Page 291 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—22% Hkkjrh; foÙk vk;ksx

vk;ksx us lu~ 1957&58 ls 1961&62 rd osQ vxys ik¡p o"kks± osQ fy, 11 jkT;ksa osQ fy, vyx&vyx vuqnku uksV
fu/kZfjr fd,A bl vof/ osQ fy, oqQy vuqnkuksa dh ek=kk 187-75 djksM+ #i;s fu/kZfjr dh xbZ FkhA cEcbZ] enzkl
vkSj mÙkj izns'k osQ fy, fdUgha vuqnkuksa dh fliQkfj'k ugha dh xbZ] D;ksafd ;g le>k x;k fd vk;ksx dh ;kstuk
osQ vUrxZr bu jkT;ksa dks vk;&dj dk tks Hkkx fn;k tk jgk Fkk] og muosQ pkyw o ;kstuk O;; dh iwfrZ osQ
fy, dkiQh FkkA
twV fu;kZr&dj osQ cnys esa lgk;d vuqnkuµvk;ksx us twV mRiUu djus okys jkT;ksa dks twV fu;kZr&dj osQ
Hkkx osQ cnys esa fn;s tkus okys vuqnkuksa esa fdlh ifjorZu dk lq>ko ugha fn;kA gk¡] jkT;ksa dk iquxZBu gksus osQ
dkj.k pw¡fd fcgkj ls i- caxky dks oqQN {ks=kksa dks LFkkukUrj.k fd;k x;k Fkk] vr% bu nksuksa jkT;ksa osQ vuqnkuksa
esa oqQN gsj&isQj vo'; fd;k x;kA bl lEcU/ esa izR;sd jkT; osQ fy, fu/kZfjr /ujkf'k;k¡ fuEu izdkj Fkhaµ
vle 75-00 yk[k `
fcgkj 72-31 yk[k `

mM+hlk 15-00 yk[k `
if'peh caxky 152-69 yk[k `
vk;ksx dks lkSais x;s vU; dk;Zµbu rhu lkekU; fopkj.kh; fo"k;ksa osQ vykok] vk;ksx dks fuEu fo"k;
fopkjkFkZ lkSais x;sµ
(1) bl ckr dh fliQkfj'k djuk fd fdlh Hkh foÙkh; o"kZ esa Ñf"k Hkwfe dks NksM+dj vU; lEifÙk;ksa ij yxus
okys vkfLr&dj (estate duty) dh fucy izkfIr;ksa dk] /kjk 269 osQ v/hu] fdu fl¼kUrksa osQ
vuqlkj forj.k fd;k tk,A
(2) 15 vxLr] 1947 vkSj 31 ekpZ] 1956 osQ chp Hkkjr ljdkj }kjk fofHkUu jkT;ksa dks fn, x, dtks± dh
okfilh dh 'krks± rFkk C;kt dh njksa osQ lEcU/ esa fd;s tkus okys la'kks/u] ;fn dksbZ vko';d gksa rksA
(3) fey osQ cus diM+s] phuh] rEckowQ ij jkT; ljdkjksa }kjk yxk, tkus okys fcØh&dj osQ LFkku ij tks
vfrfjDr mRiknu&'kqYd yxk;k tk jgk Fkk] mldk forj.k oSQls fd;k tk,A
(4) lu~ 1957 ls jsy fdjk;ksa ij yxk, tkus okys dj dh fucy izkfIr;ksa osQ forj.k dk ekxZn'kZu djus okys
fl¼kUrksa dh fliQkfj'k djukA
jsy fdjk;ksa ij yxk;s tkus okys djksa dk forj.kµblesa ls /kjk 269 osQ vUrxZr jsy fdjk;ksa ij yxk;s tkus
okys dj dks lu~ 1961 esa lekIr dj fn;k x;k] ijUrq Hkkjr ljdkj us 12-5 djksM+ #- izfr o"kZ {kfr&iwfrZ
(compensation) osQ :i esa nsuk tkjh j[kkA vk;ksx us lq>ko fn;k fd izR;sd jkT; osQ vUnj jsyksa dh
okLrfod lokjh ;k=kk dh fucy izkfIr;ksa osQ vk/kj ij gh izR;sd jkT; dk fgLlk r; fd;k tkuk pkfg,A pw¡fd
lokjh ;k=kk osQ jkT;kuqlkj lgh vk¡dM+s miyC/ ugha Fks] vr% vk;ksx }kjk lHkh miyC/ rF;ksa ij fopkj djus
osQ ckn oqQN fucy izkfIr;ksa dk 1@4 izfr'kr Hkkx fu/kZfjr fd;k x;kA
vkfLr&dj dk forj.kµvkfLr&dj (estate duty) osQ lEcU/ esa vk;ksx us ;g fliQkfj'k dh fd mldk
1 izfr'kr Hkkx rks la?k&'kkflr {ks=kksa osQ fy, j[k fy;k tkuk pkfg, vkSj 'ks"k Hkkx dks vpy (immovable)
rFkk py (movable) lEifÙk;ksa osQ vk/kj ij nks Hkkxksa esa ck¡Vk tkuk pkfg,A vk/kj osQ fy, vk;ksx us lq>ko
fn;k fd vpy lEifÙk ij yxs vkfLr&dj dh izkfIr;k¡ mu lHkh lEifÙk;ksa osQ oqQy ewY; osQ vuqikr esa ck¡V
nh tkuh pkfg,] ftu ij fd ml o"kZ dj&fu/kZj.k fd;k x;k gksA bl izdkj] jkT;ksa dks nh tkus okyh /ujkf'k;ksa
dk forj.k izR;sd jkT; esa fLFkr vpy lEifÙk osQ oqQy ewY; osQ vuqikr esa ck¡Vk tkuk Fkk vkSj py lEifÙk
(movable property) izkfIr;ksa dks tula[;k osQ vuqikr esa ck¡Vk tkuk FkkA
jkT;ksa dks fn;s tkus okys la?kh; dtsZµjkT;ksa dks fn;s tkus okys la?kh; dtks± osQ lEcU/ esa vk;ksx us lq>ko
fn;k fd 15 vxLr] 1947 rFkk 31 ekpZ] 1956 osQ chp esa Hkkjr ljdkj }kjk jkT; ljdkjksa dks fn, x, lHkh

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