Page 268 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV Hkkjrh; lafo/ku dh /kjk 280&A esa osQUnz rFkk jkT;ksa osQ foÙkh; lEcU/ksa dks larqfyr cuk;s j[kus osQ fy, izR;sd
ik¡p o"kZ osQ i'pkr~ ,d foÙk vk;ksx dh fu;qfDr dh O;oLFkk dh xbZ gSA lafo/ku esa jk"Vªifr dks ;g vf/dkj
fn;k x;k gS fd ;g vko';drkuqlkj bl izdkj osQ foÙk vk;ksx dks ik¡p o"kZ ls iwoZ Hkh fu;qDr dj ldrk gSA
foÙk vk;ksx viuh fjiksVZ jk"Vªifr dks lkSairk gS vkSj fopkj osQ ckn ml ij osQUnz ljdkj fu.kZ; ysrh gSA foÙk
vk;ksx dh LFkkiuk dk mís'; ;g gS fd og la?kh; lk/uksa esa ls vFkkZr~ mu lk/uksa esa ls tks bl le; la?k osQ
vf/dkj esa gSa rFkk ftlesa ls jkT;ksa dks fgLlk fn;k tk ldrk gS bu lk/uksa esa ls jkT; ljdkjksa dk fgLlk bl
izdkj rFkk bl vk/kj ij fuf'pr djsa] ftlls la?k vkSj jkT;ksa osQ chp muosQ vk; osQ lk/uksa rFkk vko';drkvksa
osQ lUrqyu cus jgsa rFkk la?k osQ lHkh jkT;ksa dk Hkh lUrqfyr fodkl gks losQA
mijksDr fooj.k ls ;g Li"V gS fd Hkkjr esa osQUnz ,oa jkT;ksa osQ chp vk£Fkd lUrqyu cuk;s j[kus esa foÙkh;
vk;ksx egÙoiw.kZ Hkwfedk vnk djrk gSA Hkkjr osQ lafo/ku esa (lu~ 1950 osQ lafo/ku esa) la?k rFkk jkT;ksa esa
lUrqyu LFkkfir djus osQ fy, rhu rÙoksa dk mYys[k fd;k x;k gSA
1- vk;&dj rFkk la?kh; mRiknu djksa dk c¡Vokjkµlafo/ku dh /kjk&270 esa oqQN dj ,sls gSa ftuls izkIr
vk; dk c¡Vokjk la?k ,oa jkT;ksa esa djus dh O;oLFkk dh xbZ gSA bleas lHkh vk;&dj (Ñf"k vk; dks NksM+dj)
lfEefyr gksrs gSaA Hkkjr ljdkj ,DV 1935 dh vuqlwph 140(1) esa izko/ku gS fd mRiknu djkas dk oqQN vkSj
lEiw.kZ Hkkx jkT; ljdkjksa esa ck¡Vk tk ldrk gSA bu djksa ls izkIr vk; dk caVokjk foÙkh; vk;ksx dh lykg ij
la?k ,oa jkT;ksa osQ chp fd;k tkrk gSA bl izdkj gj ik¡p o"kZ ckn foÙk&vk;ksx la?k ,oa jkT;ksa dh vk';drkvksa
dk voyksdu dj bl vk; esa mudk fgLlk fuf'pr djrk gSA
2- la?k }kjk jkT;ksa dks vk£Fkd lgk;rkµla?k ,oa jkT;ksa osQ chp foÙkh; lUrqyu cuk;s j[kus osQ fy, nwljk
egÙoiw.kZ rjhdk la?k }kjk jkT;ksa dks vk£Fkd lgk;rk nsdj viuk;k tkrk gSA ;g vk£Fkd lgk;rk osQUnz ljdkj
}kjk vius lafpr dks"k esa ls mu jkT;ksa dks nh tkrh gS ftudks budh vko';drk gksrh gSA vr% fHkUu jkT;ksa osQ
fy, fHkUu jkf'k fuf'pr dh tkrh gSA osQUnzh; ljdkj foÙk vk;ksx dh lykg ij jkT;ksa dks ;g vk£Fkd lgk;rk
vFkok vuqnku nsrh gSA Li"V gS fd foÙk mu fl¼kUrksa dks fu/kZfjr djrk gS ftu ij jkT;ksa dks vk£Fkd lgk;rk
vFkok vuqnku fd;s tkrs gSaA foÙk vk;ksx bu fl¼kUrksa osQ vk/kj ij fHkUu jkT;ksa osQ fy, vuqnku dh jkf'k Hkh
fHkUu fuf'pr djrk gSA
3- vf/Hkkj yxkdj vk; esa o`f¼ djukµHkkjrh; lafo/ku esa vk£Fkd lUrqyu cuk;s j[kus dh rhljh O;oLFkk
;g dh xbZ gS fd la?k ljdkj vf/Hkkj (surcharge) yxkdj ,sls fdlh Hkh dj esa vfHko`f¼ dj ldrh gS
ftlls izkIr vk; dk oqQN Hkkx jkT;ksa esa ck¡Vk tkrk gks vFkok ftldh leLr vk; jkT;ksa dks ns nh tkrh gksA
bl izdkj Li"V gS fd la?k ljdkj jkT;ksa dh lwph esa fuf'pr fd;s x;s djksa ij vf/Hkkj yxk ldrh gS rFkk
bu vf/Hkkjksa ls tks vk; izkIr gksxh mldk mi;ksx djus dk osQUnz ljdkj dks iw.kZ vf/dkj gksxkA Hkkjr esa osQUnzh;
ljdkj bl izdkj osQ vf/Hkkj vk;&dj ij yxkrh gSA

4- Í.k ysus dk vf/dkjµblosQ vfrfjDr lafo/ku esa la?k ljdkj dks ;g vf/dkj fn;k x;k gS fd og laln
}kjk fuf'pr lhekvksa osQ vUrxZr vius ns'k ls rFkk fons'kksa ls Í.k ys ldrh gSA blh izdkj jkT; dks Hkh
fo/kulHkk osQ }kjk fuf'pr dh xbZ lhekvksa osQ vUrxZr ns'k osQ vUnj ls Í.k ysus dk vf/dkj izkIr gSA jkT;
ljdkj la?k ljdkj ls Hkh vko';drk iM+us ij Í.k ys ldrh gSA
foÙkh; {ks=k osQ lUnHkZ esa Hkkjrh; lafo/ku us cgqr [kphZyk #[k viuk;k gSA bl izdkj dk izko/ku fdlh Hkh
la?kh; lafo/ku esa ugha ik;k tkrk gSA gekjs lafo/ku esa lHkh la?kh; foÙk osQ fl¼kUrksa dk ikyu fd;k x;k gSA
;g blfy, fd;k x;k gS rkfd fofHkUu ljdkjksa osQ dk;ks± ,oa foÙkh; lk/uksa osQ eè; vlUrqyu dks nwj fd;k
tk losQA jkT; ljdkjksa dks la?kh; dks"k dh vko';drk gksrh gSA jkT;ksa dh ;g fuHkZjrk mudks osQUnz ljdkj dh
uhfr;kas ls leUo; LFkkfir djus osQ fy, etcwj djrh gSA blosQ foijhr osQUnz ljdkj dks Hkh muls lkeatL;
LFkkfir djuk gksrk gSA

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LOVELY PROFESSIONAL UNIVERSITY