Page 267 - DPOL102_INDIAN_POLITICAL_SYSTEM_HINDI

Hkkjrh; jktuhfrd O;oLFkk

uksV 13-3 la?k vkSj jkT;ksa esa foÙkh; laca/ (Financial Relations between the
Union and the States)

Hkkjrh; lafo/ku osQ Hkkx XII, vè;k; 1 esa foLrkj lfgr la?k vkSj jkT;ksa osQ eè; foÙkh; lEcU/ksa dh O;oLFkkvksa
dk o.kZu fd;k x;k gSA buesa bl vfr egÙoiw.kZ fo"k; vFkok eqís dks lqy>kus vkSj mldk fuiVkus dk ,d
lkgfld vkSj foLr`r iz;kl fd;k x;k gSA mu lHkh fo"k;ksa fd] tks la?k rFkk jkT;ksa osQ eè; jktLo osQ foHkktu
vkSj vU; foÙkh; lEcU/ksa ls tqM+s gSa] esa dh xbZ gSA lafo/ku osQ vuqlkj jktLo dk foHkktu fuEufyf[kr fu;eksa
osQ vuqlkj fd;k x;k gS%
1- osQUnz osQ }kjk yxk, x, dj vkSj 'kqYd (Taxes and Duties Levied by the Centre):
lafo/ku osQ }kjk la?k dks oqQN fo'ks"k 'kqYd iw.kZ :i ls lkSais x, gSa ftuesa vk;kr vkSj fu;kZr 'kqYd] vk; dj]
rEckowQ] iVlu vkfn ij vkcdkjh 'kqYd] fuxe dj] lEifÙk dh ykxr ij dj] o`Qf"k ;ksX; ”kehu osQ vfrfjDr
vU; lEifÙk osQ lEcU/ esa lEifÙk dj] jsyos] Mkd vkSj rkj] VsyhiQksu] ok;jySl] izlkj.k vkSj lapkj osQ nwljs
<ax] la?kh; lEifÙk vkSj bldh vk;] la?k dk lkoZtfud Í.k] fons'kh eqnzk] flDdk vFkkZr~ la?kh; lwph esa 'kkfey
ensa vkSj dj 'kkfey gSaA
2- jkT; osQ }kjk yxk, x, vkSj iz;ksx fd, tkus okys dj vkSj 'kqYd (Taxes and Duties Levied

and Used by the States): jktLo osQ oqQN lzksr jkT;ksa osQ vf/dkj {ks=k osQ v/hu vkrs gSa] buesa Hkwfe
yxku ls gksus okyh ljdkjh vk;] la?kh; lwph esa 'kkfey nLrkos”kksa osQ vfrfjDr LVSai 'kqYd] mÙkjkf/dkfjrk iQhl
vkSj o`Qf"k ;ksX; ”kehu ls lEcfU/r dj] lM+dksa vkSj ns'k essa leqnzh tgk”kksa osQ }kjk lkeku vkSj ;kf=k;ksa ij yxk;k
x;k dj] fctyh dh [kir vkSj fcozQh ij yxk dj vkSj pqaxh dj] ekuo iz;ksx osQ fy, 'kjkc ij yxk 'kqYd]
euksjatu dj vkfn ij yxs dj 'kkfey gSaA
3- la?k osQ }kjk yxk, x, ijUrq jkT; osQ }kjk ,df=kr vkSj iz;kx fd, tkus okys dj] vuqPNsn 268
[Taxes levied by the Union but collected and Appropriated by States (Art.

268)]: fuEufyf[kr lzksrksa ls gksus okyh ljdkjh vk; jkT;ksa osQ }kjk ,df=kr vkSj iz;ksx dh tkrh gS%
(d) fofue; fcyksa] pSdksa] ijuksV] m/kj nsus osQ fcy] Í.k i=k] chek uhfr;ksa] 'ks;jksa dk gLrkarj.k vkfn ij
LVSai 'kqYdA

([k) MkWDVjh] vYdksgy ;qDr Ük`axkj oLrqvksa] ikLr vkfn ij vkcdkjh djA
,slh lHkh oLrqvksa ij dj la?kh; ljdkj yxkrh gS ijUrq budh olwyh jkT;ksa osQ }kjk dh tkrh gS vkSj og gh
blls gksus okyh vk; dk iz;ksx djrs gSaA jkt;ksa dh vk; dk ;g ,d eq[; foÙkh; lzksr gSA
4- la?k osQ }kjk yxk, x, vkSj ,df=kr fd, tkus okys dj ijUrq tks ckn esa jkT;ksa dks lkSai fn, tkrs
gSa (vuqPNsn 269) [Taxes levied and collected by the Union but assigned to States

(Art. 269)]: oqQN enksa ij dj la?k osQ }kjk yxk, tkrs vkSj ,df=kr fd;s tkrs gSa ijUrq ;g mu jkT;ksa dks
gh lkSai fn, tkrs gSa tgk¡ fd ;s ,df=kr fd, x, gksaA buesa jsyos ls eky dh <qykbZ vkSj jsy ;k=kk] leqnzh ;k=kk
;k gokbZ ;k=kk osQ }kjk lkeku vkSj ;kf=k;ksa ij yxk fdjk;k dj] o`Qf"k ;ksX; ”kehu osQ vfrfjDr fdlh vU;
lEifÙk osQ lEcU/ esa lEifÙk dj 'kkfey gSaA
5- la?k osQ }kjk yxk, vkSj ,df=kr fd, tkus okys dj ijUrq tks la?k vkSj jkT;ksa osQ eè; foHkkftr dj
fn, tkrs gSa (vuqPNsn 270) [Taxes leved and collected by the Union and Distributed

262 LOVELY PROFESSIONAL UNIVERSITY