Page 267 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—20% la?kh; foÙk O;oLFkk

dj nkf;Roksa dk Li"V :i esa c¡Vokjk (Clear Cut Division of Taxing Powers) uksV

osQUnzh; lwph (lwph&I) esa osQUnz dh 'kfDr ,oa dk;Z dh foospuk dh xbZ gSA bl lwph esa osQUnz ljdkj }kjk yxk,
x;s dj ,oa ysoh lfEefyr dh xbZ gSaA jkT; (lwph&II) esa jkT; ljdkj }kjk yxk;s x;s dj ,oa ysoh dks
lfEefyr fd;k x;k gSA (lwph&III) leorhZ lwph (Concurrent) gksrh gSA

lwph&I esa lfEefyr lHkh foÙkh; lk/uksa ij osQUnz ljdkj dk iw.kZ vf/dkj gksrk gS rFkk lwph&II esa lfEefyr
lk/uksa ij jkT; ljdkj dk iw.kZ vf/dkj gksrk gS rFkk lwph&III esa lfEefyr lk/uksa ij jkT; dk osQoy leorhZ
vf/dkj gksrk gSA bl izdkj lafo/ku esa osQUnz rFkk jkT;ksa osQ eè; dj nkf;Roksa dk Li"V :i esa c¡Vokjk fd;k
x;k gSA
20-5-1 jkT;ksa dks leiZ.k djus okyk osQUnzh; jktLo dj Hkkj
(A Part of the Central tax Revenue is Assigned to the States)

osQUnz ljdkj dh lwph esa 12 enksa ij dj yxkus dk izko/ku gSA ;|fi ;s lHkh dj osQUnzh; lwph esa gksrs gSa fdUrq
bldk ;g eryc ugha gS fd bu enksa ls izkIr lHkh jktLo dk iz;ksx osQUnz ljdkj djrh gSA osQUnzh; lwph esa
lfEefyr djksa dks fuEu pkj Hkkxksa esa foHkkftr fd;k tk ldrk gSµ
(1) os dj ftudks yxkus dk rFkk muls izkIr jktLo dks j[kus dk iw.kZ vf/dkj osQUnz ljdkj dks gksrk gSA
bllsa lhek 'kqYd] fu;e dj rFkk iw¡th dj (Ñf"k Hkwfe dks NksM+dj) bR;kfn lfEefyr gksrs gSaA bl Hkkx
esa lfEefyr enksa ls izkIr vk; dks jkT;ksaa esa ugha ck¡Vk tkrk gSA
(2) oqQN ,sls dj ftUgsa yxkus o olwy djus dk vf/dkj osQUnz ljdkj dks gS fdUrq buls izkIr vk; esa jkT;ksa
dk Hkh fgLlk gksrk gSA Ñf"k vk; osQ vfrfjDr lHkh vk;ksa ij rFkk rEckowQ ,oa vU; fuek.kZdkjh oLrqvksa
('kjkc rFkk u'khyh nokvksa dks NksM+dj) ij yxk;s tkus okys dj bl lewg esa lfEefyr gksrs gSaA
(3) ,sls dj ftUgsa osQUnz ljdkj yxkrh gS rFkk olwy Hkh osQUnz ljdkj djrh gS fdUrq muls izkIr jktLo dk
lEiw.kZ Hkkx jkT;ksa esa foHkkftr dj fn;k tkrk gSA Ñf"k Hkwfe dks NksM+dj vU; lHkh izdkj dh lEifÙk;ksa
ij mÙkjkf/dkjh dj (vFkok vkLrh dj)] jsy osQ fdjk;s rFkk HkkM+s ij dj] jsy] ty rFkk ok;q ekxks±
osQ vkus&tkus okys eky o ;kf=k;ksa ij V£euy VSDl] vUrjkZT; O;kikj esa lfEefyr oLrqvksa ij fcØh&dj
(lekpkj&i=kksa dks NksM+dj) bR;kfn bl en esa lfEefyr gksrs gSSaaaA

(4) oqQN dj tks osQUnz ljdkj }kjk yxk;s tkrs gSa fdUrq olwy jkT;ksa dh ljdkj }kjk fd;s tkrs gSa rFkk muls
izkIr jktLo dk miHkksx Hkh jkT; gh djrs gSaA LVkEi M~;wVh] fpfdRlk ,oa VkW;ysV midj.kksa ij
mRiknu&dj bl en esa lfEefyr gksrs gSaA
mijksDr foospuk ls Li"V gS fd osQUnz ljdkj vius dj jktLo dk oqQN Hkkx jkT; ljdkjksa esa foHkkftr dj nsrh
gSA jkT; ljdkjksa dk fgLlk mudh vko';drkvksa osQ vuqlkj ?kVrk&c<+rk jgrk gSA blosQ vfrfjDr djksa dk
foHkktu dj jktLo dks ,df=kr djus esa oqQ'kyrk ,oa ferO;f;rk ls Hkh lEcfU/r gksrk gSA bl izdkj ;g
;Fks"Brk ,oa yksp rFkk izcU/ esa ferO;f;rk ,oa oqQ'kyrk osQ fl¼kUrksa dk ikyu djrk gSA

VkLd osaQnzh; lwph esa lfEefyr djksa dks fdrus Hkkxksa esa ck¡Vk x;k gS\

20-5-2 foÙk vk;ksx dh LFkkiuk (Setting of Finance Commission)

dj jktLo dk osQUnz rFkk jkT; ljdkjksa esa Li"V :i ls foHkktu djus osQ i'pkr~ Hkh fofHkUu ljdkjksa osQ foÙkh;
lk/uksa rFkk muosQ }kjk lEiUu fd;s tkus okys dk;ks± osQ eè; vlUrqyu n`f"Vxkspj gksrk gSA bu vlUrqyuksa dks
nwj djus osQ fy, lafo/ku esa ;g izko/ku j[kk x;k gS fd osQUnz ljdkj osQ oqQN dj jktLo dk Hkkx rFkk vk£Fkd
vuqnku jkT; ljdkjksa dks fn;k tkuk pkfg,A

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 261
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY