Page 287 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—22% Hkkjrh; foÙk vk;ksx

(3) laln ,slk dkuwu cuk;s rc rd osQ fy, jk"Vªifr foÙk vk;ksx dh fliQkfj'kksa ij fopkj djus osQ ckn uksV
,sls vuqnkuksa dh fof'k"V /ujkf'k nsus dk vkns'k ns ldrk gSA
okLro esa] ;g lc Hkze bl dkj.k mRiUu gqvk gS D;ksafd foÙk vk;ksxksa us fl¼kUrksa osQ fuekZ.k esa oqQN O;FkZ osQ
ls iz;kl fd;s gSa tSls fd foÙk vk;ksx us oQqN fof'k"V /ujkf'k;ksa dh fliQkfj'k dj nh vkSj jk"Vªifr us rnuqlkj
gh mu /ujkf'k;ksa osQ cjkcj vuqnku nsus osQ vkns'k ns fn;sA la?k ljdkj us vkt rd dHkh ;g Bhd ugha le>k
fd /kjk 275 (1) vUrxZr laln ls bl lEcU/ esa dkuwu cukus dks dgs vkSj u laln osQ fdlh oxZ ls gh laln
dks bl vf/dkj dk mi;ksx djus osQ fy, dgk gSA

D;k vki tkurs gSa O;ogkj esa] vk;&dj osQ Hkkx] mRiknu&'kqYdksa dh izkfIr;ksa rFkk lgk;d vuqnkuksa osQ
forj.k osQ lEcU/ esa vk;ksx dh fliQkfj'ksa gh vfUre gksrh gSa vkSj os la?k ljdkj }kjk
Lohdkj dj yh tkrh gSaA
22-3 izFke foÙk vk;ksx (First Finance Commission)

izFke foÙk vk;ksx lu~ 1952 esa Jh osQ- lh- fu;ksxh dh vè;{krk esa fu;qDr fd;k x;kA vk;ksx dk fopkj Fkk
fd jkT;ksa dh vk; esa Bksl o`f¼ djus dh Hkkjh vko';drk gSA blfy, mlus vf/d va'knku nsus dh jkT;ksa dh
ek¡x dks Lohdkj dj fy;kA ijUrq ,slk djrs le; mlus fuEufyf[kr rhu ckrksa dks n`f"Vxr j[kkµ

(1) osQUnz osQ ikl osQ lk/uksa dk vfrfjDr LFkkukUrj.k bl izdkj gksuk pkfg, fd ns'k dh izfrj{kk rFkk vkfFkZd
fLFkjrk osQ izfr osQUnz dh ftEesokfj;ksa dks ns[krs gq, LFkkukUrj.k dk mlls lk/uksa ij dksbZ vuqfpr cks> u iM+s
rFkk ;g ml Hkkj dks lgu dj losQA

(2) vuqnkuksa osQ forj.k ls lEcfU/r fl¼kUr lHkh jkT;ksa ij leku :i ls ykxw fd, tkus pkfg,A
(3) forj.k dh ;kstuk dk mís'; ;g gksuk pkfg, fofHkUu jkT;ksa osQ chp ikbZ tkus okyh vlekurk,¡ de gksaA

VkLd izFke foÙk vk;ksx dh LFkkiuk dc vkSj fdldh vè;{krk esa gqbZ\

22-4 djksa dk forj.k (Distribution of Taxes)

lHkh vk;ksxksa dks lkSaik tkus okyk lcls igyk dk;Z ;g Fkk fd os la?k vkSj jkT;ksa osQ chp mu djksa dh fucy
izkfIr;ksa osQ forj.k dk fu/kZj.k djsa tksfd muosQ chp ck¡Vs tkus gSa vFkok ck¡Vs tkus pkfg,A tSlk fd igys Hkh
crk;k tk pqdk gS] ;s dj gSaµvk;&dj rFkk mRiknu&'kqYdA
tc izFke foÙk vk;ksx dh fu;qfDr gqbZ Fkh] rc vk;&dj dk 50» Hkkx jkT;ksa dks lkSaik tkrk FkkA ,slk fues;j
fu.kZ; rFkk ns'k&foHkktu osQ ckn ns'keq[k&fu.kZ; osQ vuqlkj fd;k tkrk FkkA ;g dgk x;k fd vk;&dj osQ
forj.k dh tks izfr'kr fu/kZfjr dh xbZ gS og va'kr% rks laxzg (Collection) osQ vk/kj ij gS vkSj va'kr%
tula[;k osQ vk/kj ijA fu;ksxh vk;ksx rFkk vU; vk;ksxksa ls iwoZ cEcbZ rFkk caxky ;g dgrs jgs gSa fd ;g
forj.k laxzg osQ vk/kj ij gksuk pkfg,] tc fd vU; jkT;ksa dk ;g dguk Fkk fd vk;&dj ,d osQUnzh; dj
gS vkSj mldk laxzg fdl LFkku ij gqvk gS] ;g ckr vk;&dj osQ okLrfod ewy lzksr dks izdV ugha djrhA
vr% vk;&dj dk forj.k iw.kZr;k tula[;k osQ vk/kj ij gksuk pkfg,A
bu lHkh ckrksa ij fopkj djus osQ ckn] fu;ksxh vk;ksx us lq>ko fn;k fd vk;&dj dh fucy izkfIr;ksa esa jkT;ksa
dk fgLlk 50 izfr'kr ls c<+kdj 55 izfr'kr dj fn;k tkuk pkfg, vkSj foHkkT; /ujkf'k esa jkT;ksa osQ Hkkx osQ
20 izfr'kr fgLls dks rks jkT;ksa esa fd;s x;s lkisf{kd laxzg osQ vk/kj ij forfjr fd;k tkuk pkfg, vkSj 80

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