpilahd epge;jidfisAk; fl;LWj;Jf;fisAk;

tpsf;Ff.

,j;njhiyf;fhl;rpapd; cupj;J njhlHghf 1896Mk; Mz;bd; 11Mk; ,yf;f

nghUl;fs; tpw;gid fl;lisr; rl;lj;jpw;F mikthf fPo;tUk; cl;fpil thrfq;fs;

gpuNahfpf;fg;gLk;.

(i) nghUl;fspd; cupj;J thq;FgtDf;F nrd;wilAk; NghJ> tpw;gtdhfpa

Nltpl;rDf;F nghUl;fis tpw;gjw;fhd cupik fhzg;gl Ntz;Lk; vd;gJ

cl;fpilahd epge;jidahFk;

(ii) thq;Fgtd; njhiyf;fhl;rpapd; KOikahd cilikia mDgtpf;f

cupj;Jilatd; vd;gJ cl;fpilahd fl;LWj;jhFk;

(iii) nghUl;fs; tpw;gidapd; NghJ thq;FgtDf;F njupahj nghUl;fs;

njhlHghd VNjDk; Rikfs; my;yJ fl;lzq;fs; vd;gtw;wpypUe;J

ePq;fpaitfshfTk; nghUl;fs; mika Ntz;Lk; vd;gJ Nkyjpf cl;fpil

fl;LWj;J MFk;.

(nghUl;fs; tpw;gidf; fl;lisr;rl;lk; gpupT 13)


5.3

fw;wypd; gad;tpisTfs;: 1.4.1 ,j;jifa epWtdq;fs; xt;nthd;wpdJk; MSif

njhlHghd tfpgq;fpid tpsf;Ff.

gl;laf; fzf;fhsHfs; epWtfk;> ,yq;if fzf;fPl;Lj; juhjuq;fs; fz;fhzpg;Gr;

rig> gq;Ffs; kw;Wk; ghptHj;jid Mizf;FO> nfhOk;G gq;Fg;ghptHj;jid

mikg;G> KjyPl;Lr; rig> fk;gdpg; gjpthsH> Rq;fj; jpizf;fsk;> kj;jpa tq;fp

(ehzakhw;Wf; fl;Lg;ghl;L mk;rk;).

KjyPl;Lr; rigapd; gpujhd gzpfs; fPo;tUkhW:

ntspehl;L Neub KjyPLfisAk; cs;sf KjyPLfisAk; ftHe;jpOg;gjw;F.

tpz;zg;g epiyapypUe;J tzpfj;njhopw;ghL tiuapyhd nrad;Kiwapd;

midj;Jf; fl;lq;fspYk; KjyPl;lhsHfSf;F cjTtjw;F.

KjyPl;lhsHfs; ifj;njhopy; kw;Wk; tzpf ikaq;fis mikf;ff;$bathwhd

Vw;Wkjp nrad;Kiwg;gLj;jy; tyaj;jpid cUthf;Ftjw;Wk; epUtfpg;gjw;Fk;.

ntspehl;L nfhLf;fy; thq;fy; tUkhd tsq;fis gy;tifg;gLj;jYf;Fk;>

Vw;Wkjp tUkhdj;ij mjpfupf;fr; nra;tjw;Fk;.

5.4

fw;wypd; gad;tpisTfs;: 9.1.2 rHtNjr tzpf gpzf;Fj;jPh;Tr; nrad;Kiwia

tpsf;Ff.

nghJthf> kj;jpa];jj;jpd; nrad;Kiw gpd;tUkhW mikAk;:

gpzf;fpw;fhd jpwj;jth;fs; kj;jpa];juhf nraw;gLtjw;F eLepiyahd %d;whk;

egh; xUtiu epakpg;gh;

kj;jpa];j nrad;KiwahdJ kj;jp];juhYk; gpzf;fpd; jpwj;jth;fshYk;

$l;lhf jPh;khdpf;fg;gLk;

nghJthf> gpzf;fpd; xt;nthU jpwj;jtUk; gpzf;F njhlh;ghd Kf;fpa

tplaq;fis gl;baypl;L kj;jpa];jUf;Fk; Vida gpzf;F jpwj;jtUf;Fk;

rkh;g;gpg;gH

,jd;gpd;dh; kj;jpa];jh; jdJ Kbtpid vLg;ghH. ,e;j KbthdJ

jpwj;jth;fis fl;Lg;gLj;jhJ. Vw;gJk; kWg;gJk; jpwj;jth;fisg;

nghUj;jjhfNt mike;jpUf;Fk;

1988Mk; Mz;bd; 72Mk; ,yf;f kj;jpa];j rigr; rl;lk; (gphpT 10)MdJ

kj;jpa];jj;jpd; NghJ gpd;gw;w Ntz;ba nrad;Kiwia Fwpg;gpLfpwJ. nrad;Kiw

gpd;tUkhW:


a) &gh.250>000/-,w;F Fiwe;jsT ngWkjpAila vy;yh gpzf;FfSk; kj;jpa];j

rigf;F kj;jpa];jj;jpw;fhf Mw;Wg;gLj;jg;gLjy; Ntz;Lk;

b) kj;jpa];j rigahdJ gpzf;Fj; jpwj;jtHfis fye;JiuahlYf;F tUk;gb

mwptpj;jy; tpLf;Fk;

c) mtrpakhapd;> mj;jifa fye;JiuahlYf;F rhl;rpfisAk; Mtzq;fisAk;

nfhz;LtUk;gb Njitg;gLj;jyhk;

d) jPu;nthd;iw vl;Ltjw;Fj; ve;jsT fye;Jiuahly; NjitNah me;jsthd

fye;Jiuahlypd; vz;zpf;ifapid kj;jpa];j rig Vw;ghLnra;Ak;

e) (rl;lj;jpd; gphpT 13,d;gb) ,j;jifa nrad;Kiwfshdit rl;lj;jpd;fPo;

tpjpf;fg;gl;Ls;s fhyg;gFjpf;Fs; epiwTnra;ag;gLjy; Ntz;Lk;

f) jPu;nthd;W milag;ngw;wJk;> jPu;tpd; thrfq;fs; vOj;J%ykhfg; gjpT

nra;ag;gLtJld;> gpujhd kj;jpa];juhy; ifnaOj;jplg;gLjy; Ntz;Lk;

vd;gJld;> Njitf;Nfw;wtifapy;> gpzf;F jpwj;jtu;fSf;Nfh my;yJ

ePjpkd;wj;jpw;Nfh toq;fg;gLjy; Ntz;Lk;

g) jPu;nthd;W milag;ngwhj NghJ> gpujhd kj;jpa];jupdhy; ifnahg;gkpl;L jPHT

milag;ngwtpy;iy vd;w rhd;wpjo; xd;wpid rigahdJ toq;f Ntz;Lk;.

5.5

fw;wypd; gad;tpisTfs;: 8.2.1 gpd;tUk; rl;lq;fs; gw;wp RUf;fkhff; $Wf:

2006Mk; Mz;bd; 05Mk; ,yf;f gzj; Ja;jhf;fiyj; jLf;Fk; rl;lk;> 2006Mk;

Mz;bd; 19Mk; ,yf;f ,yj;jpuzpay; nfhLf;fy; thq;fy; rl;lk;> fdzp

njhlHghd Fw;wq;fs; rl;lk;> EfHNthH ghJfhg;Gr; rl;lk;> 2003Mk; Mz;bd; 36Mk;

,yf;f Gyikr;nrhj;Jf;fs; rl;lk;.

ifj;njhopy; tbtikg;G xd;wpid gjpT nra;tjd; gpujhd Nehf;fkhdJ

Fwpj;j nrhe;jf;fhuH mf;ifj;njhopy; tbtikg;G njhlHghd gpuj;jpNaf

nrhe;jj;jpid ngw;Wf;nfhs;SjyhFk;.

gjpT nra;ag;gl;l vy;yh tbtikg;Gf;fSk; “ifj;njhopy; tbtikg;Gg;

gjpTg;Gj;jfk;” vd;w nghJ Mtzj;jpYk; gjpT nra;ag;gLtJld; nghJ

Mtznkhd;whf ,J fhzg;gLtJld;> ve;jnthU eghpdhYk; guprPyidf;F

cl;gLj;jg;glyhk;.

Fwpg;gpl;l ,g;gjpT nra;jyhdJ> gjpT nra;tjw;fhd tpz;zg;gk; ngwg;gl;l

jpfjpapy; ,Ue;J 5 tUlq;fSf;F typjhff; fhzg;gLk;.

Mf;Fdhpd; tpUg;gj;njuptpw;Nfw;g ,e;j fhy msthdJ 5 Mz;Lfs;

mlq;fyhf NkYk; ,U jtidfSf;F tpupTgLj;jg;glyhk;.

nkhj;jg; Gs;spfs; 20


gphpT – 02

tpil - 06

fw;wypd; gad;tpisTfs;:

2.2.1 xg;ge;j thrfq;fs;> tpyf;fspg;G thrfq;fspd; tpisT> 1997Mk; Mz;bd;

26Mk; ,yf;f epahakw;w xg;ge;j thrfq;fs; rl;lk;> vd;gtw;why;

fUjg;gLtJ ahnjd tpsf;Ff.

2.5.1 xg;ge;j KwpTf;fhd nghJr;rl;l kw;Wk; xg;Guthd epthuzq;fis tpsf;Ff.

2.5.2 Kiwaw;w nry;tr;Nru;f;if vd;w Nfhl;ghl;bid tpsf;Ff.

jug;gl;l epfo;Tfspy; G&l;b vd;gtdhy; xg;ge;j rl;lk; njhlh;ghd rpy KwpTfs;

,lk;ngw;Ws;sd. mj;jifa 3 KwpTfs; fPNo jug;gl;Ls;sJld;> mj;jifa

xt;nthU KwpTfSf;Fk; N`hl;lyhdJ ngw;Wf;nfhs;sf;$ba epthuzq;fSk;

fPNo jug;gl;Ls;sd.

a) mj;jifa KjyhtJ KwpT ahnjdpy;> xg;ge;jj;jpdhy; Njitg;gLj;jg;gl;l

msT vz;zpf;ifapyhd goq;fis Mf];l; 2015,y; tpepNahfpf;f mtd;

jtwpAs;shd;.

cztfj;jpdhy; Njitg;gLj;jg;gl;l nkhj;j vz;zpf;ifapid G&l;b

mt;thNw tpepNahfpj;jy; Ntz;Lk;. ,J xg;ge;jj;jpd; gpujhd thrfk;

vd;gjdhy;> xg;ge;jj;jpd; kpf mbg;gilahtJld;> xg;ge;jj;jpd; epge;jid

thrfkhfk; xd;whfTNk mJ fUjg;gLfpwJ. Mifahy;> G&l;b mjidr;

nra;aj;jtwpaik> mjhtJ Mf];l;by; rupahd vz;zpf;ifahd goq;fis

toq;fhik> mtuhy; nra;ag;gl;l xg;ge;jj;jpw;Fupa xU Kwpthf mikAk;.

xg;ge;j Kwpnthd;whdJ> ghjpf;fg;gl;l jpwj;jtUf;F xg;ge;jj;jpid ,Wj;jy;

nra;Ak; cupikapidAk;> el;laPL NfhUk; cupikapidAk; toq;Fk;.

mjw;fikthf N`hl;lYf;F KO xg;ge;jj;ijAk; ,Wj;jy; nra;Ak;

cupikAk;> G&l;baplk; ,Ue;J el;laPL ngWk; cupikAk; cz;L. xU

epge;jid thrfk; Kwptile;jikahy; N`hl;lYf;F ,e;j cupikfs;

fpilf;fg;gl;ld.

b) ,uz;lhtJ kPWif ahnjdpy;> Mf];l; khjj;jpw;Fupa goq;fis rpwe;j

juj;jpy; G&l;b toq;ftpy;iy.

rpwe;j juKila goq;fis toq;f Ntz;Lnkd;gJ xg;ge;jj;jpd;

cl;fpilahd flg;ghL my;yJ cl;fpilahd thrkhFk;. Mdhy; mt;

thrfj;jpd; KwpthdJ xg;ge;jj;jpd; mbg;gilia ghjpf;fhj NghJ mJ

fl;LWj;J thrfkhfNt fUjg;gLk;.

MfNt ,e;j KwpTf;fhf Ff;fP]pdJ N`hl;lyhdJ xg;ge;jj;jij ,Wj;jy;

nra;Ak; cupikiag; ngwhJ. el;laPl;bid NfhUk; cupikapid khj;jpuNk

ngWk;.


%d;whtJ kPWif ahnjdpy;> G&l;b N`hl;lYld; xg;ge;jj;ijr; nra;Ak;

NghJ> me;j xg;ge;jj;ij nra;a N`hl;liyj; J}z;Lfpd;w tifapy;>

Njitg;gLj;jg;gl;l msT goq;fis> Fwpg;gpl;l fhy vy;iyapy;

toq;Ftjw;fhd jifik jdf;Fz;L vd ngha;ahf xU $w;iw

$wpaikahFk;.

G&l;b ,jid nrhy;Yk; NghJ mJ ngha;nad ed;F mwpe;jpUe;jjhy; mJ

xg;ge;j rl;lj;jpd; fPo; Nkhrbahd jtwhf topelhj;Jjyhf

mikAk;.,j;jifa re;jHg;gj;jpy; N`hl;lyhdJ Fw;wkw;w jpwj;jtH

vd;wuPjpapy; fPo;tUk; epthuzq;fisg; ngw;Wf; nfhs;syhk;.

xg;ge;jj;ij ,Wj;jy; nra;ayhk;> my;yJ

el;laPL Nfhuyhk; my;yJ

xg;ge;jj;ij epiwNtw;Wtij kWf;fyhk; my;yJ

xg;ge;jj;ij cWjpg;gLj;jyhk; / Nkw;nfhs;syhk;.

nkhj;jk; 10 Gs;spfs;


tpil - 07

fw;wypd; gad;tpisTfs;:

5.7.5 gq;FilikahsHfSf;fpilapyhd cwTKiw gw;wpf;$Wf.

5.7.6 gq;FilikahsHfSf;Fk; %d;whk; jpwj;jtUf;fpilapyhd cwTKiw gw;wpf;

$Wf.

gFjp (m)

$l;Lg;gq;fhz;ik tpahghuk; xd;W gq;FjhuH vd;w uPjpapNy gd;up Vida

gq;FjhuHfs; njhlHgpYk;> $l;Lg;gq;fhz;ik njhlHgpYk; rpy flg;ghLfis

nfhz;Ls;shH.

Mdhy; jug;gl;l epfo;tpNy gd;up fPo;tUk; jdJ flikfis kPwpAs;shH;.

xt;nthU gq;FjhuUk; $l;Lg;gq;fhz;ikia ghjpf;ff;$ba vy;yh tzpfj;

njhlHGfs; njhlHghd cz;ikahd fzf;F tpguq;fs;> rfy

jfty;fisAk; toq;Fjy; Ntz;Lk;.

Mdhy;> ,f;$l;Lg;gq;fhz;ik njhlHghd nfhs;tdnthd;wpy; jhd;

ngw;Wf;nfhz;l ed;ikfs; njhlHghd tplaq;fis gd;up fzf;fpy;

fhl;lhjjhy; jdJ flikia kPwpAs;shH.

$l;Lg;gq;fhz;ik njhlHghd nfhLf;fy; thq;fy;fspy;> Vida

gq;FjhuHfspd; rk;kjkpd;wp <Lgl;L VNjDk; ed;ikfisg; ngWthuhf

,Ue;jhy; mJ njhlHghf mg;gq;FjhuH;> Vida gq;FjhuHfSf;Fg;

nghWg;Gf;$w Ntz;Lk;.

gd;up Vida gq;FjhuHfSf;F mwptpf;fhky; jdJ gps;isfSf;F

md;gspg;ghf rpy gupRfis toq;fpajd; %yk; ,f;flikia kPwpAs;shH.

xt;nthU gq;FjhuUk; jdJ $l;L tzpf epiyak; (Firm) njhlh;gpy;

ngw;Wf;nfhz;l ,ufrpa ,yhgq;fis mwptpf;f Ntz;Lk; vd;gJld; mJ

njhlh;ghf nghWg;Gf;$wTk; Ntz;Lk;.

jd; gps;isfSf;F nfhLj;j md;gspg;Gfspd; xU gFjpf;Nf Nghypahd

gw;Wr;rPl;Lf;fisj; jahhpj;jJld; me;jg; gw;Wr;rPl;Lf;fisAk; $l;Lg;

gq;fhz;ik nfhs;tdTld; cs;slf;fpaikahy; Nkw;Fwpg;gpl;l flikia

gd;wp kPwpAs;shh;.

gFjp (M)

$l;Lg;gq;fhz;ikr; rl;lj;jpy;> xtt;nthU gq;FjhuUk; epWtdj;jpdJk;>

epWtdj;jpd; Nehf;fq;fis epiwNtw;Wk; nghUl;L Vida gq;Fjhuh;fspdJk;

Kftuhff; fUjg;gLthh


MfNt xU gq;Fjhuh; epWtdj;jpd; tpahghuj;jpid nfhz;L elj;Jtjw;fhf

nra;fpd;w nray;fs; epWtdj;ijAk;> Vida gq;Fjhuh;fisAk; fl;Lg;gLj;Jk;.

toq;fg;gl;l epfo;tpNy rz;b> epWtdk; rhh;ghfTk;> tzpf epiyaj;jpd; Kfth;

vd;w hPjpapYk;> rhjhuz tpahghu eltbf;if vd;w hPjpapYk; lhz;baplk; ,Ue;J

&gh.700>000 tpidg; ngw;Wf;nfhz;lhh;.

NkYk;> rz;bapw;F $l;Lg;gq;fhz;ikapNy tpw;gidfSf;fhd nghWg;G toq;fg;

gl;bUe;jikahy;> mth; thbf;ifahsh;fsplk; ,Ue;J gzj;ijg; ngw;Wf;

nfhz;lhy; mJ epWtdj;jpid fl;Lg;gLj;Jk; vd;w cl;fpilahd jj;Jtj;ijf;

nfhz;bUe;jhh; vd;gjid epfo;Tfspy; ,Ue;J cl;fpilahf mwpaKbfpwJ.

MfNt jug;gl;l epfo;Tfis mbg;gilahf nfhz;L ghh;f;Fk; NghJ> epWtdKk;

gq;Fjhuh;fSk; $l;lhfTk;> ,ize;Jk;> rz;bahy; epWtdk; rhHghf thq;fg;gl;l

Kw;gzj;jpw;F nghWg;Gilatuhf;fg;gLthh;fs; vd;gJld; epWtdNk Vw;gl;l

el;lj;jpw;Fg; nghWg;ngLf;f Ntz;Lk;.

Nkw;$wg;gl;l fhuzq;fspdbg;gilapy;> rhz;b jdpg;gl;l uPjpapy;

nghWg;ghf;fg;glkhl;lhH. Mdhy; epWtdj;jpd; xU gq;FjhuH vd;w uPjpapy; Vida

gq;FjhuHfSld; NrHe;J nghWg;ghf;fg;gLthH.



tpil - 08

fw;wypd; gad;tpisTfs;: 3.4.1. ‘gzk;ngwhj tpw;gidahsUila’ cupikfis

cs;slf;fpajhf tpw;Nghd; kw;Wk; thq;FNthDf;F fhzg;gLk; epthuzq;fis

tpsf;Ff.

gFjp (m)

toq;fg;gl;l epfo;Tfis mbg;gilahff;nfhz;L ghHf;fpd;wNghJ> gpNuz;lhtpdhy;

nfhs;tdT nra;ag;gl;l ghy;kh mjd; Nehf;fj;jpw;F nghUj;jkhdjy;y vd;gJld;

cw;gj;jpj;juKilajhfTk; ,y;iy.

,J md;udpdhy; Nkw;nfhs;sg;gl;l nghUs; tpw;gid njhlHghd xg;ge;jj;jpNy

cl;fpilf; fl;LWj;jpid kPwpAs;sJ.

MfNt> md;udplkpUe;J el;laPl;bidg; ngw;Wf;nfhs;sf;$ba cWjpahd rl;l

epiyikapNyNa gpNuz;lh fhzg;gLfpwhs;.

Mdhy; md;ud; 150 ghy;kh gf;fw;Wfis nfhs;tdT nra;tjw;F Kd;dH mjidg;

gupNrhjpj;Jg; ghHj;jJld; jpUg;jpfukhd KbTfisj; jUk; tifapy; xU

khjpupapidAk; gupNrhjpj;jpUe;jhH vd;wNghjpYk; khjpupia epahakhf guprPyid

nra;tjd;%ykhf Fwpg;gpl;l Fiwghl;bid fz;lwpa KbahJ.

MfNt> md;ud; fPo;tUk; mbg;gilapy; ill;l]; vd;gtdplkpUe;J el;laPl;bidf;

Nfhuyhk;.

(i) gpnuz;lh vd;gts; jd;kPJ Kd;itj;j cupikf;Nfhupf;ifapd; nghUl;L

md;udpw;F nrythfpa gzj;ij ill;l]plkpUe;J ngwyhk;.

(ii) khjpupAldhd tpw;gid vd;gjw;F fPo; nghUl;fs; tpw;gid njhlHghd

cl;fpil thrfj;jpd; KwpTf;;fhff; Nfhuyhk;.


fw;wypd; gad;tpisTfs;: 6.1.3 fhg;GWjp xg;ge;jnkhd;wpNy mjpAaH ey;nyz;zf;

Nfhl;ghL (Uberrimae fidei) kPsg; ngw;Wf;nfhs;sf;$ba mf;fiwfs;>

,og;ngjpHg;Gj;njhif njhlHghf gpuNahfj;jpy; cs;s Nfhl;ghLfis (KOikahd

kw;Wk; gFjpasthd fhg;GWjp vd;gtw;iwAk; cs;slf;fp) tpgupf;Ff.

gFjp (M)

mjpAaH ey;nyz;zf; Nfhl;ghL vd;gNj fhg;GWjpr; rl;lj;jpd; mbg;gilf; Nfhl;ghL

MFk;.

,f;Nfhl;ghlhdJ fhg;GWjp nra;Jnfhs;gtUf;F (,e; epfo;tpNt tpy;gpnul;) xU

flg;ghl;bidr; Rkj;JfpwJ. mjd;gb mtH fhg;GWjp nra;gtUf;F mspf;fpd;w

tpz;zg;ggbtj;jpNy jdf;Fj;njupe;j vy;yh mbg;gil epfo;TfisAk; njuptpf;f

Ntz;Lk;. ,e; epfo;Tfis njupe;J nfhs;tjD}lhfNt fhg;GWjp nra;gtH jhd;

nghWg;ngLf;fg; NghFk; Mgj;jpid kjpg;gPL nra;J nfhs;thH.

mjdhy; jd; fle;j fhy Fw;wj;jz;lid gw;wp $whky; tpy;gpnul;

kiwj;jikahdJ xU xOf;ff;Nfl;bidAk; mNj Ntis Mgj;ij

Vw;Wf;nfhs;tjw;W Kd;dH fhg;GWjp nra;gth; mwpe;jpUf;f Ntz;ba mbg;gil

epfo;it mwpaj;juhik vd;w tplaj;ijAk; cUthf;fpAs;sJ.

Nkw;$wg;gl;l epfo;Tfs; jPh;f;fg;gl;l tof;fhd Woolcott vs. Sun Alliance and London

Alliance Ltd. (1978) 1WLR 493 vd;w tof;fpNy $wg;gl;Ls;sJ.

MfNt> toq;fg;gl;l epfo;Tfspd; gpufhuk; ghh;f;Fk; NghJ tpy;gpnul; mjpAaH

ey;nyz;zf; Nfhl;ghl;bid kPwpAs;shh;.

MfNt fhg;GWjp nra;gth;> fhg;gWjpf; nfhs;ifia Gwf;fzpf;fTk;> fhg;gWjpg;

gzj;ij kWf;fTk; chpj;Jilatuhthh;.



tpil - 09

fw;wypd; gad;tpisTfs;: 4.2.1 fPo;tUtd njhlh;gpy;> fhNrhiy njhlHghd rl;lk;

kw;Wk; mtw;wpdJ tzpf Kf;fpaj;Jtk; njhlh;ghfg; gpuNahfj;jpypUf;fpd;w

Nfhl;ghLfis tpghpf;Ff. (Gwf;Fwpg;gpLifs;> FWf;F NfhbLjy;fs;> kjpg;gspf;f

kWf;fg;gLjy;> tq;fpahshpd; nghWg;Glik)

gFjp – (m)

Rdpy; jd;Dld; itj;jpUe;j fhNrhiyahdJ fl;lis fhNrhiy (Order Cheque)

vd;w tFg;ghf;fj;jpDs;jhd; cs;slq;Fk;. fhuzk; fhNrhiyia tiue;jth;

RdpYf;F gzk; nrYj;JkhW fl;lis toq;fpAs;shNu jtpu> NtW fhTdUf;F

gzk; nrYj;JkhW fl;lis toq;ftpy;iy. mNjNghy gzk; nrYj;Jfpd;w

tq;fpf;F fhNrhiyahdJ tq;fpf;fzf;nfhd;wpy; Clhf khj;jpuNk nrYj;jg;gl

Ntz;Lk; vd mwpTWj;jy; tpLj;jpUe;jhh;.

Mdhy;> mJ fl;lis fhNrhiyahf ,Ue;j NghjpYk; $l> Fwpg;gpl;l

fhNrhiyia fhyf;fpukj;jpy; itj;jpUg;Nghd; vd;w mbg;gilapy; Rdpy; mjid

Gwf;Fwpg;gpLtjd; %yk; ifkhw;w KbAk;.

,g;Gwf;Fwpg;gpLjy; typjhdjhFtjw;F Rdpypdhy; fPo;tUk; Njitg;ghLfs; G+h;j;jp

nra;ag;gl;bUf;f Ntz;Lk;. mitahtd:-

Gwf;Fwpg;gpLjy; fhNrhiyapy; vOj;J tbtpy; fhzg;gl Ntz;Lk; vd;gJld;

Gwf;Fwpg;gpLgth; vd;w tifapy; Rdpypdhy; ifnaOj;jplg; gl;bUf;f

Ntz;Lk;.

fhNrhiyapd; nkhj;j ngWkjpAk; Gwf;Fwpg;gplg;gl;bUf;f Ntz;Lk;. (c-k;

fhNrhiyapd; nkhj;j ngWkjpf;fhd Gwf;Fwpg;gpLjyhf mika Ntz;Lk;)

(ehza khw;W cz;bay; fl;lis rl;lj;jpd; gphpT 32)

,t;thW fhNrhiy typjhf Gwf;Fwpg;gplg;gbd; `hh;b mjid Vw;Wf; nfhz;L>

jdJ fzf;fpy; tuT itg;gjd; %yk; gzj;ij ngw;Wf;nfhs;s ,aYk;.


fw;wypd; gad;tpisTfs;: 7.4.1- gzpahsHfis njhopypUe;J gzpePf;fQ;nra;Ak;

(tpNrl Vw;ghLfs;) rl;lj;jpd;fPo;> njhopyhsh;fspd; gzpePf;fQ;nra;Ak;

elgbKiwapid tpsf;Ff.

gFjp (M)

1971Mk; Mz;bd; 45mk; ,yf;f gzpahsHfis njhopypUe;J gzpePf;fQ;nra;Ak;

(tpNrl Vw;ghLfs;) rl;lj;jpw;F mikthf ml;ltizg;gLj;jg;gl;l njhopnyhd;wpy;

,Ue;J njhopyhspfis ePf;Ftjw;F njhopy; toq;Feh; rpy epge;jidfis G+h;j;jp

nra;a Ntz;Lk;.

me;j epge;jidfs; gpd;tUkhW:-

njhopy; tha;g;ig ,of;fr; nra;tJ Fwpj;J njhopyhspapd; Kd; rk;kjk;

ngwg;gl;bUf;f Ntz;Lk;. my;yJ

njhopy; Mizahshpd; vOj;J G+h;tkhd Kd; mDkjp ngwg;gl;bUf;f

Ntz;Lk;.

Mdhy; ,q;F toq;fg;gl;l epfo;tpNy njhopy; toq;Fdh; Nkw;$wg;gl;l ve;jnthU

epge;jidiaAk; G+h;jpjp nra;jpUf;ftpy;iy.

MfNt ,J Fwpg;gpl;l rl;lj;jd; kPWjyhf fUjg;gLfpwJld; vl;fh; ,Dila

njhopy; ePf;fkhdJ rl;l KuzhdJ vd;gJld; ntw;W ntwpjhdJkhFk;.

khw;wkhf>

1971Mk; Mz;bd; 45mk; ,yf;f gzpahsHfis njhopypUe;J gzpePf;fQ;nra;Ak;

(tpNrl Vw;ghLfs;) rl;lj;jpw;F mikthf ml;ltizg;gLj;jg;gl;l xd;wpypUe;J

njhopyhspfis ePf;Ftjw;F njhopy; toq;Feh; rpy epge;jidfis G+h;j;jp nra;a

Ntz;Lk;.

me;epge;jidfs; gpd;tUkhW:-

• njhopy; tha;g;ig ,of;fr; nra;tJ Fwpj;J njhopyhspapd; Kd; rk;kjk;

ngwg;gl;bUf;f Ntz;Lk;. my;yJ

• njhopy; Mizahshpd; vOj;J G+h;tkhd Kd; mDkjp ngwg;gl;bUf;f Ntz;Lk;.

Mdhy;> kWtifapy; njhopy; toq;Fdh; Nkw;fz;l epge;jidfis G+h;j;jp

nra;jpUg;gpd; vl;fhpd; njhopy; ePf;fk; KiwahdJk; typjhdjhJk; MFk; vdyhk;.


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