SUGGESTED SOLUTIONS. KE3 Fundamentals of Taxation and Law. All Rights Reserved

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1 SUGGESTED SOLUTIONS KE3 Fundamentals of Taxation and Law All Rights Reserved

2 : : C 1.2. : : A 1.3. : : C 1.4. : : C 1.5. : : D ( KE3 Page 2 of 17

3 : : 2.3 : : (i) (ii) 2.4 : : KE3 Page 3 of 17

4 2.5 : : SECTION 2 03 : 2.2., KE3 Page 4 of 17

5 KE3 Page 5 of 17

6 KE3 Page 6 of 17

7 ms<s;=re wxl 4 î fldgi ks;sh m,uq ldkavh 4'1 bf.kqï m%;sm,h : Y%S,xldfõ ks;s moao;sfha uq,sl YdLd y kd.eksu iy tajdfha N+ñldjka y kd.eksu' ksjerè ms<s;=r - î ks;s uq,dy%hla f,i isß;a wêlrkh úiska y kd.eksu i yd ms<s;=rej, olajd ;sfnk wfkla ish fldkafoais iïmq¾k ù ;sìh hq;=h' isß;a ks;s uq,dy%hla f,i ms,s.eksu i yd md¾,sfïka;=j úiska Wmldrl ks;shla iïu; lsíu wjyh fkdfõ' 4.2. bf.kqï m%;sm,h - 3'1'1 NdKav úlsksu i yd jq.súiqula iy jev yd wuqøjh i yd jq.súiqula w;r fjki idlépd fldg" wod, NdKav j¾.slrkh lsíu' ksjerè ms<s;=r - î 4.3. bf.kqï m%;sm,h - 5'6'1 ;u ksfhdað;hskaf.a l%shdjka iïnkaofhka rcfha j.lsu meyeè,s lsíu' ksjerè ms<s;=r - î wfkla ieu wjia:djl u ksfhdað;hd úiska lrkq,enq l%shdjg rch j.lsug hg;a fkdfõ' 4.4. bf.kqï m%;sm,h - 6'2'2 l=,s iskaklalr.ekqïlre iy l=,s iskaklalr ysñhdf.a j.lsï,ehsia;=.; lsíu' ksjerè ms<s;=r - is fiiq ish wjia:d l=,s iskaklalr úlskqï.súiqula hgf;a l=,s iskaklalr.ekqïlrefjla hg;a jk j.lsï fõ' 4.5. bf.kqï m%;sm, - 8'1'1'jxpdj" fidrlu"uqo,a úy=oaêlrkh" w,a,i" fkdie,ls,a, hk ixl,am ks¾jpkh lsíu iy m%odk ú;a;sjdpl meyeè,s lsíu' ksjerè ms<s;=r - is wfkla ish,a, fidrlu i yd jq ú;a;sjdplhkah [,l=kq 10] KE3 Page 7 of 17

8 ms<s;=re wxl bf.kqï m%;sm,h - 2'1'1 j,x.=.súiqul wjyh;djhka ^ w¾mkh iy m%;s.%ykh" ffk;sl iïnkao;d we;s lr.eksfï fé;kdj" m%;siagdj" YlH;dj iy wdld;sh &.súiqul ks¾jpkh" tlõ;dj".súi.eksug we;s YlH;djh".súiqul wdld;sh" iyñ;sfha ;:H;dj meyeè,s lsíu'.súiqï ks;sh hgf;a m%;s.%ykhla j,x.= m%;s.%ykhla f,i ie,lsug kï my; Í;s wkq.ukh úh hq;=h' - m%;s.%ykh isÿl, hq;af;a w¾mkh j,x.=j mj;sk w;rjdrfhah' - m%;s.%ykh ksrfmalai $ fldkafoais úrys; tlla úh hq;=h' - m%;s.%ykh wkkqisñ; úh hq;=h' - m%;s.%ykh w¾mklreg ikaksfõokh l< hq;=h' 5.2. bf.kqï m%;sm, - 3'2'1 NdKav úlsksfï.súiqulg wod< jk wkqñ; fldkafoais iy m%;s{dndr meyeè,s lsíu' 1896 wxl 11 ork NdKav úlsksfï wd{d mk; m%ldrj fuu remjdysksfha ysñldí;ajh iïnkaofhka my; wkqñ; j.ka;s we;=,;a fõ' (i) (ii) (iii).ekqïlreg NdKav hefjk wjia:dfõ úlskqïlre jk fâúâikag NdKavj, wka;¾.; foam< úlsksug whs;shla ;sfnk njg wkqñ; j.ka;shla & ;sfí' remjdysks hka;% j, iduldó N=la;sh.eKqïlreg,efnk njg jhx. m%;s{dndrhla ;sfí' úlsksu isÿjk wjia:dfõ.ekqïlre úiska ±k fkdisá lsisÿ wdldrhl ms<sne ulg fyda f.ùulg NdKav hg;a fkdjk njg ;jo jhx. m%;s{dndrhla mj;'s KE3 Page 8 of 17

9 5.3. bf.kqï m%;sm, - 1'4'1 my; ±lafjk wdh;kj, kshduk N+ñldj meyeè,s lsíu' jr,;a.kldêldrjrekaf.a wdh;kh" Y%S,xld.sKqïlrk m%ñ;s kshduk ukav,h" iq/l=ïm;a yd úksuh fldñiu" wdfhdack ukav,h" fld<u fldgia fj< fmd,"yqjudre ukav,h" iud.ï frðiag%d¾" f¾.= fomd¾;fïka;=j" uy nexl=j ^ úksuh md,kh iïnkaoj & wdfhdack ukav,fha m%odk ld¾hhka my; mßèh' 5.4. úfoay idcq wdfhdack iy foaysh wdfhdack wdl¾ikh lr.eksu' wheÿï lsífï wèhf¾ isg jdksc fufyqhï isÿlrk wèhr olajd l%shdj,sfha ieu wèhrl u wdfhdaclhkag Wmldr lsíu' wdfhdaclhskag ld¾ñl yd jdksc jhdmdr wdrïn lsíug wjldy i,ikwmkhkieliqï l,dm ia:dms; lsíu yd l,ukdlrkh lsíu' úfoay úksuh bmehqï isÿjk uq,dy% úúodx.slrkh lsíu iy wmkhk bmehqï jeä lr.eksu' bf.kqï m%;sm, - 9'1'2 cd;hka;r jdksc wdrjq,a fíreïlrkh i yd jq l%shdj,sh meyeè,s lsíu' fmdÿfõ.;a úg iu:lrk l%shdj,sh my; mßèh' wdrjq,g iïnkao md¾yjhka iu:lre f,i uohia: ;=kajk md¾yjhla m;alrh's iu:lre iy md¾yjhka úiska iduqyslj iu:lrk l%shdj,sfha iajndjh ;SrKh lrh's idudkhfhka wdrjqf,a m%odk m%yak fudkjd±hs ieu wdrjq,aldr md¾yjhlau,ehsia;=.; lrk w;r tajd tlsfkldg yd iu:lre fj;,eîug i,iajh's bkamiq iu:lre ish ;SrKhg t,efò' fuu ;SrKh md¾yjhka u; nkaokd;aul jkafka ke;' th ms,s.eksug fyda fkdms,s.eksug md¾yjhkag ksoyi we;' 1988 wxl 72 ork iu: ukav, mk; o iu:lrkfha wkq.ukh l< hq;= l%shdj,sh iïnkao ld¾hmámdáh olajhs ^ 10 j.ka;sh &' fuu l%shdj,sh my; mßèh' w& wd& we& we& b& B& re' g wvq ;lafiare jákdlula iys; ish u wdrjq,a iu:lrkh i yd iu: ukav,hla fj; fhduq l< hq;=h' iu:lrk /iaùula i yd iynd.s jk fuka iu: ukav,h wdrjq,g iïnkao md¾yjhka fj; ±kqï ula isÿ lrh's fuu /iaùu i yd wjyh jkafka kï idlaislrejka yd,shú,s /f.k tk fuka iu: ukav,hg okajd isáh yel' fíreïlrkhla we;s lr.eksu i yd tn iu: /iaùï yels ;rï m%udkhla iu: ukav,h úiska le jkq we;' mk; úiska kshu lrkq,en ;sfnk ld,h we;=,; fuu l%shdj,sh iïmq¾k l, hq;=h' ^ 13 jk j.ka;sh & fíreïlrkhlg t,euqkq úfgl " tu fíreïlrkfha fldkafoais,så;j igyka fldg m%odk iu:lre úiska w;aika l< hq;=h' th wdrjqf,a md¾yjlrejkag fyda wêlrkh fj;,efnkakg ie,eiaúh hq;=h' fíreïlrkhla we;s lr.; fkdyels jqfha kï iu: ukav,h úiska ks¾-fíreïlrk iy;slhla ksl=;a lrkq we;s w;r th m%odk iu:lre úiska w;aika l< hq;=h' KE3 Page 9 of 17

10 5.5 bf.kqï m%;sm, - 8'2'1 fuu mk;a iïnkao flá úia;rhla iemhsu wxl 5 ork uq,h úy=oaêlrkh je,elaùfï mk;" 2006 wxl 19 ork bf,lafg%daksl.kqfokq mk;" 2003 wxl 36 ork nqoaêuh foam< mk; ld¾ñl ie,iqula,shdmèxñ lsífï uq,sl mrud¾:h kï tu ld¾ñl ie,iqu iïnkao iïmq¾k whs;sh ysñlrejd fj;,nd.eksuhs' ish u ld¾ñl ksuejqï zld¾ñl ie,iqï frðiagrfhaz f,alk.; flfrk w;r th keu mqoa.,fhlag mílaid fldg ne,sh yels m%isoao f,alkhls',shdmèxñ lsíu i yd jq wheÿïm;,enqkq Èkfha isg wjqreÿ myla olajd jq wdrïnl ld,hlg tu,shdmèxñh j,x.=h' ie,iqïlref.a wnsu;h wkqj j¾i my ne.ska jq ;j;a wkqhd; jdr follg fuu,shdmèxñh ¾> lr.; yel' ms<s;=re wxl 06 fojk ldkavh [uq,l=kq 20 hs] bf.kqï m%;sm,h wxl 26 ork widodrk.súiqï kshu mk; wkqj.súiqul j.ka;s hkafkka woyia jkafka ljrlao hkak iy j.lsfuka uqla; lrk j.ka;sj, n,meu ljrlao hkak meyeè,s lsíu' súiqula lvlsíu iïnkao fmdÿ ks;s m%;sl¾u yd idodrk;ajfha ks;s m%;sl¾u meyeè,s lsíu' 'whq;= Okj;a ùuz ms<sn uq,o¾uh meyeè,s lsíu' fok,o isÿùu ;=< *DDá úiska.súiqï ks;sh W,a,x>Kh l< wjia:d lsysmhla ;sfí' tn lvlsíï 3 la iy ta tla tla wjia:dj, fydag,hg,nd.; yels m%;sl¾u my; ±lafõ' w& m<uq W,a,x>Kh lsíu jkafka.súiqï m%ldrj 2015 wf.daia;= udihg wod,j iemhsh hq;= m<;=re m%udkh iemhsug wiu;a ùuhs' wd& fydag,fha uq m<;=re wjyh;djh *DDá úiska iemhsh hq;=h' fuh.súiqfï yrh olajd.uka lrk uq,sl j.ka;shla jk ksid th.súiqfï fldkafoaishla jkafkah' tu ksid wf.daia;= udihg wod, m<;=re iemhsug *DDá wiu;a ùu Tyq úiska.súiqfï fldkafoaishla lv lsíula jkafkah'.súiqfï fldkafoaishla lvlsíu w.;shg m;a md¾yjhg uq.súiqu wj,x.= lsíug iy.súiqfï fldkafoais W,a,x>Kh lsíu iïnkaofhka *DDáf.ka w,dn jkaè b,a,d isàug whs;sh,nd foa' fojk W,a,x>Kh lsíu kï wf.daia;= udihg wod<j fyd ;;ajfha ;sfnk m<;=re iemhsug *DDá wiu;a ùuhs' fyd ;;ajfha m<;=re iemhsu.súiqfï jhx. j.lsula fyda j.ka;shla fõ' tfy;a th bgq fkdlsíu.súiqfï yrh olajd.uka lrkakla fkdjk ksid th m%;s{dndrhla f,i ie,lsh yel' fuu W,a,x>Kh lsíu i yd l=lsf.a fydag,hg.súiqu wj,x.= l< fkdyel' tfy;a *DDáf.ka w,dn jkaè b,a,d isáh yel' KE3 Page 10 of 17

11 we& f;jk W,a,x>Kh lsíu jkqfha.súiqug we;=,;a jk wjia:dfõ.súiqu we;s lr.eksu i yd wfkla md¾yjh fmd<ujd.eksfï fé;kdfjka *DDá úiska fok,o ld, mßéfþoh ;=< Tyqg m<;=re iemhsug ;sfnk yelshdj yd YlH;djh iïnkaofhka idjoh m%ldyhla isÿ lsíuh' wi;hhla nj ±k ±ku *DDá úiska fuu m%ldyh isÿ fldg ;sfí' fuh.súiqï ks;sh hgf;a jxpksl wjksfoaykhla f,i ie,fla' fuys wúysxil md¾yjh f,i fydag,hg my; ls m%;sl¾u wnhdi l< yel' -.súiqu wj,x.= lsíu - w,dn jkaè b,a,d isàu -.súiqu bgq lsíu m%;slafiam lsíu -.súiqu i;a;l (Affirm) lsíu (uq,l=kq 10 hs ) KE3 Page 11 of 17

12 ms<s;=re wxl 07 bf.kqï m%;sm, - 5'7'5 yjq,alrejka w;r iïnkao;djh i yka lsíu' 5'7'6 yjq,alrejka iy ;=kajk md¾yj w;r iïnkao;djh i yka lsíu' ^w& fldgi yjq,a jhdmdrhl idudðlfhla f,i nkaàg ;u yjq,alrejka iy yjq,a jhdmdrh úifhys hï hï hq;=lï mj;s' fok,o isÿùfï nkaá fun hq;=lï lsysmhla lvfldg we;' tajd fufiah - yjq,a jhdmdrhg n,mdk ish.kqfokqj, iïmq¾k f;dr;=re yd iene.skqï ;;ajh ieu yjq,alrefjla úiskau ksrdjrkh l< hq;=h' fuu hq;=lu lv ù ;sfí' yjq,a jhdmdrhg wod, ñ,.eksï lsífï nkaá tajd ksis f,i jd¾;d fldg ke;' yjq,a jhdmdrhg wod, hï.kqfokqjl fjk;a yjq,alrejkaf.a wkque;shlska f;drj hï yjq,alrefjla úiska hï m%;s,dnhla,nd.;af;a kï ta ms<sn f;dr;=re ieu yjq,alrefjlau jhdmdrh fj; fy,sl< hq;=h' yjq,a jhdmdrh fyda yjq,alrejkag fkdokajd nkaá mdßf;daisl f,i,o ;Hd. ish orejkag,nd ;sîu ;=< fuu hq;=lu lv ù we;' yjq,a jhdmdrhg wod, lghq;=j, hï ryis.;,dnhla hï yjq,alrefjla úiska Wmhd.ks kï ta ms,sn lrekq ksrdjrkh l< hq;= w;r jhdmdrhg tu,dnh jd¾;d l< hq;=h' nkaá mdßf;daisl ;Hd.j, jákdlu;a we;=,;a jk f,i ì,am;a úld; fldg ;sfí' fï yryd Tyq ryis.;,dnhla,ndf.k ;sfnk w;r yjq,alrefjla f,i ish hq;=lï lv fldg ;sfí' KE3 Page 12 of 17

13 ^wd& fldgi yjq,a jhdmdr ks;sh wkqj ieu yjq,alrefjlau jhdmdrfha ksfhdað;fhla f,i ie,flk w;r yjq,a jhdmdrfha mrud¾:hka i yd wfkla yjq,alrejkaf.a o ksfhdað;fhla f,i ie,fla' fï ksid yjq,a jhdmdrfha jhdmdßl lghq;= idudkh f,i isÿlrk ú,dyh ;=< keu yjq,alrefjla úiska lrk l%shdjlska jhdmdrh;a wfkla yjq,alrejkq;a ne ug,lafõ' fok,o isÿùfï pkaä yjq,a jhdmdrh fjkqfjka re' l uqo,la w;a;sldrï f,i vekaäf.ka,ndf.k ;sfí' th Tyq f.k ;sfnkafka jhdmdrfha ksfhdað;fhla f,ih ta jhdmdrfha idudkh jhdmdr lghq;=j, ú,dyfhks' ;jo pkaä jhdmdrfha úl=kqï lghq;= Ndrj isáfhah hk lrefkka jhdmdrfha.kqfokqlrejka fj;,efnk f.ùï Ndr.ekSu u.ska tls f.ùï iïnkaofhka jhdmdrh ne ug,lalsífï wkqñ; wêldßh pkaä i;=j ùh hkak wkqñ; fõ' & tu ksid fok,o lrekq wkqj ks.ukh l< yelafla jhdmdrh fjkqfjka pkaä,nd.;a w;a;sldrï uqo, iïnkaofhka jhdmdrh iy yjq,alrejka iduqyslj yd fmdÿfõ j.lsj hq;= nj;a fuu mdvqj iïnkaofhka j.lsj hq;af;a jhdmdrh nj;ah' by; ls lrekq wkqj pkaä mqoa.,slj j.lsug hg;a fkdfõ' tfy;a yjq,a jhdmdrfha idudðlfhla f,i fjk;a yjq,alrejka iu. iduqyslj Tyq j.lsug hg;a fõ' ^ uq,l=kq 10 & KE3 Page 13 of 17

14 ms<s;=re wxl 08 bf.kqï m%;sm, - 3'4'1.eKqïlre yd úlskqïlreg,nd.; yels m%;sl¾u meyeè,s lsíu" zzñ, fkdf.jq úlskqïlrezz f.a whs;sjdislï meyeè,s lsíu' ^w& fldgi fok,o lrekq wkqj fmks hkafka fn%kavd úiska ñ,g.;a lsßmsá melügqj tys wruqk i yd WÑ; fkdjk tlla nj;a ksis fj<.=k;ajfhka f;dr jqjla nj;ah' fuys m%;sm,hla f,i wekagka úiska NdKav úlsksfï.súiqul jhx. m%;s{dndrh lv fldg ;sfí' fï ksid wekagkaf.ka w,dn b,a,d isàfï m%n, ffk;sl yelshdjla fn%kavdg ;sfí' tfy;a lsß msá melü 150 ñ,.eksug fmr" wekagka lsß melü idïm,hla f.k th mßlaid fldg n,d tajd i;=gqodhl njg iy;sl fldg f.k ;sfí' fï wkqj lsj yelafla wod< fodaih idïm,h iïnkao idodrk mílaikhlska fy,sorjq lr.; fkdyels j¾.fha fodaihla jq njh's tu ksid wekagkag ghsgiaf.ka my; ls mßè w,dn b,a,d isáh yel - 1' fn%kavd úiska ;udg tfrysj lrkq,enq w,dn wheÿu ksid wekagka u; we;s jq úhoï mshjd.eksu i yd 2' idïm,hla iys;j isÿjq úlsksulg wod,j NdKav úlsksfï.súiqul jhx. j.ka;shla W,a,x>Kh lsíu iïnkaofhka bf.kqï m%;sm, - 6'1'3 rlaik.súiqulg wod,j Wmßu úyajdih" rlaihh ysñlu yd ydks mqrkh hk uq,o¾u ^ iïmq¾k yd w¾o rlaik we;=,;aj & meyeè,s lsíu' ^wd& fldgi rlaik ks;sh iïnkao uq,sl uq,o¾uhla jkafka uberrimae fidei fkdfyd;a z Wmßu úyajdihz ms<sn isoaodka;hhs' fuu uq,o¾uh rlais;hd u; tkï ú,a*%â u; Tyq okakd ish jeo.;a lrekq rlaik fhdackd wdld;s m;%h u; igyka lsífï hq;=lu mkjhs' fuu.ska rlailhdg ;ud úiska Ndr.ekSug wfmalaid lrk wjodku ;lafiare lsíug yelshdj,efí' fï ksid ;uka w;s;fha ks;sh u.ska jrolre ùh hk lrek ú,a*%â úiska fy,sorjq fkdlsíu Tyqf.a iodpdrh ms<sn ielhla we;s lrk w;r rlaiklre wjodku Ndr.ekSug fmr ;lafiare l< yelsj ;snq wjyh lrekq wkdjrkh fkdlsíula o jkafkah' ^,l=kq 1$2 & Woolcott vs Sun Alliance and London Alliance Ltd. (1978) 1 W.L.R. 493 kvqfõ fï yd iudk lrekq Woa.; úh' KE3 Page 14 of 17

15 fï wkqj fok,o lrekq wkqj fmks hkafka ú,a*%â uberrimae fidei isoaodka;h W,a,x>Kh fldg ;sfnk njh's fï ksid rlailhdg fuu rlaik Tmamqj u. yer th u; f.ùï isÿlsíu m%;slafiam lsíug whs;sh ;sfí' ^uq,l=kq 10 & ms<s;=re wxl 9 bf.kqï m%;sm, - 4'2'1 - my; ±lafjk lrekqj,g wod< jk fplam;a iïnkao ks;s uq,o¾u iy tajdfha jdkschuh jeo.;alu meyeè,s lsíu ^ msgika lsíu" f¾lkh" w.re ùu" nexll=lrejdf.a j.lsu & ^w& fldgi iqks,a <Õ zwekjqï ì,am;laz fyda zwekjqï fplam;laz hk m%j¾.hg wh;a fplam;la ;sfí' ukao h;a wklre iqks,af.a kug f.jk f,i;a fjk;a /f.k tkafklag fplam; i yd fkdf.jk f,i;a ksfhda. fldg ;sfnk ksidh' tfiau fplam; i yd f.úh hq;af;a nexl=.skqu yryd njg uqo,a f.jkq,nk nexl=jg ksfhda.hla o isÿfldg ;sfnk ksidh' tfy;a th wekjqï fplam;la jqj;a iqks,ag tu fplamf;a Odrlhd f,i ta u; msgikla fhdod tu fplam;.kqfokq l< yel' fuu msgik j,x.= ùug kï my; ls wjyh;d iqks,a úiska iïmq¾k fldg ;sìh hq;=h' fï wjyh;d kï - msgik ì,am; fyda fplam; u;,så;j fhèh hq;=h iy msgikalre f,i iqks,a úiska w;aika fldg ;sìh hq;=h' fplamf;a iïmq¾k jákdlu msgika fldg ;sìh hq;=h ^tkï th fplamf;a uq jákdlu i yd fh msgikla úh hq;=h&' ^úksuh ì,am;a yqjudre mkf;a 32 j.ka;sh & fplam; j,x.= f,i msgika lrkq,enqjdg miq ydäg fplam; m%;s.%ykh l< yel' bkamiq ;ukaf.a nexl=.skqfï th ;ekam;a lsíu yryd uqo,a lr.; yel' KE3 Page 15 of 17

16 bf.kqï m%;sm, - 7'4'1 fiajlhskaf.a fiajh wjika lsífï ^ úfyai úêúodk & mk; hgf;a tk l%shdmámdáh meyeè,s lsíu' ^wd& fldgi 1971 wxl 45 ork fiajlhskaf.a fiajh wjika lsífï ^ úfyai úêúodk & mk; wkqj Wmf,aLk.; /lshdjl fhfok fiajlhskaf.a fiajh wjika lsíu fiajhfhlag isÿl< yelafla hï hï ksyañ; fldkafoais iïmq¾k lsífuka miqjh' fuu fldkafoais my; mßèh' - fiajh wjika lrkq,efnk fiajlhdf.a mq¾j,så; wjirh,nd.eksu fyda - lïlre flduidßiajrhdf.a mq¾j,så; wjirh,nd.eksu fok,o isÿùu wkqj fmks hkafka fiajhhd by; ls fldkafoaisj,ska tlla fyda iïmq¾k fldg fkdue;s njhs' fï wkqj fuh mk; W,a,x>kh lsíuls' ta wkqj tâ.d¾f.a fiajh wjika lsíu ks;s úfrdaëh Y=kH yd n,rys;h' úl,am jyfhka 1971 wxl 45 ork fiajlhskaf.a fiajh wjika lsífï ^úfyai úêúodk& mk; wkqj Wmf,aLk.; /lshdjl fhfok fiajlfhlaf.a fiajh fiajhfhlag wjika l, yelafla hï fldkafoais m%udkhla iïmq¾k lsífuka miqjh' tu fldkafoais my; mßèh - - fiajh wjika lsíug kshñ; fiajlhdf.a mq¾j,så; wjirh,nd.eksu fyda - lïlre flduidßiajrhdf.a mq¾j,så; wjirh,nd.eksu wfkla w;g fiajhhd by; ls fldkafoais foflka tlla iïmq¾k fldg ;sfí kï tâ.d¾f.a fiajh wjika lsíu ksis f,i isÿfldg ;sfnk nj lsj yels w;r& ta wkqj th j,x.=h' ^ uq,l=kq 10 & KE3 Page 16 of 17

17 solution suggested ² KE3 Page 17 of 17 KE3 - Fundamentals of Taxation and Law : Executive Level Examination 2015