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bdkbZ—22% Hkkjrh; foÙk vk;ksx




          vk;ksx dks lkSais x;s vU; ekeysµbu rhu lkekU; fo"k;ksa osQ vykok] izR;sd vk;ksx dks oqQN fo'ks"k fopkj.kh;  uksV
          fo"k; Hkh lkSais x,A izFke foÙk&vk;ksx ls bl lEcU/ esa Hkh viuh fliQkfj'k nsus dks dgk x;k fd Hkkjr ljdkj
          }kjk Hkkx ^[k* (Part B) osQ jkT;ksa osQ lkFk fd;s x;s fdlh Hkh le>kSrs dh 'krks± dks ;w¡ gh tkjh jgus fn;k tk,
                                     1
          vFkok muesa oqQN la'kks/u fd;k tk,A  pw¡fd Hkkjrh; fj;klrksa dh jktLo O;oLFkk (revenue system) fczfV'k
          izkUrksa dh O;oLFkk ls fHkUu Fkh] vr% bl lEcU/ esa oqQN ,slh vUr%dkyhu O;oLFkk dh vko';drk Fkh fd
          ftlosQ }kjk Hkkx ^[k* osQ jkT; HkwriwoZ fczfV'k Hkkjr osQ izkarksa osQ led{k vk tk,¡A lu~ 1948 esa Jh oh- Vh-
          Ñ".kkekpkjh dh vè;{krk esa tks lfefr xfBr dh xbZ Fkh] mldh fliQkfj'kksa osQ vuqlkj] osQUnz ,sls jkT;ksa dks
          vUr%dkyhu vof/ osQ fy, vuqnku nsus dks jkth gks x;k Fkk tks fd fj;klrksa osQ ,dhdj.k osQ dkj.k ?kkVs dh
          fLFkfr esa vk x;s FksA ;s vuqnku jktLo&?kkVk vuqnku dgykrs FksA
          ;s jkT; foÙk&vk;ksx osQ izLrkoksa osQ dkj.k izkIr gksus okys lHkh ykHkksa osQ vf/dkjh FksA vc mudks jktLo&?kkVk
          vuqnku vf/d ek=kk esa feyrs FksA izFke vk;ksx dk ;g fopkj Fkk fd vc osQoy eSlwj] lkSjk"Vª rFkk Vªkoudksj]
          dksphu jkT;ksa dks gh jktLo&?kkVk vuqnku fn, tkus dh vko';drk Fkh] D;ksafd vU; lHkh jkT; vc iw.kZr;k
          ^d* jkT;ksa osQ Lrj rd yk, tk pqosQ FksA



             uksV~l  lHkh foÙk&vk;ksxksa osQ fy, rhljk lkekU; fopkj.kh; fo"k; /kjk 275 (1) osQ v/hu lgk;d vuqnkuksa

                   osQ fl¼karksa osQ fu/kZj.k dk FkkA

          Lo&ewY;kadu (Self Assessment)


          fjDr LFkkuksa dh iw£r djsa (Fill in the blanks) :
            1.  jk"Vªifr vk;ksx }kjk dh xbZ izR;sd fliQkfj'k dks ml ij dh tkus okyh dk;Zokgh dh O;k[;kRed
                             ---------
                fVIi.kh osQ lkFk    osQ izR;sd lnu osQ le{k j[ksaxsA
            2.  vk;&djksa dk c¡Vokjk foÙk vk;ksx dh fliQkfj'kksa ij fopkj djus osQ ckn  ---------  osQ vkns'k ls gksrk gSA
            3.  lafo/ku dh /kjk  ---------  osQ vuqlkj] foÙk vk;ksx dh fliQkfj'ksa osQoy laLrqfr Hkkx gh gksrh gSA
            4.  tc izFke foÙk vk;ksx dh fu;qfDr gqbZ Fkh] rc vk;&dj dk  ---------  Hkkx jkT;ksa dks lkSaik tkrk FkkA
            5.  vk;ksx us twV mRiUu djus okys jkT;ksa dks twV fu;kZr&dj osQ muosQ Hkkx osQ cnys esa  ---------  nsus dh

                fliQkfj'k dhA

          22-5 f}rh; foÙk vk;ksx (Second Finance Commission)


          twu 1956 esa Jh osQ- lUFkkue dh vè;{krk esa f}rh; foÙk vk;ksx dh fu;qfDr dh xbZ] ftlus uoEcj 1956 esa
          viuh vUrfje fjiksVZ izLrqr dhA vUrfje fjiksVZ (interim report) esa osQoy oqQN ,sls U;wure ifjorZuksa dk
          lq>ko fn;k x;k] tks jkT;ksa dk iquxZBu gksus osQ dkj.k rFkk tEew o d'ehj dk Hkkjr osQ lkFk foÙkh; ,dhdj.k
          gksus osQ dkj.k vko';d gks x, FksA flrEcj 1957 esa vk;ksx us viuh vfUre fjiksVZ (final report) izLrqr
          dhA
          djksa dk forj.k (Distribution of Taxes)µvk;ksx dks dj&laxzg rFkk tula[;k osQ nkoksa ij iqu% fopkj
          djuk iM+kA vk;ksx dk fopkj Fkk fd fcØh&dj] eksVj&xkM+h dj] fctyh&dj o euksjatu&dj vkfn ls vk;
          esa o`f¼ gks tkus osQ dkj.k caxky rFkk cEcbZ tSls vkS|ksfxd n`f"V ls mUur jkT; vU; Ñf"k iz/ku jkT;ksa osQ

            1-  ;gk¡ ;g mYys[kuh; gS fd Hkkx ^[k* vkSj ^x* jkT;ksa dk Hksn vc lekIr dj fn;k x;k gSA


                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY                                   283
                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
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