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yksd foÙk




                  uksV          izfr'kr fgLls dks jkT;ksa esa lu~ 1951 dh tux.kuk (Census) osQ vuqlkj mudh tula[;k osQ vkèkkj ij forj.k
                                djuk pkfg,A vk;ksx us dgk fd bl ckr dh vko';drk ugha gS fd Hkkjr ljdkj jkT;ksa dks fn, tkus okys
                                izfr'kr dk izfro"kZ fglkc yxk;s cfYd blosQ LFkku ij mlus fiNys rhu o"kks± osQ okLrfod laxzgksa osQ vk/kj
                                ij oqQN fuf'pr izfr'krksa dh fliQkfj'k dh vkSj dgk fd ;s izfr'kr 1952&53 ls 1956&57 rd osQ ik¡p o"kks±
                                rd ykxw jgsaxsA
                                /kjk 270 osQ vuqlkj vk;&dj dh oqQy fucy izkfIr;ksa esa ls la?k&'kkflr {ks=kksa dks ns; Hkkx rFkk la?kh; jkstxkjksa
                                osQ lEcU/ esa ns;&dj ?kVk fn;s tkrs gSaA ;g egkys[kk ijh{kd (Auditor-general) dk dke gksrk gS fd og
                                la?kh; jkstxkjksa osQ lEcU/ esa ns;&djksa dk fglkc yxk;s vkSj fucy izkfIr;ksa dh ?kks"k.kk djsA fu;ksxh vk;ksx us
                                                      1
                                fucy ;k 'kq¼ izkfIr;ksa dk 2  Hkkx oxZ ^x* (Part C) osQ jkT;ksa osQ fy, fu/kZfjr fd;k vkSj mlus lq>ko
                                                      4
                                fn;k fd 'ks"k 55 izfr'kr Hkkx jkT;ksa dks fn;k tk, 50 izfr'kr ugha] tSlk fd igys fn;k tkrk FkkA
                                mRiknu&'kqYdksa dk forj.kµ;|fi lu~ 1935 osQ Hkkjr ljdkj vf/fu;e dh /kjk 140 (1) esa mRiknu&'kqYdksa
                                osQ forj.k dk izko/ku fd;k x;k Fkk] ijUrq ml ij vey ugha fd;k tk ldk Fkk vkSj og blfy, D;ksafd la?kh;
                                Hkkx vfLrRo esa Hkh ugha vk;k Fkk fd f}rh; fo'o&;q¼ fNM+ x;k FkkA vr% bl O;oLFkk dks ykxw djus dk dk;Z
                                izFke foÙk vk;ksx ij Mkyk x;kA

                                mRiknu&'kqYdksa osQ lEcU/ esa lafo/ku esa nh xbZ O;oLFkkvksa ls oqQN Hkze lk mRiUu gksrk gS D;ksafd èkkjk 272
                                rks bl ekeys dks iw.kZr;k laln ij NksM+rh gS tc fd /kjk 280 esa foÙk vk;ksx dks vkns'k fn;k x;k gS fd og
                                mudk djksa osQ forj.k ij fopkj djs ftudk fd c¡Vokjk gksuk gSA bl lEcU/ esa vk;ksx bl fu"d"kZ ij igq¡pk
                                d ;g iw.kZr;k mldh {kerk dh ifjf/ esa Fkk fd og la?kh; mRiknu&'kqYdksa osQ foHkktu osQ ckjs esa jk"Vªifr
                                dks viuh fliQkfj'k izLrqr djs] ;|fi ,slh fliQkfj'ksa laln osQ dkuwu }kjk gh ykxw gksrh FkhaA pw¡fd vk;ksx bl
                                lEcU/ esa ,d u;s vk/kj dh uhao j[k jgk FkkA vr% og osQUnzh; ctV dks cgqr vf/d vLr&O;Lr djuk ugha
                                pkgrk FkkA vr% mlus forj.k dh ;kstuk dks oqQN FkksM+s ls pq¯unk mRiknu&'kqYdksa rd gh lhfer djus dk fu'p;
                                fd;kA
                                vk;ksx us lq>ko fn;k fd rEckowQ (flxjsV o flxkj vkfn lfgr)] fn;klykbZ rFkk ouLifr rsyksa ij yxs
                                mRiknu&djksa dh fucy izkfIr;ksa dk 40 izfr'kr Hkkx jkT;ksa esa ck¡V fn;k tkuk pkfg,A ;gk¡ fiQj] forj.k osQ
                                vkèkkj osQ ckjs esa dkiQh er&fofHkUurk jghA pw¡fd fofHkUu jkT;ksa esa bu oLrqvksa esa ls izR;sd osQ miHkksx osQ ckjs
                                esa fo'oluh; vk¡dM+sa miyC/ ugha Fks] vr% vk;ksx us tula[;k osQ vk/kj ij forj.k dh fliQkfj'k dh vkSj
                                bl O;oLFkk us fuf'pr izfr'krksa dk :i /kj.k dj fy;k tks fd 5 o"kZ dh vof/ osQ fy, oS/ (valid) FkhA

                                lgk;d vuqnku (Grants-in-aid)µlHkh foÙk&vk;ksxksa osQ fy, rhljk lkekU; fopkj.kh; fo"k; /kjk 275
                                (1) osQ v/hu lgk;d vuqnkuksa osQ fl¼kUrksa osQ fu/kZj.k dk FkkA izFke foÙk&vk;ksx us jkT;ksa osQ lgk;d vuqnkuksa
                                dk fu/kZj.k djrs le; oqQN funsZ'kd fl¼kUrksa (guiding principles) dks n`f"Vxr j[kus dk lq>ko fn;k tSls
                                fd jkT;ksa dh ctV lEcU/h vko';drk,¡] dj&iz;kl (tax efforts)] lkekftd lsokvksa dk Lrj] jkT;ksa dks lkSais
                                x;s fo'ks"k nkf;Ro rFkk jk"Vªh; egÙo osQ eq[; dk;ZA
                                twV fu;kZr&dj osQ cnys esa lgk;d vuqnkuµvk;ksx us twV mRiUu djus okys jkT;ksa dks twV fu;kZr&dj osQ
                                muosQ Hkkx osQ cnys esa vf/d vuqnku nsus dh fliQkfj'k dhA bl lEcU/ esa vk;ksx us ftl èkujkf'k dk lq>ko
                                fn;k] og ml jde ij vk/kfjr Fkh tks fd twV rFkk twV osQ lkeku ij yxs fu;kZr&dj osQ vius Hkkx osQ :i
                                esa mUgksaus 1943 o 1950 osQ eè; izkIr dh FkhA vk;ksx us fliQkfj'k dh fd fuEu jkT;ksa dks twV fu;kZr osQ cnys
                                esa fuEufyf[kr okf"kZd lgk;d vuqnku feyus pkfg,µ
                                if'peh caxky          150 yk[k `         fcgkj        75 yk[k `
                                vle                   75 yk[k `          mM+hlk       15 yk[k `






                                           LOVELY PROFESSIONAL UNIVERSITY
          282                              LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
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