Page 290 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV eqdkcys foÙkh; n`f"V ls vf/d etcwr gks x;s gSaA vr% og bl fu"d"kZ ij igq¡pk fd forj.k osQ vk/kj osQ :i
esa laxzg (Collection) dk LFkku iw.kZr;k tula[;k (Population) dks ns fn;k tkuk pkfg,A rFkkfi ifjorZu
dks ljy cukus dh n`f"V ls vk;ksx us ;g fliQkfj'k dh fd jkT;ksa esa forfjr dh tkus okyh fucy izkfIr;ksa dk
10 izfr'kr Hkkx rks laxzg osQ vk/kj ij vkSj 90 izfr'kr Hkkx tula[;k osQ vk/kj ij ck¡Vk tkuk pkfg,A vk;ksx
us ;g Hkh vk'kk izdV dh fd vkxs vkus okyk vk;ksx laxzg osQ vk/kj dks iw.kZr;k gh lekIr dj nsxkA
vk;ksx us ;g Hkh lq>ko fn;k fd vk;&dj dh fucy izkfIr;ksa eas jkT;ksa dk fgLlk 55 izfr'kr ls c<+kdj 60
izfr'kr dj fn;k tkuk pkfg,A jkT;ksa osQ chp okLrfod fooj.k igys dh rjg gh fuf'pr izfr'krksa osQ :i esa
fu/kZfjr fd;k x;k tks fd 1957&58 ls 1961&62 rd gh ik¡p o"kks± dh vof/ osQ fy, ykxw djuk FkkA
f}rh; foÙk vk;ksx us tc viuh fjiksVZ nh] rc rd Hkkx ^[k* vkSj ^x* osQ jkT; lekIr gks pqosQ Fks vkSj mudk
iquxZBu gks pqdk FkkA vr% vk;ksx us lq>ko fn;k fd vk;&dj dh fucy ;k 'kq¼ izkfIr;ksa dk 1 izfr'kr Hkkx
la?k 'kkflr {ks=kksa (Union Territories) dks fn;k tkuk pkfg, vkSj 'ks"k 60 izfr'kr Hkkx jkT;ksa (States) dks
lkSai fn;k tkuk pkfg,A
lu~ 1959 osQ foÙk vf/fu;e (Finance Act) }kjk dEifu;kas }kjk fn, tkus okys vk;&dj dks fuxe&dj
(Corporation Tax) dh Js.kh esa j[k fn;k x;kA bl fLFkfr esa vc ;g foHkkT; dks"k (Divisible Pool)
dk vax ugha jgkA blls foHkkT; dks"k dk vkdkj ?kV x;kA vr% bl {kfriwfrZ osQ fy, ,d fo'ks"k {kfriwfrZ vuqnku
dh Hkh fliQkfj'k dh xbZA
mRiknu&'kqYdksa dk forj.k (Distribution of Excise Duties)µf}rh; foÙkh; vk;ksx us vusd jkT;ksa dh
bl ek¡ ij fopkj fd;k fd lHkh mRiknu&djksa dk forj.k gksuk pkfg,A ijUrq og bl fu"d"kZ ij igq¡pk fd ,slk
rhoz ifjorZu u rks vko';d gS vkSj u ok¡Nuh; ghA vr% vk;ksx us rEckowQ] fn;klykbZ rFkk ouLifr rsyksa ij
yxus okys ,oa igys gh ls ck¡Vs tkus okys rhu mRiknu&djksa esa oqQN vkSj djksa dks lfEefyr djosQ mudk nk;jk
c<+k fn;kA ;s c<+k;s tkus okys dj Fksµphuh] pk;] dkWiQh] dkxt rFkk ouLifr osQ vko';d rsyksa ij
mRiknu&'kqYdA ijUrq vk;ksx us ;g Hkh vko';d le>k fd bu djksa dh fucy izkfIr;ksa dk ck¡Vk tkus okyk
izfr'kr 40 ls ?kVkdj 25 dj fn;k tkuk pkfg, rkfd la?k o jkT;ksa osQ chp foÙkh; lUrqyu cuk jgsA
bl vk;ksx osQ fy, miHkksx (consumption) ls lEcfU/r oqQN vk¡dM+s Hkh rS;kj fd;s x;s] ijUrq vk;ksx us
;g vuqHko fd;k fd miHkksx dks forj.k dk vk/kj cukus osQ fy, bu vk¡dM+ksa ij fo'okl ugha fd;k tk ldrkA
vr% vk;ksx us fliQkfj'k dh fd la?kh; mRiknu&'kqYdksa esa jkT;ksa osQ fgLls dk 90 izfr'kr Hkkx rks tula[;k osQ
vk/kj ij ck¡Vk tkuk pkfg, vkSj 'ks"k 10 izfr'kr dk miHkksx deh cs'kh osQ fy, fd;k tkuk pkfg,A
f}rh; foÙk vk;ksx us ;g vko';d ugha le>k fd la?k&'kkflr {ks=kksa osQ fy, Hkh dksbZ izfr'kr fu/kZfjr fd;k
tk, D;ksfd /kjk 272 esa ,sls fdlh c¡Vokjs dk mYys[k ml izdkj ugha fd;k x;k gS tSlk fd vk;&dj osQ
lEcU/ esa lafo/ku dh /kjk 270 esa fd;k x;k gSA
lgk;d vuqnku (Grants-in-aid)µizFke foÙk vk;ksx us lgk;d vuqnkuksa osQ lEcU/ esa tks fl¼kUr fuèkkZfjr
fd;s Fks] lkekU;r% mUgha dks vkxs c<+krs gq, f}rh; foÙk vk;ksx us ;g fopkj izdV fd;k fd] ¶,slh la?kh;
O;oLFkk esa tgk¡ fd osQUnz vkSj jkT; ;kstukc¼ fodkl osQ fy, ijLij lg;ksx djrs gSa] lgk;d vuqnkuksa dks
bl y{; dh iwfrZ esa lgk;d gksuk pkfg,A¸ vk;ksx dk ;g er Fkk fd jkT;ksa dh lkekU; vk; rFkk muosQ lkekU;
,oa vfuok;Z O;; osQ chp osQ vUrj dks] tgk¡ rd Hkh gks losQ] djksa osQ c¡Vokjs }kjk gh iwjk fd;k tkuk pkfg,A
vr% lgk;d vuqnkuksa dks lgk;rk dk ,d vof'k"V :i gh cuk, j[kuk pkfg, vkSj os fcuk 'krZ osQ rFkk
lkekU; :i ls fn, tkus pkfg,A vr% vuqnkuksa dks nsus dh ckr fdlh fof'k"V dk;ZØe dks ykxw djus ij gh
fuHkZj ugha jguh pkfg,A
vk;ksx dk ;g Hkh dguk Fkk fd /kjk 275 (1) osQ vuqlkj fof'k"V mís';ksa osQ fy, Hkh vuqnku fn;s tk ldrs
gSaA ijUrq ,sls vuqnkuksa dh vf/d xq¡tkb'k blfy, ugha Fkh] D;ksafd ,sls lHkh mís'; O;kid ;kstuk esa lfEefyr
dj fn;s x, FksA

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LOVELY PROFESSIONAL UNIVERSITY
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LOVELY PROFESSIONAL UNIVERSITY