You are on page 1of 56

'Ifilllte; ella ..

filii M'JfIiJI

GOVERNMENT OF MAHARASHTRA FINANCE DEPARTMENT

'Ifilll~ illdlll 'llm (ml~d ddil) Plait, ~ 0 0 ~

dd .... frlf2\ldl ~dt lJ\tI ... 1 .

MAHARASHTRA CIVIL SERVICES (REVISED PAY) RULES, 2009

INSTRUCTIONS REGARDING PAY FIXATION

(etRIiI qfi!qJltb, fi!ra fimfcJJ aJitiQi dtjz Ho~/q.ii. ~ ~/1!Rn- ~, ft\i1iQi ~ft @ftrs ~oo~ (Government Circular, Finance Department No. RPS .1209/CR.69/SER.9 Dated 29 April 2009)

~gl~I~~Wn (!UTful m) ~, ~oo~ ~WMt~-

~~mrrr ftffi~

~m:R" qn,q';j<$ ~thp-- ~~oll/~.~.~~/Wrr-Il ~, ~ 'doo o~~,

~ ~Il~~ooll

!l~~, ~ ftMm, ~ ~ - ~~oll/~.~. ~~/mrr-Il, ~ ~~ ~ ~oo~ ~ ~ ~ ~ I~ <:llfl :(oo~ ~ wnfur m ~ q ~ ~ iteR ~'mft ~ ~ ;wrtT W.rr (wnfu!' m) ~,~oo~ ~ 'tI{Ol@ ~ anm;. !IT ~lISii'&ll ~ ~ ¥R ~~ iflij'ql=lli"'ll ~ ~lIlii'"ll :jj"jgrlC'il1 ~ - 'qR lJ+fl1ll ~ ~ ~ QIEllIl'ql ~. ~~ ifl4'tllfl t:rifl' lift,"4 1'&1 I ~ ~ allall&i£U ~;:1i€fMl1 ~ ~ ~~ ~. <:blllf&111 '1I,.rnirfl ~rmm 'tI4'€1I"1Oli¢{'"I ~ ~ ~ \ITt(f ~ 'ff~ft 'ff~ft ~ q;ij:ql=ttl-J-l ~ iteR f.m'mf ¢{Ulll=J1 i$l4<:lltl "'IlWft. ~ !l~

¢4'tlI=lli;:) ~ ~ ~ ~ ~ ~~ "# :(oo~ ~ \ITt(f mum-~, &~Tf'&IT ~ ~ ~ ~ ~ m f.m"tRf <:b~Utll+il i$P:fClItf\ ~ ~ &5,(04111 mtft. ~~ q;4i1I"1Oli'&ll <Aql'~0'ti$iSivl m f.m-:;:rfft ~ I ~11 =J1 mnr eft ~ ¢ III t&1 tI '111'& I 'all ~ '"I i ~ (1 m¢f.t ~ ~.

~. ~ &ftrq:) 'tI1"lf&1J:i !JSj;'!SIieM WIT ~ ~~ i$4'ii1I=t1i'&ll ~, ~ '1'f7Tfr mrr (wnfur iteR) ~,:(OOIl '&IT ~ f, ~ ~ mG"{ €fl'(04t'&ll ~~ft m ~ €fl14R1t1 \lSj;&i€flg ~:mtR, ~ mr., r.m'tlJjflld1 MIJIOlifl 3mI'~~ (ft~, ~ ~1I'H¢~J:1 €fl4'€1I"1Ol14 ~ ~ SfS]<i*'''4 \l1&iiflg ~ ~ ~~iTJQIq;\'1lit~tElld1 q~~~.

~. wmm iteR ~ ~ mR ~'I!fff q){o;qllQldlrl~ Rl~H:Olq!l (~-~) ~ $lgo<li('1 3mt sm. ~11fI1'l ~ '1~IJl&1 m ~:qct1i!1llQ\1;:) RlEI{utq~ m gcfur '('flffi' Cfi,oJ.lIt1 ~. ~ -qqi 1J(l ~~ Cfi4'tlI=lliiiQl oH<:lIy;R1€fi1rl f€I<:bcfiluJ:11rl mtft. ~ 1J(l (Jlttlf&141"'l ~Hemmfl q ftrnft V'ii iteR ~<Qq>IIQ()IQ{ ~ ~~~q~~ / q)T~IJIH ~.:rRTqli3R1u:q'\1 <mfr.

~ ~ ~ (WJTfur m) ~,:(ooll mfu;r rHijjcfhlJ &m- ~ WteQo1 e,luimmfl P!4SiiJlct (H1cf1il Wti]I:lHUI ~ ~ :mR ~.



~. ~ ~ it ~. -- m PtllSiiJl{'\ ~ ~4Wte •.

~. ~ ~. n wmm ~ fi{'il~f1ul m ~. ~tJliH ~ m ~ ~ m €fl4'qlfl

~~"fI1f ~~ <:b4'qI4li'il wnfur m ~ 31luruT 'gT ~.., ~ ~~T 3lTt. ~ q)4i1lfl ~tl411'i ~ mt1,d<:i0J:1I'ii11 ~~a~ ~ 'J11~qlfl ~oo~ ~~~mq~ ~m~'i-TmmfOT

2

~, ~ ~ 'Wit ~ ~ :mf11r f4~R1qfH $i'J.ml1&if1('1! ~ ~ q ~ ~ :rqiJ ~rli&iIMI

qftJlitJlH chC"4I'Ul1 ~ ~ ~ llOIU'!OIkl ~. ~ crorrm :i!TfWiT"oq- &i4i01Ffl ~ ~ €fSI'!OI+1qol tffi'IlT ~ ~ ~ "Q"tfiT tR'&IT ~ ~ ~ qif1i r:nfur 31itB f$m ill ~ '>I fu f~ qqJj $(i1 i en tt , "Pfffm (R" tp;p furm ~ ~ ~ ~ tm'l1 ~ $I 31mIT, 31~TT it-dt ~ ~ iloAill~d fuwrR ~ ~ dqo;qlT.l1 ~ •. 31m ~~ &iAT.llfl -qqn- ~ wmr Rl1J, ~ ~ ~ ~ -qq;T TTrm1 ~ ~ RW+lH ~ ~ ~ ~~. ~~ ~ f'!OITffi wrrfti ~ ;j{'qpl('1-q ~~.

~. R'f+i" 5' .. ~ ~.

~.~ -"/:IT f.:1tllj14Ol1it ~ mr.r ~ 1f<l&ilfUtll-q1 ~ ~ 1JCffiq ~ ~ ~ ~ m f4f.l4~-J) ~ ~ ~ 3ffi# ,mg. ~ ~ f-14 Ii iiLl I ~ ~ =m ~ ~ ~ q ftI~~, ~ ~ <h,otlIUlI fuq:i!TI ~~ &iB'i:llfl :s;tTT q'l14i<'ltl ~)Jf&li<h1 qrrfu ~ ('q1~I((5g m<.n: ~ mq~!I'<l'l ,mg. 31~~ ~ ~ ~ ~ ~, &iIJ:lfH£t ~ m ~:qcfi <h,(O'!Ol If! ~~ ·iA{"IOji'f'l, m ~*li1~A1JI ~ w 11~ ~ ~ Qldfq041:Jl 31ii1li11<;lfl &iltlfC1'!01 1)~Itf1 ~. :iM, ~11'8<tlJ:l q:;sf'i:llfl, tIT f,!jJ:ll1i*iQf !>Irn<tJ'iAt ~'1i<hI'fi l{1~dliillg~ ~, ~ ~ FaC/lC'Qltfl ~, {£(#t ~ ~ uzym ~ ~oJ:lI'Ul1 f~1i<hlqt1:" ~ l1ft;;:rr ~ 3litR.

~.~ ft.Riqs- ~ :S!1~qlfl ;;:oo~ it m f.:1J:1l1iiLll "'rn<41~1 fu'ii'tllfl ~ ::;:;;: ~ ;:oo~ <IT ~

ilf.1lf011'H ~ ((54*ltf1t) ~ "Am" Ch{04t'R qT;f 3mfu.

~.~ ftlfJ+lH ~ ~\,Hqli1fl1l Pc;'1i&iifl ~ ~ &i4T.l1-lOliflll ~ ~ ~ e:r

~ ~ ~gsfl'i'lll Qi'l"1qIJi'&l1 ~"1iq)IA ~ 3Wl'~~~. 3WTT"31 a('1'i<:lPi tt ~gi1'1;;ll a('1"Fl1(l; 'i'fiiiQl~, '1m ~'i i€fSI'R wrrft1 ~ ~ ~ fWm;q w ~~.

~.'d ~ ~ 'l11~qlfl ::;:oo~ ~ 3roTQ" ~ "'i" $1 IM&:l I ~ ~ ~

q(,HCJtil'dlt fq'ii&irql'!£"'l wnfui m ~ ~ ~ w ~-;:ntt.

~.~ fu{l+1t'i ~ ~('t;1(11a; ~ ~ 'l11~~H:ft ;:oo~ ~ ~ 31TfUr ~ ~ Jfl~qlfl ;;:oo~

~ ~ *r., ~ ~ f.m'mft qifOillT.l1 ~ ~ 31UtfT f.n:r;r ~ (~) v:m: ~ ~ fll"l31H6"£Il &i4'€lI~j'till ~ ~~ Qi4'€lI~i'if1 ~ ~ ~I~qlfl ::;:oo~ itit ~ ~ ~('11tll\i; ~ mr.,~ &i1q;0!1l'i'! mtft q ~ ~ ~ ~ ~ FaT.lI'llrl <h;;; ~ m ~ ~ ~ ~mm. ~r~~~~ ad'iQIQ; ~ ~ W!r ~oo~ itit~Qi{uJ:llrl mm .



tD. f.nn:f~.n"§~m{h:qoid~~~~.

~.~ -gT f.:n:r;r, ~ ~ ::jj1~qlf1 ~oo~ ~ C/l{lqtll'&ll ~ m fi'(iOIrtd)R t;Rlf~1 m ~'tl'ffi'

mtum~. ~ ~ aJlaJI&A1 eu:o;qjQf1&1 ~ f.iu '4 iitl I ~ - ~ (~) ~wnftr m *'tl~i'!m

3

~ ~ ~ c::~ffuunft ~ ~ ~ / <:hIlOlfM'4 iJ~i'al11fl"l'fc::~i'ilflldl <:IT Qn:Q';1tfmf1M ~ - ~

+rit ~ 3ffi'ft -~.

\].:;: f.1w; \] (:;:) ~ \1 {\j)iflil I Ml11 ~ ~ WT"W ~~ ~ ~.nm Qql""'dlT ~

~ ~ +i{T.l~tfl ~ ~:mt. ~ ~ qzy&IT ~ ~{jlil'i ~~ T.ml ~~, "M ~ ~ 3ffiUTlT'ITtt.

\].~ wnfur~~~~~~~~¢4ill'"l1I+1~,~~~cClllI'641

qcftR~f.:rr~iRr~m-m,~~~~~~¢{o;qlrl~.

\],~ ~;wrt WIT (iRR) R<P1.~IiC~ ~ ~ H 31TfiJT ~\] 31~TPiei5 iRR ~fil ¢(0'41f11d1

1f¥ ~ ~ '4 \4ti¢ m ~ 'i'n'lit itm (~mfuptr.,) m.r, :;:00 ~ ~ ~ \] (~) TlTr !OJ 4ldt'i I J ~ t.;.;rr.rr "l1T1T ~ 'H S1 dt 041 \1 <TN :mfUr ~ ~ 4\1 'i I 'all f.m'T.l'iflfffift mu<mprr~.

\].'-\ ~ Gl ~ tier ~ ~ ~~ ~ft ~ ~ \l11~~ln :;:00; -mft ~ ~ ~

m:rcw:Trn, ?m1 ~ ~ 31IHtlln :;:00; ~ ~'$&QI'i'HI'l ~ m;:; A<*l4+f1 ~ ;$C'4I'W1 ~'1iQilql~1 ~ m;:; ~ ~ ~ ~~. q-q, ~~ en4T.lln ~ ~ \l111tlln ~oo~ ~ ~'ii'Zlql~1 tffi;r m ~ mm- 3nfOT lJ?:T~ mto ~ ;r ~ ~ ~ dtl1tll{l :;:00; ~ iltllf.:iq't1 ~ mm-, 31~n 'Z4ilI=<£] 1'tlfT ~, "ffi" ~ \l110tnq;m ~ ~ ~ ~i1"1lifll,( wm m;:; **lPiJl&1 ~ f;rf~T.«fi ~ \] ;pm:- ~ <rr?ft. ~ ~ "i'T'lTft -w.rr (~) ~,~~C~ ~ ~ ~; cr ~~ 31:ucrr ~ <frJTft- WIT (wnftr~) ~,:;:oo~ T.ZlT R<:n1 ~o ~ 4rl1tllit f1:JC6011{~.

\].; ~ \] (~) (31) (~) ~ fGrrtq:;- ~ dtlPi~I{l :;:00; -mft wmm ~ +i'l*l4JlM ~:r.rnt,

~ ~ \l11 Pi ell n ~ a 0; -mft f~ tl S11'1 SJ.tufur ~ ~ ~ mr.rm ~. c; ;f TTl ~ ~ '{o/.lil{ qrftM ~ 0 '&IT ~ m ~ mcft. ~. ~.C; ~ ~ ~ ~ ~o T.ZlT Qitr 3ffiRl'm ~ '{q')~ ~ ~~ ~~; 3HIt!OJ'Z'lOn qfu ~o :;:;n~~ f).j:qHki ~3mT~~;:ntr.

roo ~. ~ ~.~.~OD; -mftwnft\1'~~~~RR~.
(~~)
~ . ~~S111 ~W*t- '1t.wo-~\]'1-~ooo
~. ~wnftT~~ -Qtir-:;: - 'itir;:r W:5 ~~oo-~~Coo cr U:s ~ 'd~oo
~. ~ ~ '5111o;Jln :;:00; triT Rltllil'1 m ;:;:00
~ ~~ (~~T'tlT'4') -
~. ~mr;:rnn.c; ~Tl'1'~-m- ;~oX~.CG =~~~~:;: Cqrfu;i ~o '&IT ~-m H'1'do)
'-\. m ~ (-Qtir-:;:) ~ m - H'1'do
;. f).j~S1I'i m~~U:s-m- 'd~oo
Gl. ~m+i'l'q1JlC"1~-m- ~'1Cdo
(~~ mftc;:r ~ + rr.s m) 4

roo ~.
~. ~~i1I'i m~- ~""oo-~~"-\.sIooo
~. ~wnfurm~ tftiT-~ - ~ ~ "~oo-~o~oo q U"g m ~Coo
~. rcr.:riqq J11~tllft ~oOG ~ ~~111"'f m "1.000
itoR1fIc:::i.~mr:r (~~l"tll1T)-
'd. ~~~.eG*TT'f~~- ~oooX~.CG = ~~oo (~~ ~o '&IT trtln 3H4i.'41~,
3f~TT ~ ~ ~ 0 '&IT tI~nftc;n:~ Pc!:q I ~I 0 "<h: ~.)
~. ~~(~-~)~m- ~~oo
G' ~Oi1I~m~~trsm- ~eoo
\.sI. ~m4~i;jHJlC1~~- ~~~oo
(m~~m+1]gm) \.sI.\.sI ~ \.sI '&IT 4lef.:'r4if (~) (34") (ii) :;:;;rr Q~<i¢lifut fil~l1l"'f~ ~ ~~ ~ ~

~ ~ ~ i;fl;f'CII~i"11 ~ ~~ ~ ~ ~ ~ (~ Qi;fltldlld), ~ ~ 3l~ft Q¢qel'1l ~ i;fl~O:qI«IJl futlifH m~ Ql1qcOIHIl ~ ~ tCL4i'RIJl ~ m- ~ 'Q"i;fl' ~d"1tm:; ~ ~ ¢~o:ql('1 :mRT ~. 'Rl'S1('1'6Q1 ~ '1fFr ~ R1t1~oIQ~ ~ ~ RPl :mtR ~ tt ~ ~

I

\.sI.e ~ ~ 'JII4ql{\ ~ooG lMt ~ ~ ~ ~ ~ ~ ~ ~'1ii;flI'R ~ ~

Q~t4Jl'1J.; ~ ~ ~ ~ ~ ~ ~~ qs4'C11{1 m P.p;:(&li'&ll ~ ~ ~ Q~~IRl~ ~ ~ fqt1I1H ~~ dqO:qlall'SlH'tH ~ ~ qr::;f ;ntto. ~ ~ ~ ~ *:q4(l:q thf;; ~ qr::;f ~. 34"~TT ~ ~ Wrrttr 'itrr;:r 4{€1~J1t.a' ~~ ~ ~~ $&'lII'fh ~ 'fC g1OJ'wfl ~~ 3lTt. wnfur m ~ ~~ ~ ffi3I $i.'4i4f2i munt ~ ~ cld.)O!lI'Ul1 ~ 3l~TT~, thf;;~ ~H@lt'&ll ~m:;:;;rr ~'iil1lC11 Pc!tJSil"'1 ~~ qfQ'mo ~ ~ ~ ~ wnfur ~ ~ ~ a4mi;fl m ~ ~"lITtf 31fftT ~(l'1I'6Q1 ¢"M ~ <l

'R1'flf{"1 ~ m.

\.sI. ~ ~~ l1;\il HliA ~ ~ ~ ~ooG it ~ ~ mrr (w:nfur mr.,) ~, ~oo~ 3lfu~(1

tiluill'iiQ/ ~ ~ ~ ~ mn- (mr.,) f.rf;r, l~e~ T.2IT ~ H ~ mr., f:milifl'Rldt ~ %;rr ~ ~ ¢;f'CII=<£tI'R ~ ~ ~ ~~. ~ ~ ~ ~oOG ~ ~'CIHII*l ~ arum



~ 34T~ m- ~ M'T'*1 ~~&414H~ ~ ~;mTft itm (mr.,) ~, ~~c~ TllT ~ n (~) (GR)

M ~ ~~ (~) (~) ;p:rrtmr., ~ ~ fcR;rr ~ 3nfOT ~ ~ QC\ICl{\('( / ~ Vwf ~ ~ ~ ~ ~ ~OOG ;f(r{<tr ~ 'H"{ 34"m qs;f-qI4!1'R ~ w:nfur ~ ~¥T ~ W.

5

c. ~ t:. n ~ ! 'rllili;jl{l ~ooS mft tT ~ m ~ ~ $!1<'fRlI <m:f'iJI41i:a~ !(mfur

m{h'iJili1~,-

~~~~oo~WiTtT~~~~~~wnft;~~<{'tl~d'i'.l~~tmf ~. 31TOT ~ ~ iti;;, ~ :mfUr ~ ~ (1 'il '6Q I wnftr itH :H <{'tl~ '6Q I ~MQ4 (1 ffJftm fm:r;rr;; itHii off+! I J1 (:it~ ~ ~ ~~I;;;;qI~(1<{ ~ ~~ ~ ~ ~ ~.) ~ itH ~ fufua ~ ~'8;;;;qI~ ~ 4~1~~lcml ~~ ~ ~ ~ <:b;{'iJI:;qi'£l11 ~~ ~ ~ itut 3tN~~. t:p.m'UT ¢4'iJ141 I+.f) ~ ~ is 1ftfu;r mmr ¢"4t fuwn";r itd-'1-~ (3m. tfuft-~ iffi";; ~ ~ 'woo-Cooo mr -QF.ft-~ ~ ~ ~ COOQ-~~,-\oo tr ~ w;;.itoft) ~ ~ 3Rtvr, ~ ~ itd-'1- ~ tr.1 mtRm iffi";; ~ ~ CTJ2l11R (. ~ ~ ~ ~~oo q ~,-\;oo) ~'tRf qmrr $. crmftr, ~ &iM'lflC'l ~ m- ~ mmr ~ itd-'1-~ ~ ~ ~ ito.r ~ ~ ~ , 3l~TT ~ itrlo1 ~ ~ ~ ito.r (~~ ~ ~) itm:t m:ruT 3lTtT~~ .mt 3nf?Jr (f ~ qzyr{ ~ ~ mt;r ~ ~ ~ ~d'ilqQ'i ~ $. 3l~TT 41f\'iJI:;qj=€j ~ ~~'£l11 ~ ~ ~ QRllf\lld ~ ~~ili'illl ~ - eft;,;rot ~ ~~.

ro.- ~ ~ ~ ~ I~~ I ¢;:f:q l41i~ ~ W ~ r;rrffi:rq) ~ ~"'iJift.
1~~)
3l.~. ~TC'l" m~~ mm.~
¢;;('iJIt1 - 31 ¢;{'iJIt1- w
~ ~wsWrft ,-\ooo-~,-\o-Cooo ; '-Ioo-~oo-~o'1oo
~ ¢4'iJ l41i'&l I • ~~qJ1~1 ~ m ~ OO-~ ~~oo-~ISCoo ~-~ qoo-~'dCoo
~ ~WW 'd~oo ISlSoo
~ ~~m noo ~o~oo
(~: ~~~ i'illl ~ -m ~ ('f<ffiT ~)
'1 ~ W *:qiliflC'l lJ?5 m ($ 3l.~, ~+~) n~oo ~,-\~oo ~. ~ ~.- ~ <h,.niNiliflH a~Hi;jIJl'iJ1 Gt ,"

~ f.1~ilIJli;'j ~ «l4+t1r:c 3$. amfu, a~Hqicihfl QRllfOlH ~~ ~ lo 'UIT ~ iIm"'1T, $ ~ l,g.G ~ +t1<i1¢{OI ~:qI{I(1 urra-.

ro.- (~~)
~ ~~ ~-1: '-\'1oo-~o~oo
~ m qlii1~cffm~~ ;GOO
~ w~ • ~'doo
IS m ~ ttr:; 3lfUr W ~d., 1tf1 m ~ooo
(crfu;r 3l.~. ~+~)
~ ~iHtH41tf1 ~ ~l,gO
(crftt;r 31.~. IS ~ ~%~,&[I ~ ~) (tt~ ~o "&IT~~~ ~o "&IT~
~~anq~~~) 6

~ ~ iFI q I ifl <i\1 >( m,., ~ ctr.=r ~~oo+;;:ts.o - ~<:::ts.o
(~ 3r.~. ;;: +'1 )
~ a (f 'i q I ttl <iiH w-rrft1 ch;;; *;:) ~J1M 'f05 ~ ~'~O+;;:\:IOD <;;;:~O
[ihR ~ ~ m (q-fu;, 1l.~. ~)+ Us m
(Gfu 1l.~. ;;:)]
. ,., .
. ~o. ~ ~o ~'UTftf m o!.:I~-q~l-\tit p ~Mo:j,Jl~1 ~.

~ ~ +i ~ il ~ A ur qifui ad 'i tJ I i$ $~1T1Ttfi1t Rl f:1 tl Fs1 (f ~ <rRft ~ <IT ~ tl AI A ,~ fufmr ~ ~. m- ~4sotl'Wl ~ ~ 3iSiMi4d\IElu~~ f;p;fur ~ ~ qll1'ill=11r~ ~ ql4;:)I::iuq~ :jfffif ~ '$it, tt ¥T ¥ ~ ~ ~ m~ ~ ~ :stI~ql5J ;;:OD~ ihfT trtJ'i ~ mmn q)IcO ~ m Wrnt ~~ qs4'tlrfl ~ ~ m~ ~ et11wH ~ ~ Eh4~1f! 3HrRlt ~ ituT t 'llT f.1tlSjIJ'lR iHijOd1;:) * ant.

!IT f"1£1SjI,"!AH ~ ~ ¥ ;;:OD~ fhft ~ ~('jr1qIG ~ fQll;rJlC'l ~ d\1'iElltt ~"'iTllft U'm (mR") ~,~<;,~ ''&IT R<:P:q~ q ~<; ~\1~1~lilll ~~.

H. ~ -H ~ ~ JiI09C1I{1 ~oos -:arr-:tn::WJlft!m'l:hil4€i ~~.

'llT f.:l4A IJt61 ~ fCl4«l1't ~. mnfu, ~ ~ 'llT f.Hl A IJt61 ~ ~ ~ ~ otc:r.

ro.- (~~)
~ ~mr.;~ ~;;:oo-C ... -\:I<;oo+fu~~ m ~oo
;;: ~ctOrr~ 'd"n.; iR ~-~: '1:(:oo-~o~ao+ ~ ihR - ;;:000
~ ~ ~ J1I,hrfl ;;:oo~ trit ~ ~ ~ H'G<;
(;;:~~)
\:I a(f'iClI~ilI ~ ~ 'liI'Ti ~00'G
'1 ~ dct'iClII% R;ii!lI<ii'H ~\9"H:mft'Ull ~'1iZY;lfl ~t..!l~o
(~~ ~ ~00'G) ~'f05 m
~ ~ 1 11Rf ;;:00'G irit RlttJiH m~ ~,~~
~ ~ (r:rftR 3r.9i. ~ wr ~o ~")
~ WJ1fur m ~ ful~(ftoq I ~ ~~~:(:oo;
<::: ~~ ~ ;;:00; nit ~ ~ iRf;:r ~ts. ~o+~,'1""'+~~ ~ <; - ~ t..!l;;:'d JOOgOIJ/oq q t..!l~o
[~ ~ 'I1T'Ti ;;:00; tr.it RlQ+iH 1fJ5 ~ (~ (~~D"&lT~~)
3r.~, '1,) + ~ ~ ~ ;;:00; ihft RitisotI1 .
~~ ~ ~ (t:rfu;r 3r.Sfi. 'G) + ~
~ J11~qlfl ~oo~ -mft ~ ~ 'ifnT
(3r.Sfi.~+; un;;:~ ~)]
<; wffitc; m AN~Jt61 ~ ~ [mr., ~ ;ts.~o+;;:ooo 't..!l~o
$r;:r (~ 3:r.~. e) + Us m]
~o wrrftl ~ ~,~09~61 ~ d19'1E11ii1T.lI ~ ~~¥;;:oot..!l
irq. ~ - ~ t..!l (~) ('~r) mfUr (F;f));rot '11iG $RlI<J+iIOT ~~~ m / 'ifnT fiIrcrT ¢lol~$1 ~ ~
fu~'trlm ~~~m r.m'mft~ ~'€II'tl(1 ~"11l.
:(:- ~~~ZY;I~~I~~ ~ ~:(:ooq W'~\1~ql~ ~mum-;mft. 7

~~. ~ .~~ mfUr n· ~ 1 \ijl~;;jlfl ~oo5 W tmuT ~ ~ ~ ~ ~ g'1~qqJj

flt"tlI4cl",m~ mftrr~? \ijloiqltl ~oo, trit;;j'~qG1~Jl flt"tllo1l.'H Ji'1'1~~.

m f;j'tlf1iJl&1 ~ fiI;Q'fQtC -31$r. ~, m f,:,'tIf1i'j/m q~JlfOlrl ~ ~ ~ ~o ~ t1'im ~~~ ~.G ;rot~'fQtdhfl{OI fcj'tlI'lOlct ~~.

~ ~ <J11~ql{) ~oo~ .m.NT~~MCl.iIt'4I'B ~mmcRr-:r~
1qT. -~. (~~)
~ r-'<:II-::t\l1'i<:(I'q1 m- ~ ~-;;;:: ~~OO-~tU.oo+~ mr., \:1\:100
;;;: ~ql";f\lI'i.<:(I';; iR;.;~~~ ~'1C::~o
~ '1<:1~".'1(1I'i<:(I-q ~~ (~~ ~ irn"'1' + ~~) ~'1C?o+'d'doo ~o~~o
\:I ~<:II-::t\ll-ql ~ ?~ ~~oo~
'1 'lC;'I'<I(1I~1 q~lqfl&1 m f.:rR~ fcjq;c;q I'Q I ~ ?? ~ ~oo~
~ '1<:1~'<IifI""-<.11 ~ m ~ f:!tdt -;:1: '? ~ 0 0 - ~ 'd c:: a a+~ ·~·ct·;:p$ ~ 0 0
~ ~(1<1<:(I~I-q1 ~ (31.$Il. ~ WI' ~~) ~o~.~o ~ ~~o (~~o WI'
Id'hl~ ~)
(; r-'qr~JI~1 ~ ~ ~ ~ ~ (31.9i'. ~ + 31.~. ~) ~'1(;~a+G~o - ~;\:I~o
'? '1<:1~"<'I(1I';(1~-q ~iR;.; (31.$Il. (; + q~l;;(Jl-.:l.l1 qzyt} ~ cRr-:r) ~G'd'lo+'d;oo ~?o~o
~a ~ arl'1qIitl'tlI ~ ~ ~ ;;;:oo~
H AIi'1<:(I~I,..j\l~ "i\OI$'tl ~ ~ q# ~oo~ "itm+fZmr., [(31.sn. 1~\:I;;;:0 + G\:Io - ~~o~o (~~orr.ftR
+ 31.sn.~ WI' ~~) + qti1~Jl~1 ~~~J m + 'd;aa (~~) = ~?~~o
irq.- ~~ ~q;H~I~~ ~::¥t ;;;:oo~ m arl'1ql~ ~murn-~,
1qT. -~.
(~~)
? '1ql-::t\lI'i.<:'[I~1 ~~ (fr~fH: '-l~o07'l0~OO+n~ ;;;:(;00
:;; '-tC;I"Hll'iql~ m,.,~~m- ~o~oo
~ ~C; 1'<I(1I'i,,<./ I"C ~ cRr-:r ( ~ ~ mfu:;r ~ + m- 'mA) ?o:(oo+:;;C::oo noaa
'd '1q~-::tnl-q1 ~ ~~ ~ :;;oo~
'1 ~ ~~ arl.,qHil'tll ~ ~ ~~oo~
~ ~C;I".'1(1I~1 41:1lq;ft<'l ~ r.m~ rq;;P(!q l'tl I ~ ~ ~ ~oo~
~ '1ql':O'll1 1""-<.1 1 ~ifct-;:, ~ ~-:;;: ~~oo.~'dc::oo+if'g- m \:1:(00
C '1ql':O'lI1I~1 ff:;'1iq:;l'B (~. ~~ ;f :;;oo~) m p.m~
~) ~ ~ ~ (31.sn. ~ r;r+rroT) tfWt-~: '1:;;00-:;;0:;;00
~) ~~~m (31.$Il.~ r;r+rroT) ~a:(oa
~)~~m(31.s:fi.~~) \:1:(00
~) ~m (ijf+q;) ~'d'doo
'? jq~~11't11~~. ~ ~ :;;oo~ ilc;fTmR--R~
p:r) ~ ~rl'1t1I1fl;:j(1{ m ~::gf1gfjCi1 tR- (31.9i'. :;;+ 3l~9S'.~ ;;;qr ~ ~) ~o~oo+~,?a ~0'1,?0
~) qt1l~Jl"'l1 ~ ~ afl'1QIG [(31+:;;C::oo) '&IT ~ ~J ~o'-1~o+~C::oo) '&IT ~ ~ 'd~o
Ep) ~~~q~m(31.Sll. ~~) ~-~: ~~oo-~~(;oo+m- m 'r1~00
5) ~ ~ ~ ~ (31+ijf) ~o'1,?o+'d~o= Hooa
;;) W'5 ~ (s- + fr.g m ) ~ ~ooo+'d:;;oo = ?'-l:;;oo 8

~o P~il~ql~:ql ~ ~ ¥ ;;:OO~
H <:.iOrf<:.iICOI..jO,( 'i\UI\ll:q ~ ~ ¥ ;;:OO~ ihft~~ [31.5fl. ~ Hooo+ ij~o n'dGo(~~~
5") + 31.~. ~ (~) T2IT ~ ~) + q~~(f1'C211 Q"GR} ~ m] im:1) + 'd;;:oo (ftg~) == ~'1G GO ~.-~. (~~)
~ r"'~ l';lOI'i,t.! l-q I itrr;:r ~ ~-~: ~~oo-~'dCoo+~ ~ ijijoo
~ r"'~I';lOI'itll-q ~~~m ~'1,~o
~ r"<11710I'i,tll-q ~~ (~~l1'6tRm + ~m) ~'1' ~O+ijijoo ~o;;:~O
'd ~~'7IClI-q, ~ H~~oo~
~(:/I',;:I (i~ ~ I qcWl fj(!{ ~ f;rfhmt~ ~q)~ l:q I ~ "
.... H worr~ooG
~ ~~I';lO'~1 ~m~ 00-;;:: ~~oo-~'dCoo+~ ~ 'dGoo
~ ~Cl.,q'<;O'1:.I1 ~ (31.~. ~ '&IT ~ ~) E.oG.~o lO$GI:5t1l G~o (~~O ~
-~
~CIO'("1~)
C f"I~[o;:\ol~[~m~~m(31.~.;;:+31.~.I.!l) ~'1,~o+G ~o ~G'd;;:o
~ ~"i17lClI~Cl~1:.I ~m (31.~. C + qifl~(f1'C211 Q"GR} its m) ~G 'd';;:o+'dGOO ;;:~o~o
~o ~ ~(9~ql~:q1 ~ ~ ~~oo~
~~ t.!(1rftu<;o,..j(1'( If'oril:q ~ ~ ~ ~oo~ u~ft"~m [(61.~. ~G'd'~o + G'G'o 11.!l0~o(m~~
I' + 3L~.~ "&IT ~ ffi") + qG1;;tJl~1 Q"GR} U5 m] itff;:r + 'd~oo (~m) = ;;:~~~o ?~. ~ ~\S - ~ ~ "i11~ejl:fl ~oos, W ""I*'1il1,& qe;hrHT ~ / ~1iIiH.r('1 31T~ qmft ~ihfoiTJI

('1"N ftllill eit ~ I <:pf TJ I ~ i'ii9 m;., ~ .•

m R'Ql'{tdl61 ~ M:Q*"'Ir:e :mtff. ~, ~ 3qlg'lul !IT p.,'Q;mflC'l tHI41it ~ ~ ~;frc;1.

(61) ~ ~ 341'Q1JIIHJf(9 ~ ~""o-~'1oo m ~~ mr., ~ Cfl4'tfl::£tI+l ~ ~. n~~G ~ CflIMGiii qqhHf\1l1 RrA" ~ mt ~ ~~ ~ ~ ;:rrtt. ~ qGl~JlT41 ~ ~~ ~ ~~oo-~o'do 3Hft iRft. ~ ~""o-~'1oo Cf m ~~oo-~o'do !IT m;.;~uft·+lIJl ~ mr.r ~ ~ m ~o'1o-'d'1~o 31lfOT ~ 'dOOO-GOOO &~TT iI1;.:rl!Mr ~ ~ ~ •. ~ ~ ~1'41Jllffl&1 ~ ~'1o-~""oo ~ ~~ q:rfurr (m-r ~ ~ 34F41JlldlM M ~o'1o-IS""~o ~ -m~aftq)flHI) ~ ~ 3l1'41Jtidlf(9 tfufT-~ ~ ~ ~ ~~OO ~ ~ ~ ~ q m ~~oo-~o'do ~ ~~oftqsfl\1l (~t["I"q1lIT ~ 34141llliflC'l m 'dooo-~ooo <IT ~~uftetif!(9l) ~ t;.:r 3'11'Q)'iI(9Jfil Tfuft-~ t;;:r 'h' M ~~oo n ~ ~ i$=r. wrrfur ~ ~ ~ ~.~.;;:oOG -mft 'e]' ~ a\i'1f4I4"Q'1ft ~ ~ ¥Q1lHWR -cftit-~ ~ ~ (¢IC'1~<t; ~ Jil31q(9lT(9 M&.llcii@Ol1 ~ ~~oo-~o~o ~ ~~ Q~~JI'6Q1 mr.,~ ~~) 31TfOr ~ ~~oo+ ~ .... o (;;:~oo-~Cioo= '100 "'UIT .... 0 ~ .w;crr ~ ~oo ~ ~ \jffi(f a.ritz;:r ~ ~ ~ ~ .... o)~~ ~~ .... O ~~~~~.

("ij[) qr:q1IIT mr.; 31141l111f1H ~ ~~""o-'d~oo !IT m~ ~ ~ ¥4'€l14:l1f1 ~ ~.~.~Ci~~ -;::f(R $IM~"C ~ ~/fhi\9lj\9 3IT~ wRft 4hiil1l1 ~ ~ ~ ~ ~, q;;;l~JlT41 ~ m ~O""o-~'1~o it mr.:r:itoft ~ iIfc;;. ~ ~~'10-'dooo q ~ ~o""o-~ .... ~o '4T mr.,~ ~ ~ 311'Q1JII1f1I{ ~ 1fuft-~ m ~ + ~ ~'OO ftg ~ 3nfUT tfIit-~ + ~ ~Cioo Us ~ ~~. ~ tffi";; ~ ~ ~.~.~oo~ iriT q ~ ~~ ~ mm ¢4'€lt=lllfl tfuft-~ ~ ~ (etil&1al<t; ~ <ft1r.n'/ ~qi(9Jiil 3IT~ ~ 4l'51P/dlf\9 fli&lI&l("Q1 ~ ~o""o-~",,~o "lIT ~~ QG1~JI'C211 ~ ~ ~) 31TfOr ~ ~'oo+ (~~oo-~coo= ~oo "'UIT .... 0 .~ ~ ~oo '6q~'6Q I ~) ~ ~oo

~~noo~U5m~~. .

9

("eli) Q1"EI'CZlT m 3'l1:fihll¥lli M ~'1oo·I.,gOoo 1fT 4i1'141ofta ~ ~ ·($q+'U~F(Oj lI1f3rr. ~ 1.1.1~~~ ;:firr '4iI(¥lilil&; ~ ~/flqi(1afi1 3TT"CI,ftii1 wffit 4lJiol"~ft1 Q«1i1id)'&{1 ~ ~ '1000-£000 tt m.lJfuft ~~. 1fT ~ m~ ~ ~ 3'l141JII'1fll{ ~ ~-1 m q + ~ ~coo '" ~ mfCr tftit·~ + M ~~oo m- ~ ~ ~. ~ -m ~ ~ ~. V~oo~ mft 'l ~ ~'if(ft CImrRT ~ q:;4i114Ol1*l lftift-~ tw; lk (qslt'1i1~ ~ ~/fit:ddJh'l 3IT~ vrnft 41\i1il'i1 .. fH ~&.II~RlI ~ '1ooo-Cooo tIT m-er q~l'=lcfl'6Ql QGm ~ ~ tf;:r h) arrfor m =/coo+ (~~oo-~coo= ~~oo 'iiQT '10 ~) ~ 1.$00 ~ m ~'100 ~ R m ~~.

Cog) qGl'=lJi'6Q1 ltdt 3'QR'iU '1*lHt"CIl If ~ ~ ;jj14~all'1fll{ m ~'1o-~'1oo ~ ~SJfofur cffA' ~ q:;&{ilHm:l ~ 1.1.1~~~ wit '4i1t'1i1'i:; ~ cil:ilofa.fd ~ ~~oo-~o~o it mtaft ~ ~ ~ m 3'1141.II~I,{ 1fT m~ ~ ~ ~o'1o-ij'1~O 3'Il'fOr m ijooo-~ooo 1fT ~~ mr.=rWoft ~ omm. ~ m 3t14hmfl{WI ~ ~'1o-~'1oo lIT ~';:fJjJoflf$tltil (~ m 3'l1~'lIcI1(1 m~o'10-~'1<1o 1fT ~H01Waft ~) ~ m 3'l141JII:piH "tft;ft-~ m • + M l~oo Us m ~ ~. ~ 1.1.=/00; q~w.nfurm ~~~ ~ifi4ijr=41~ lftift-l ~"h(qsIHih~ ~ ~ m ~'1o-~'1oo tIT ~ ~ aH<1~Qfl{l ~ ~) amor ~ l~oo+ ~oo ~ ~ ~loo~m$r~.

(~) q~'=lJtTAI ~ ~ O1flt'i~1 q ~ m 3i14~III'lfln m ~O'1o-ij'1~O lIT ~~ ~ ~ iiji4-i'll"4If1 ~ 1.C.~ool 'Q' ~ ilClid.iH 31T~ llmft 41314\1' 'Hl"r fl:tdil~I'" m a,«oo-\l~oo tt ihHtaft ~~. "Q'T'i'.I'CIlT ~ 3'l141.I1I11AliQ1l ~O'1o-ij'1OO lIT ~ioft ... ~ m 3111Q,JU¥'H tftit-l ~ is + M 1<100 lfg m ~ ~. ~ ~ ~ ~ 1.V~oo~ tit 'Q' ~ ~tHPt~iI<fl ~ ~ q;4iil"4lfl tftaft·1 tff;:r f¥ (~qioal(1 3'IPlI1ft.!a ~ 4l31"t'l!l1 ~ f'I&5041C{di m ~0'10-~'1'?o 1fT ~ ~m~ ~~):mfbr m l~oo +~oo I(IOIa1'El titI1l ~~oo ~"~

~~.

!\t. ~ ,~ 4di1I'f.ft Uqo;iillCfft r;re;rr 4l{Olllifi swft.

1'1.~ ~ ~ :t:hii~i'fIt:i ~ ~ 1 • ~oo~ Q1¥ ~ ~ 3ff%. ~ ~ 3I1~(U~ ~oo~ off

~ ~1 ~ ~oo~ ~ ElSIHlerdlcl1<'1 \!l4iill$), ~ ~ ~ mm, ~ ~ l~oc/lI'.J). ~~/ttn- ~, ~ ~ ~ ~ooC ~ ~ ~ Jl4IJ1,i"l ~ IAliltlU~d ~ ~ '1 ~ '1 ~ ~ ~ ~"fl~4 qs4iii11:;q1~1 ~ _ ~ ~ ~ ¥<Iqql:cfl anW. 1n' Ei~~hf1('f dQ~IH'm q)i4q~tf1 ~ gqruf

(3'1") ~ 1 ~ ~oo~ "ff~! 1ITt ~oo~ ~ ~1('flqdllAld'l 3lIT ~ ~1I"$hl EtSIt'ijI=4lI~ ~ f.fqfg ~ &1t'Qllful ~ ~ tnfaft ~ m ~ ~ ~ 4d'1I+l11 3111rl ~.~ ~ f.:I(jlfi¥I{~~~ Cj.fuflQm~tm'ii~(i"{'<fl't1q;IItI~'&l1 ~~$'(O'~mpnit.

(1/") ~ ~ ~ W('Q'ffi \jf'if'f i${1441'41 \!l+fiill;o$hfl ~ ~ ~ ~ ~ 'f.I'3I1 I 1A+tI1QlfJJd ~ Iiflliiuc@ '4'Ttft:-

f

(l) ~d'1It4Il{QTfuf ~~ ~ &4ElflICl ~ aqsllic6hfi ~

(~) ~Tmiitlf f:\fllflflQlOfIIfW {ISOtl"41 ~lIflep~1Q CfS4'ijI~i'6Ql ~ ~ aa'UtH ~ 31~ulI"41 ~ ~F"-filtfl ~ ;

(~) ~! JtI~Cj If! ~oo~ "ff ~ ~! m-t ~oo~ 'lIT iijifAlqifut ~11~~iI Eti~ i=tj;Eii\~ ~ ~ ~ ~ ftrT} IA If 14131 01.

H so~-;z.

You might also like