Page 274 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV lfefr us ;g Hkh fliQkfj'k dh fd LVkEi (stamps) dks osQUnz rFkk izkarksa osQ chp ck¡Vs tkus osQ ctk; iw.kZr;k
izkUrh; en gh cuk fn;k tkuk pkfg,A blls fu/Zu izkUrksa dks lgk;rk feysxh vkSj foHkkftr enksa (divided

heads) dh O;oLFkk Hkh vfUre :i ls lekIr gks tk;sxhA
eSLVu cUnkscLr dh dbZ jkT;ksa us fo'ks"k :i ls enzkl] cEcbZ o caxky us rhoz vkykspuk dhA ;|fi] eSLVu lfefr
dh fliQkfj'kksa dks laln fd;s x, oqQN la'kks/uksa osQ ckn Lohdkj dj fy;k x;k vkSj mUgsa lu~ 1919 osQ Hkkjr
ljdkj vf/fu;e esa lfEefyr dj fy;k x;kA
(4) prqFkZ vof/µ1935 osQ Hkkjr ljdkj vf/fu;e osQ vUrxZr la?kh; foÙk (izkUrh; Lok;Ùkrk)
(Federal Finance Under the Government of India Act, 1935—Provincial
Autonomy)

lu~ 1935 osQ Hkkjr ljdkj vf/fu;e osQ }kjk la?kh; foÙk osQ fl¼kUr dks ykxw djus gsrq izkUrksa dh jktdks"kh;
fLFkfr esa dkiQh lq/kj dj fn;k x;kA bl vf/fu;e esa izkUrh; Lok;Ùkrk dh O;oLFkk dh xbZA osQUnz rFkk izkUrksa
dh vk; osQ Ïksr iw.kZr;k i`Fko~Q dj fn;s x,A izkUrh; vkSj osQUnzh; vk; osQ eq[; Ïksrksa dks fuEu izdkj oxhZÑr
fd;k x;kµ
(d) os dj tks izkUrksa }kjk yxk;s rFkk ,d=k fd;s tk;saxs (Taxes Levied and Collected by
Provinces)µ(1) ekyxqtkjh (Land revenue)] (2) ¯lpkbZ] (3) (v) ekuoh; miHkksx osQ fy, dke esa
ykbZ tkus okyh efnjk] (c) viQhe] Hkkjrh; Hkk¡x o vU; u'khyh nokb;ksa rFkk (l) e| ls ;qDr vkS"kf/;kas o
Ük`axkj lEcU/h lkefxz;ksa vFkok x|ka'k ^c* esa lfEefyr vU; fdlh oLrq ij mRiknu dj] (4) Ñf"k&vk; ij
dj] (5) Hkwfe] Hkou o f[kM+fd;ksa vkfn ij dj] (6) Ñf"k Hkwfe osQ mÙkkf/dkj ij dj] (7) [kfut vf/dkjksa
ij dj] (8) O;fDr dj (Capitation tax), (9) O;olk;] O;kikj] is'kss vkSj jkstxkj ij dj] (10) i'kqvksa
rFkk ukoksa ij dj] (11) eky dh fcØh rFkk foKkiu ij dj] (12) fdlh LFkkuh; {ks=k esa miHkksx
(Consumption)] miHkksx (use) rFkk fcØh osQ fy, vkus okys eky osQ izos'k ij mi&dj] (13) foykflrk
dh oLrqvksa ij dj] ftuesa fd euksjatu dj] ckth dj (betting tax) vkSj tqvk&dj lfEefyr gSa]
(14) LVkEi rFkk jftLVªs'ku] (15) vkUrfjd ty ekxks± }kjk ykus&ys tkus okys ;kf=k;ksa o eky ij dj vkSj
(16) iFk&dj ;k pq¡xh vkfnA

([k) os dj tks yxk;s vkSj mxkgs rks la?k }kjk tk;saxs fdUrq mudh izkfIr;k¡ izkUrksa dks lkSai nh tk;saxh
(Taxes Levied and Collection by the Federation but Assigned to Provinces)µ(1) Ñf"k&Hkwfe
osQ vfrfjDr lEifÙk osQ mÙkjkf/dkj ij dj] (2) fofue;&i=kksa] pSdkssa] izfrKk&i=kksa rFkk ches dh ikWfyfl;ksa vkfn
ij yxk;s tkus okys LVkEi 'kqYd dh njsa] (3) jsyksa }kjk ys tk;s tkus okys eky rFkk ;kf=k;ksa ij lhek&dj ;k
pq¡xh (terminal taxes)] (4) jsy fdjk;ksa rFkk HkkM+ksa ij djA
(x) la?k] izkUrksa rFkk la?kh; jkT;ksa osQ chp ck¡Vs tkus okys dj (Taxes Divided between the

Federation and the Provinces and the Federated States)µ(1) Ñf"k vk; osQ vykok vU;
vkenfu;ksa ij dj] (2) ued dj] (3) Hkkjr esa fu£er vFkok mRikfnr rEckowQ rFkk vU; oLrqvksa ij mRiknu
'kqYd (fdUrq Åij oxZ ^d* osQ vUrxZr dj ua- 3 osQ vUrxZr vkus okyh oLrqvksa dks NksM+dj) (4) fu;kZr&dj]
fdUrq vf/fu;e esa mfYyf[kr /kjkvksa osQ v/huA
(?k) la?k }kjk gh yxk;s rFkk j[ks tkus okys dj (Taxes Levied and Retained by the Federa-

tion)µ(1) fuxe dj (Corporation tax)] (2) eqnzk rFkk flDdk <ykbZ] (3) la?kh; jsysa] (4) Mkd o
rkj&VsyhiQksu] csrkj osQ rkj] izlkj.k (broadcasting) rFkk ,sls gh lapkj osQ vU; lk/uksa lfgr] (5) vk;kr
rFkk fu;kZr 'kqYd] (6) lSfud izkfIr;k¡A
(Ä) vU;µblosQ vfrfjDr] Åij oxZ ^x* eas vk; osQ ftu Ïksrksa dk mYys[k fd;k x;k gS] muls gksus okyh
lEiw.kZ rFkk vkaf'kd vk; dks Hkh la?kh; lÙkk vius ikl j[k ldrh gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
268 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY