Page 275 - DECO404_PUBLIC_FINANCE_HINDI

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

lu~ 1935 dk Hkkjr ljdkj vf/fu;r dkuwuh elkSns dh n`f"V ls ,d 'kkunkj pht FkhA yxHkx ik¡p o"kks± rd uksV
fczVsu osQ loZJs"B fof/ elkSnkdkj (legal draftmen) bl vf/fu;e dh /kjkvksa dh :ijs[kk fu/kZfjr djus
esa yxs jgrs FksA blosQ ckn gh ;g lEHko gks ik;k fd 1935 osQ vf/fu;e osQ }kjk izkUrksa dks leqfpr Lok;Ùkrk
iznku djus osQ lkFk&lkFk ,d 'kfDr'kkyh osQUnz dh O;oLFkk dh xbZA
lj vksVks uhes;j dh fliQkfj'ksa (Recommendations of Sir Otto Niemeyer)µlu~ 1935 osQ
vf/fu;e (Act) esa ;g Hkh O;oLFkk dh xbZ Fkh fd izkarh; Lo;Ùkrk dks ykxw djus ls iwoZ ,d vkSj foÙkh; tk¡p
dh tk,A vr% bl dk;Z osQ fy, lj vksVks uhes;j dh fu;qfDr dh xbZ vkSj muls dgk x;k fd os vk;dj
dh izkfIr;ksa o twV fu;kZr&dj osQ foHkktu] osQUnz }kjk izkUrksa dks fn;s tkus okys lgk;d vuqnku rFkk Hkkjr dks
osQUnz ljdkj ,oa izkUrh; ljdkjksa osQ chp foÙkh; ysu&nsu ls lEcfU/r vU; fdlh Hkh ekeys osQ lEcU/ esa
viuh fliQkfj'ksa nsaA

uhes;j us fliQkfj'k dh fd vk;&dj fucy izkfIr;ksa (net proceeds) dk 50 izfr'kr Hkkx jkT;ksa dks fn;k tkuk
pkfg,A mUgksaus ;g Hkh lq>ko fn;k fd izR;sd izkUr osQ fgLls dk fu/kZj.k va'kr% rks ml izkUr esa fd;s x;s
vk;dj osQ laxzg osQ vk/kj ij fd;k tkuk pkfg, vkSj va'kr% tula[;k osQ vk/kj ijA

1
D;k vki tkurs gSa twV fu;kZr osQ ckjs eas uhes;j us lq>ko fn;k fd twV ij yxk;s tkus okys fu;kZr&dj 62 2
izfr'kr Hkkx twV mRiUu djus okys izkUrksa&caxky] fcgkj] vklke vkSj mM+hlk esa ck¡V fn;k
tkuk pkfg,A

jktdh; lgk;rk (Sub-ventions)µlj vkWVks uhes;j us ;g Hkh lq>ko fn;k fd flU/] mM+hlk] vklke rFkk
m-iz- lhek izkUr tSls ?kkVk mBkus okys jkT;ksa dks vius ctV lUrqfyr djus osQ fy, oqQN ok£"kd vuqnku
(Annual grants) fn, tkus pkfg,A ?kkVs okys izkUrksa osQ oqQN fof'k"V ekeyksa osQ vfrfjDr] vU; izkUrkas dks
Hkh oqQN vk£Fkd lgk;rk nsus dh fliQkfj'k dh xbZA
izkUrh; Í.kksa dh lekfIr (Cancellation of Provincial Debts)µlj vkVks uhes;j us ;g Hkh fliQkfj'k
dh fd izkUrksa ij osQUnz ljdkj osQ tks Í.k gSa mUgsa lekIr dj nsuk pkfg,A mudk fopkj Fkk fd osQUnz dh vk£Fkd
fLFkfr ij bldk izfrowQy izHkko ugha iMs+xkA

f}rh; fo'o&;q¼ rFkk ns'k dk foHkktu (War and Partition)µlu~ 1939 eas f}rh; fo'o&;q¼ fNM+
x;kA vr% ;q¼ osQ dkj.k osQUnz ljdkj osQ O;; esa o`f¼ gks tkus osQ dkj.k lu~ 1940 esa ml vf/fu;e (Act)
1
esa ,d la'kks/u fd;k x;k ftlosQ vuqlkj osQUnz dks vk;&dj osQ izkUrh; fgLls esa ls 4 djksM+ #i;s ysus dk
2
vf/dkj ns fn;k x;kA ;g izko/ku (provision) lu~ 1945&46 rd pyrk jgkA blosQ ckn mleas fiQj oqQN
la'kks/u djus dh vko';drk ml le; gqbZ tcfd lu~ 1947 esa ns'k osQ foHkktu osQ iQyLo:i flU/ rFkk mÙkjh
if'peh lhek izkUr ikfdLrku esa pys x;s vkSj caxky o iatkc izkUr tula[;k rFkk vkdkj esa ?kV x;sA vr% ;g
ekeyk fopkj osQ fy, Jh lh- Mh- ns'keq[k dks lkSaik x;k vkSj ;g Lohdkj dj fy;k x;k fd mudh fliQkfj'ksa
,d fu.kZ; osQ :i esa ekuh tk;saxhA fdUrq Jh ns'keq[k us fofHkUu izkUrksa osQ chp vk;dj osQ forj.k osQ fy, fdUgha
u;s fl¼kUrksa dk lq>ko fn;k] D;ksafd fudV Hkfo"; esa gh foÙk vk;ksx dh LFkkiuk gksuh Fkh vkSj vk;ksx dks
leLr ekeys ij foLr`r :i ls fopkj djuk gh FkkA vr% mUgksaus viuk dk;Z lhfer gh j[kk vkSj lq>ko fn;k
fd vk;&dj dks oqQN izLrkfor ekewyh gsj&isQj osQ lkFk eq[;r% tula[;k osQ vk/kj ij gh ck¡V fn;k tk, rkfd
vis{kkÑr detksj jkT;ksa dk Hkh è;ku j[kk tk losQA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 269
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY