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Hkkjrh; jktuhfrd O;oLFkk
uksV laln dh LohÑfr osQ fcuk jkT; dks"k esa ls èku ugha fudyok;k tk ldrk vkSj ljdkj osQ }kjk dksbZ Hkh iSlk
[kpZ ugha fd;k tk ldrkA gekjs ns'k esa foÙkh; o"kZ ,d vizSy ls vkjaHk gksrk gS vkSj vxys o"kZ 31 ekpZ dks
lekIr gksrk gSA okf"kZd ctV izR;sd o"kZ igyh vizSy ls igys ikl djuk iM+rk gSA vuqPNsn 112 (1) osQ
vuqlkj] ¶jk"Vªifr izR;sd foÙkh; o"kZ ls lEcfUèkr Hkkjr ljdkj dh vuqekfur vk; vkSj O;; dh LVsVeSaV ftldks
^okf"kZd foÙkh; LVsVeSaV* dgk tkrk gS] lnu osQ nksuksa lnuksa esa j[ksxkA¸ mi;qZDr vuqPNsnksa ls Li"V gks tkrk gS
fd ;g jk"Vªifr dk mÙkjnkf;Ro gS fd og laln osQ le{k okf"kZd ctV izLrqr djok,A ijUrq okLro esa ;g
mÙkjnkf;Ro la?kh; eaf=k&ifj"kn~ dk gksrk gS tks ctV rS;kj djrh gS] bldks laln osQ le{k j[krh gS] blls ikl
djokrh gS vkSj blosQ i'pkr~ eaf=k ifj"kn~ [kpZ djrh gS rFkk ctV dh O;oLFkkvksa osQ vuqlkj vk; ,df=kr djrh
gSA ctV esa vk; vkSj [kpZ osQ [kkrs dk C;kSjk nsrs le; vkxkeh foÙkh; o"kZ osQ fy, ljdkj dh foÙkh; uhfr;k¡
Hkh r; dh tkrh gSaA
ctV ikl djus dh izfØ;k esa mBk, tkus okys eq[; dne bl izdkj gSaA Hkkjr esa ctV laln esa nks Hkkxksa esa
izLrqr fd;k tkrk gSµ
1- jsyos ctV (Railway Budget)% bl ctV esa jsyos ls lEcfUèkr oqQy vk; vkSj [kpZ 'kkfey fd;k tkrk
gS vkSj ;g ctV laln esa jsyos ea=kh osQ }kjk izLrqr fd;k tkrk gSA ;g ctV vke ctV izLrqr djus ls oqQN
fnu igys izLrqr fd;k tkrk gSA
2- vke ctV (General Budget)% vke ctV esa jsyos foHkkx osQ fcuk lHkh foHkkxksa ls lEcfU/r oqQy vk;
vkSj O;; dk C;kSjk 'kkfey gksrk gSA ;g ctV foÙk ea=kh osQ }kjk laln vFkkZr~ yksd lHkk esa izLrqr fd;k tkrk
gSA jsyos ctV vkSj lkèkkj.k ctV ikl djus dh izfØ;k yxHkx ,d leku gSA
(a) ctV dh rS;kjh (Preparation of the Budget)% ctV dks rS;kj djuk ,d rduhdh vkSj tfVy
dk;Z gS D;ksafd og fo'ks"k :i esa vkus okys foÙkh; o"kZ ls lEcfUèkr ns'k dh lEiw.kZ vFkZ&O;oLFkk dk vkèkkj
gksrk gSA foÙkh; vkSj vkS|ksfxd&rduhdh fodkl dh vko';drk] mís'; vkSj mUufr ljdkj dh foÙk uhfr ij
fuHkZj djrh gS tksfd ctV esa fuèkkZfjr dh tkrh gSA ;g foÙkh; uhfr vkSj vYidkfyd fo'ks"k foÙkh; uhfr;k¡]
dj izLrko vkSj vU; vkfFkZd dneksa dh izfØ;k fuf'pr djrh gS ftuosQ vuqlkj ns'k osQ lkekftd&vkfFkZd
fodkl dh izfØ;k u pyuk gksrk gSA jsyos ctV jsy ea=kh osQ }kjk rS;kj fd;k tkrk gS vkSj lkèkkj.k ctV foÙk
ea=kh osQ }kjk rS;kj fd;k tkrk gSA nksuksa gh ekeyksa esa leqfpr :i esa uhfr;ksa osQ ckjs esa fu.kZ; oSQfcusV djrh
gSA O;;ksa osQ ckjs vuqikr rS;kj fd, tkrs gSa vkSj vyx&vyx ljdkjh foHkkxksa osQ }kjk vftZr vk; osQ ckjs
vuqikr ctV rS;kj djus ls yxHkx 4 ls 6 eghus igys foÙk ea=kh osQ ikl igq¡pus gksrs gSaA bu vuqekuksa vkSj
oSQfcusV osQ uhfrxr fu.kZ;ksa osQ vkèkkj ij foÙk ea=kh vkus okys o"kZ osQ fy, vk; vkSj O;;ksa osQ ckjs esa vuqeku
ykrk gSA blosQ i'pkr~ foÙk ea=kh vyx&vyx lkèkuksa osQ }kjk vk; ,df=kr djus osQ ckjs esa fu.kZ; ysrk gS vkSj
dj izLrko rS;kj djrk gSA bl izdkj foÙk ea=kh u, dj yxkus vkSj iqjkuksa osQ uohuhdj.k ls lEcfUèkr ;kstuk
rS;kj djrk gSA bl izdkj okLro esa ctV foÙk ea=kh osQ }kjk rS;kj fd;k tkrk gS vkSj og vfUre fopkj osQ fy,
bldks oSQfcusV esa j[krk gS vkSj blosQ i'pkr~ ctV laln esa izLrqr djus osQ fy, rS;kj gks tkrk gSA
(b) lkèkkj.k ctV osQ eq[; Hkkx (Main Parts of the General Budget)% Hkkjr esa ctV osQ nks eq[;
Hkkx gSaµ
(i) vk; dh LVsVeSaV (Statement of Income)% bl Hkkx esa osQUnz&ljdkj vFkkZr~ blosQ lHkh foHkkxksa
dk fiNys foÙkh; o"kZ dh vk; dk fjdkMZ gksrk gSA
(ii) O;; dh LVsVeSaV (Statement of Expenditure)% bl Hkkx esa ljdkj osQ vyx&vyx foHkkxksa
dk fiNys foÙkh; o"kZ osQ [kpZ dk C;kSjk gksrk gSA
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