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yksd foÙk
uksV izdkj izfrj{kk] fons'kh ekeys] lapkj lk/u rFkk eqnzk vkfn osQUnzh; fo"k; cu tkrs gSa vkSj f'k{kk] lkoZtfud
LokLF; rFkk dkuwu o O;oLFkk dh LFkkiuk vkfn osQ fo"k; lkekU;r% bdkbZ ;k jkT; ljdkjksa (unit of state
government) osQ izcU/&{ks=k esa vkrs gSaA ijUrq bl foHkktu osQ ckotwn osQUnz ;k jkT; ljdkjksa dh uhfr;ksa osQ
chp iw.kZ rkyesy (coordination) cuk jguk pkfg, rkfd muosQ y{; ,d&nwljs ls Vdjk;s ughaA
21-1 Hkkjr esa la?kh; foÙk dk fodkl
(Development of Federal Finance in India)
Hkkjr esa vktdy la?kh; 'kklu rFkk lkFk gh foÙk dh la?kh; O;oLFkk orZeku gSA ijUrq la?kh; foÙk dh orZeku
O;oLFkk foosQUnzh;dj.k (decentralisation) dh yEch izfØ;k dh mit gSA vè;;u dh lqfo/k dh n`f"V ls]
Hkkjr esa la?kh; foÙk osQ bfrgkl dks vxzfyf[kr dkyksa (periods) esa ck¡Vk x;k gSSµ
(1) izFke vof/µ(osQUnzh;dj.k) (lu~ 1833 ls 1871 rd)
(Centralisation from 1833 to 1871)
¶lu~ 1871 rd] ns'k osQ lEiw.kZ jktLo ,oa O;; ij osQUnz ljdkj dk gh iw.kZ fu;U=k.k jgrk FkkA izkUrkssa
osQ foÙk ij Hkkjr ljdkj }kjk tks dM+k fu;U=k.k ykxw fd;k tkrk Fkk] mldk lkjka'k fuEu 'kCnksa esa j[kk
tk ldrk gSA¸
LFkkuh; ljdkjsa (local government) tks fd O;kogkfjd :i ls ns'k dk lEiw.kZ 'kklu&dk;Z pykrh Fkha]
fcYoqQy 'kfDrghu cuk nh xbZ Fkha vkSj mUgsa vius&vius izkUrksa osQ ekeyksa esa foÙkh; fu;U=k.k osQ dksbZ vf/dkj
izkIr ugha Fks vkSj u gh mudk dksbZ foÙkh; mÙkjnkf;Ro FkkA
;g i¼fr cM+h nks"kiw.kZ FkhA foÙkh; ekeyksa esa iz'kklfud mÙkjnkf;Ro osQ vHkko osQ dkj.k blls fiQtwy[kphZ dks
izksRlkgu feyus yxkA izkUrksa (provinces) osQ chp /ujkf'k;ksa dk forj.k djrs le; Hkkjr ljdkj fdUgha
fuf'pr vFkok roZQlaxr fl¼kUrksa dk vuqlj.k ugha djrh FkhA ifj.kkeLo:i] ¶ljdkjh vk; osQ forj.k ls
,slh oqQO;oLFkk ,oa Nhuk&>iVh dh lh fLFkfr mRiUu gks tkrh Fkh] ftlesa lcls vf/d rst o gkFk&ik¡o
isaQdus okys izkUr gh ykHk mBkrs Fks vkSj roZQ dh vksj cgqr de è;ku fn;k tkrk FkkA¸ bl izdkj] izkUrh;
ljdkjsa osQUnz }kjk iznku fd;s tkus okys csdkjh vuqnkuksa (doles) ij gh fuokZg djrh Fkha vkSj ;s vuqnku Hkh lnk
fdUgha lqfuf'pr fl¼kUrksa osQ vuqlkj ugha fn;s tkrs FksA bl lEcU/ esa v'kksd pUnzk dk ;g dFku Bhd gh gS
fd ¶/ujkf'k;ksa osQ forj.k dh O;oLFkk osQoy vroZQlaxr (irrational) gh ugha Fkh] vfirq mlls vusd
iz'kklfud dfBukb;k¡ Hkh mRiUu gks tkrh FkhaA¸ blh dkj.k lu~ 1871 esa fooQUnzhdj.k dh oqQN O;oLFkk,¡ ykxw
dh xbZA
(2) f}rh; vof/µ(foÙkh; vf/dkjksa dk gLrkUrj.k) (1871&1919)
(Financial Devolution 1871—1919)
foÙkh; vf/dkjksa osQ gLrkUrj.k dh fn'kk esa lcls igyk ix lu~ 1871 esa rRdkyhu xouZj ykWMZ es;ks (Lord
Mayo) }kjk mBk;k x;k] tcfd oqQN lsokvkaas] tSls fd tsy] iqfyl] fpfdRlk lsok (fpfdRlk laLFkkuksa dks
NksM+dj)] jftLVªs'ku] f'k{kk] lM+osQ rFkk vlSfud fuekZ.k dk;ks± vkfn foHkkxksa osQ iz'kklu osQ fy, izkUrh; ljdkjksa
dks gh mÙkjnk;h cuk fn;k x;kA bl O;oLFkk osQ vUrxZr] izR;sd foHkkx (department) dks izkIr gksus okyh
vk; osQ vfrfjDr] osQUnz }kjk ,d fuf'pr ,deq'r vuqnku izR;sd izkUr dks fn;k tkrk Fkk] rkfd ogk¡ dh ljdkj
vius mÙkjnkf;Roksa dks iwjk djus esa leFkZ gks losQA lkFk gh djk/ku osQ oqQN lhfer vf/dkj Hkh izkUrksa dks ns
fn;s x;s FksA ljdkjh vk; dh oqQN 'kk[k,¡ iw.kZr% osQUnzh; vf/dkj esa j[kh xbZ] tSls jsyos] iksLV vkWfiQl rFkk
jkT;ksa ls izkIr gksus okys dj (tributes )A bu Ïksrksa osQ vykok lhek 'kqYd] ued o viQhe Hkh osQUnz osQ gh
v/hu jgsA ekyxqtkjh (land revenue)] mRiknu dj] LVkEi rFkk jftLVªs'ku ls gksus okyh vk; oqQN fuf'pr
vuqikrksa esa osQUnz rFkk jkT; ljdkj osQ chp c¡V tkrh FkhA
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
266 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY