Page 279 - DECO404_PUBLIC_FINANCE_HINDI

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

(5) la?k lwph osQ vU; fdlh Hkh fo"k; osQ lEcU/ esa 'kqYd ;k iQhl ijUrq U;k;ky;ksa esa yh tkus okyh uksV
iQhl dks NksM+dj (en 96)A
(6) la?k osQ lkoZtfud Í.k (en 35)A
(7) eqnzk] eqnzk dh <ykbZ (coinage) rFkk oS/ eqnzk o fons'kh eqnk (en 36)A

(8) fons'kh dtsZ (en 37)A
(9) Hkkjrh; fjtoZ cSad (en 38)A
(10) Hkkjr ljdkj vFkok fdlh jkT; dh ljdkj }kjk lapkfyr ykWVfj;k¡ (en 40)A
(x) os dj tks la?k }kjk yxk;s rFkk olwy fd;s tkrs gSa fdUrq izkfIr;k¡ jkT;ksa dks lkSai nh tkrh gSa
(Taxes Levied and Collected by the Union but Assigned)µfuEufyf[kr dj rFkk 'kqYd Hkkjr
ljdkj }kjk yxk;s rFkk olwy fd;s tk;saxs ijUrq fdlh Hkh foÙkh; o"kZ esa ,sls fdlh Hkh dj vFkok 'kqYd dh
fucy izkfIr;ksa dks mu fl¼kUrksa osQ vuqlkj jkT;ksa essa forfjr dj fn;k tk;sxk tks fd laln }kjk dkuwu cukdj
fu/kZfjr fd;s tk;saxsµ
(1) Ñf"k&Hkwfe dks NksM+dj vU; lEifÙk;ksa osQ mÙkjkf/dkj ij 'kqYd (duties)A
(2) Ñf"k&Hkwfe dks NksM+dj vU; lEifÙk;kssa ij vkfLr dj (estate duty)A
(3) jsy] leqnz rFkk ok;qekxZ }kjk yk;s&ys tk;s tkus okys eky rFkk ;kf=k;ksa ij lhekUr dj (terminal
tax)A

(4) jsy fdjk;ksa rFkk HkkM+ksa ij djA
(5) LVkEi 'kqYd dks NksM+dj 'ks;j cktkjksa rFkk ok;nk cktkjksa osQ lkSnksa ij djA
(6) lekpkj&i=kksa osQ Ø;&foØ; rFkk mueas izdkf'kr foKkiuksa ij djA
(?k) os dj tks la?k }kjk yxk;s tkrs gSa fdUrq jkT;ksa }kjk olwy fd;s tkrs gSa vkSj mUgha osQ }kjk j[k fy;s
tkrs gSa (Duties Levied by the Union but Collected and Appropriated by the States)µlafo/ku
osQ vUrxZr la?k lwph esa mfYy[kr oqQN dj ,sls gSa] tSls fd LVkEi 'kqYd rFkk fpfdRlk o Ük`axkj lEcU/h
lkefxz;ksa ij mRiknu 'kqYd tks fd Hkkjr ljdkj }kjk yxk;s tk;saxs fdUrq mudk laxzg jkT;ksa }kjk fd;k tk;sxk
vkSj jkT; gh mUgsa j[k ysaxs] fdUrq fuEu ifjfLFkfr;ksa dks NksM+djµ
(d) ml fLFkfr esa tcfd ,sls dj lafo/ku dh izFke vuqlwph osQ oxZ ^x* esa mfYyf[kr fdlh jkT;
esa yxk;s tk;saxs rks mudk laxzg Hkkjr ljdkj djsxhA

([k) vU; ekeyksa esa mudk laxzg os jkT; gh djsaxs tgk¡ fd os dj yxk;s tk;saxsA
(Ä) os dj tks la?k }kjk yxk;s rFkk olwy fd;s tk;saxs fdUrq mudh izkfIr;k¡ la?k rFkk jkT;ksa osQ chp
c¡V tk;saxh (Taxes which shall be levied and collected by the Union but the proceeds
shall be distributed between the Union and the States)
(1) Ñf"k vk; dks NksM+dj vU; vkenfu;ksa ij djA

(2) la?kh; mRiknu 'kqYd] fdUrq la?k lwph esa mfYyf[kr mu mRiknu&'kqYdksa dks NksM+dj tks fpfdRlk
rFkk Ük`axkj&lEcU/h lkefxz;ksa ij yxk;s rFkk Hkkjr ljdkj }kjk olwy fd;s tkrs gSaA
Lo&ewY;kadu (Self Assessment)

fjDr LFkkuksa dh iw£r djsa (Fill in the blanks) :
1. Hkkjr esa vktdy la?kh; 'kklu rFkk lkFk gh foÙk dh --------- O;oLFkk orZeku gSA
2. lu~ --------- rd ns'k osQ lEiw.kZ jktLo ,oa O;; ij osaQnz ljdkj dk gh iw.kZ fu;a=k.k jgrk gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 273
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY