Page 273 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—21% Hkkjr esa la?kh; foÙk dk fodkl

blesa rks dksbZ lUnsg ugha fd bl O;oLFkk us igys ls izpfyr iw.kZr;k osQUnzhÑr iz.kkyh esa dkiQh lq/kj fd;k uksV
FkkA fdUrq bl O;oLFkk esa Hkh dbZ xEHkhj nks"k FksA mnkgj.kr% izkUrh; foÙk esa cM+h vlekurk,¡ FkhaA bldk dkj.k
;g Fkk fd lu~ 1971 esa tks cUnkscLr (settlement) fd;k x;k Fkk] og izkUrksa esa gksus okys okLrfod O;;
ij vk/kfjr FkkA vr% oqQN izkUrksa dks rks dkiQh vf/d foÙkh; lgk;rk fey tkrh Fkh] tcfd oqQN vU; osQ
ikl foÙk dh deh jgrh FkhA

uksV~l bu dfBukb;ksa dks nwj djus osQ fy,] lu~ 1877 eas ykMZ ¯yVu (Lord Lynton) osQ ok;ljk; dky esa
osQUnzh; vuqnkuksa osQ vfrfjDr vkcdkjh ;k mRiknu 'kqYd] ekyxqtkjh rFkk LVkEi tSlh ljdkjh vk; dh
oqQN ensa Hkh izkUrksa dks ns nh xbZA

foÙkh; vf/dkjksa osQ gLrkUrj.k dh fn'kk esa vxyk dne ykWMZ fjiu (Lord Ripon) osQ ok;ljk; dky esa lu~
1882 esa ykWMZ Øksej }kjk mBk;k x;kA bl dne osQ vuqlkj] fuf'pr vuqikr nsus dh ;kstuk dks jí dj fn;k
x;kA ljdkjh vk; dks rc rhu Hkkxksa esa ck¡Vk x;k ¶lkezkT; ;k osQUnz ensa¸ (Imperial or central heads)]
¶izkUrh; ensa¸ (Provincial heads)] ¶foHkkftr ensa¸ (Divided heads)] (d) lkezkT; vFkok osQUnzh;
enksa esa okf.kT; foHkkxksa ls izkIr gksus okys ykHk rFkk viQhe] ued vkSj lhek 'kqYdksa ls izkIr gksus okyh vk;
lfEefyr Fkha] ([k) izkUrh; enksa esa vlSfud foHkkxksa rFkk izkUrh; fuekZ.k dk;ks± ls gksus okyh izkfIr;k¡ lfEefyr
Fkha vkSj (x) foHkkftr enksa esa mRiknu 'kqqYd] fu/kZfjr dj (assessed taxes)] LVkEi] ou rFkk jftLVªs'ku
tSlh ensa lfEefyr dh xbZA enksa ls gksus okyh vk; dks osQUnz vkSj jkT;ksa osQ chp cjkcj ck¡V fy;k tkrk FkkA
izR;sd ik¡p o"kZ i'pkr~ fLFkfr dh leh{kk dh xbZ vkSj lu~ 1887] 1892 rFkk 1897 esa u;s cUnkscLr fd;s x;sA
fdUrq izR;sd ik¡p o"kZ osQ i'pkr~ u;s cUnkscLr dh O;oLFkk ls cM+h vfuf'prrk dh fLFkfr cuh jgh vkSj
fujUrjrk dk vHkko jgkA vr% bu ck/kvksa dks nwj djus osQ fy, lu~ 1904 esa cUnkscLr (settlement) dks
vLFkk;h vkSj lu~ 1912 esa LFkk;h (Permanent) cuk fn;k x;kA
(3) r`rh; vof/µ(ekUVsX;w psEliQksMZ lq/kj) (1919&1935)
(Montagu Chelmsford Reform 1919–1935)
tSlk fd Åij crk;k tk pqdk gS] lu~ 1971 esa 1919 rd dh vof/ esa foÙkh; vf/dkjksa osQ gLrkUrj.k dh
Øfed ;kstukvksa osQ vUrxZr izkUrksa dks oqQN foÙkh; Lok;Ùkrk (financial autonomy) iznku dh xbZ Fkh] ijUrq
bl Lok;Ùkrk dks i;kZIr vkSj Bksl ugha ekuk tkrk FkkA vr% laoS/kfud lq/kjksa ij izLrqr dh xbZ ekUVsX;w psEliQkMZ
fjiksVZ ossQ vuqlkj] ¶foHkkftr enkas¸ dks lekIr djosQ izkarksa dh foÙkh; Lok;Ùkrk dkiQh c<+k nh xbZA lu~ 1919
dk Hkkjr dk Hkkjr ljdkj vf/fu;e (Government of India Act, 1919) blh fjiksVZ ij vk/kfjr FkkA
blosQ vuqlkj osQUnz vkSj izkUrksa osQ chp vk; osQ lk/ukaas dk iw.kZ:i ls foHkktu dj fn;k x;kA foHkkftr enksa
esa vk; dj rFkk lkekU; LVkEi osQUnz dks lkSai fn, x, vkSj mRiknu 'kqYd] vnkyrh LVkEi] ekyxqtkjh rFkk
flapkbZ dh ensa izkUrksa dks lkSai nh xbZA
eSLVu fu.kZ; (Meston Award)µekUVsX;w psEliQksMZ fjiksVZ esa fd;s x;s izLrkoksa dk vè;;u djus osQ fy,
ykWMZ eSLVu dh vè;{krk esa ,d foÙkh; lfefr (Financial Committee) cukbZ xbZA bl lfefr dh fjiksVZ
dks eSLVu cUnkscLr (Meston Settlement) vFkok eSLVu fu.kZ; dgk tkrk gSSSA
ekUVsX;w psEliQksMZ fjiksVZ eas osQUnzh; rFkk izkUrh; ljdkjksa osQ chp lk/uksaa osQ ftu caVokjksa dk lq>ko fn;k x;k
Fkk] lfefr us muesa oqQN la'kks/ukas dk izLrko j[kkA lfefr us vkS|ksfxd izkUrkas fo'ks"kdj cEcbZ osQ bl nkos dh
tk¡p dh fd vk;dj dh izkfIr;ksa esa mUgsa Hkh oqQN fgLlk fn;k tk,A ijUrq vUrr% lfefr bl fu"d"kZ ij igq¡ph
fd vk;dj dks rks osQUnzh; en gh cuk jguk pkfg,A

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 267
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY