According to Vat act 1991 sec 10| Drcv` Ki

cÖ`vb cieZ©xKv‡j wnmv‡e ms‡kvab|―

†h †¶‡Î †Kvb wbewÜZ e¨w³ KZ©„K †Kvb

Ki‡hvM¨ cY¨ mieivn eve` PvjvbcÎ

cÖ`v‡bi ci c‡Y¨i weµq evwZj Kiv nq

Ges cY¨ †diZ MÖnY Kiv nq, †m †¶‡Î

D³ e¨w³ D³ †diZ M„nxZ cY¨

mieiv‡ni Dci cÖ‡hvR¨ g~j¨ ms‡hvRb

Ki ev, †¶ÎgZ, g~j¨ ms‡hvRb Ki I

m¤ú~iK ïé PjwZ wnmve I cieZ©x

`vwLjc‡Îi gva¨‡g ZrKZ©„K cÖ‡`q

Drcv` K‡ii wecix‡Z mgš^q Kwi‡Z

cvwi‡eb|