Page 292 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV dtks± dk (iquokZl rFkk C;kt&eqDr dtks± dks NksM+dj) 31 ekpZ] 1957 dks tks cdk;k jkf'k;k¡ Fkha] mudk fuEu
izdkj ,dhdj.k fd;k tkuk pkfg,µ
(1) mu lHkh dtks± dh /ujkf'k;k¡ ftudh C;kt dh ok£"kd nj 3 izfr'kr vFkok mlls vf/d gks vkSj
ftldh vnk;xhA 1 vizSy] 1977 dks vFkok mlls iwoZ gksuh gks] ,d ,sls dtsZ osQ :i esa ,dhÑr dh
tkuh pkfg,] ftudh C;kt dh nj 3 izfr'kr gks vkSj tks 31 ekpZ] 1978 dks vnk fd;s tk,¡
(nh?kZdkyhu dtsZ)A
(2) mu lHkh dtks± dh /ujkf'k;k¡ ftudh C;kt dh lkykuk nj 3 izfr'kr ;k mlls vf/d gks vkSj ftldh
vnk;xh 31 ekpZ] 1977 dks vFkok mlls iwoZ gksuh gks] ,d ,sls dtsZ osQ :i esa ,dhÑr dj nh tkuh
pkfg,] ftudh C;kt dh nj 3 izfr'kr okf"kZd gks vkSj tks 31 ekpZ] 1972 dks vnk fd;s tk,¡
(eè;dkyhu dtsZ)A
(3) mu lHkh dtks± dh /ujkf'k;k¡] ftudh C;kt dh nj 3 izfr'kr ls de gks vkSj ftudh vnk;xh 9 viSzy]
1977 ;k mlosQ ckn gksuh gks] ,d ,sls dtsZ osQ :i esa ,dhÑr dj nh tkuh pkfg,] ftudh C;kt dh
1
nj 2 izfr'kr gks vkSj tks 31 ekpZ] 1977 dks vnk fd;s tk,¡ (nh?kZdkyhu dtsZ)A
2
(4) mu lHkh dtks± dh /ujkf'k;k¡] ftudh C;kt dh okf"kZd nj 3» ls de gks vkSj ftudh vnk;xh 31
ekpZ] 1977 dks vFkok mlls iwoZ gksuh gks] ,d ,sls dtsZ osQ :i esa ,dhÑr dj nh tkuh pkfg,] ftudh
1
C;kt dh okf"kZd nj 2 % gks rFkk tks 31 ekpZ] 1972 dks vnk fd;s tk,¡ (eè;dkyhu dtsZ)A
2
bl izdkj] dtks± dk nks eq[; oxks± esa oxhZdj.k fd;k x;k] vFkkZr~ nh?kZdkyhu dtsZ vkSj eè;dkyhu dtsZA
nh?kZdkyhu dtsZ (long term loans) 31 ekpZ] 1978 dks vnk fd;s tkus Fks vkSj eè;dkyhu dtsZ (medium

term loans) 31 ekpZ] 1972 dksA oqQN nh?kZdkyhu dtks± dh C;kt dh nj 3» gS vkSj vU; nh?kZdkyhu dtks±
1
dh 2 %A bl izdkj] oqQN eè;dkyhu dtks± osQ fy, C;kt dh nj 3» fu/kZfjr dh xbZ] tcfd ,sls gh oqQN
2
1
vU; dtks± osQ fy, ;g izfr'kr 2 % j[kk x;kA
2
bl izdkj iquokZl rFkk C;kteqDr dtks± dks NksM+dj jkT;ksa dks fn;s tkus okys lHkh la?kh; dtsZ pkj izdkj osQ dtks±
esa ifjofrZr dj fn,A vk;ksx us ;g Hkh fliQkfj'k dh fd bl ;kstuk esa tks ewyHkwr fo'ks"krk fufgr gS] mldks
Hkkoh dtks± osQ lEcU/ esa Hkh viuk;k tkuk pkfg,A ijUrq nqHkkZX; ls Hkkjr ljdkj us bu fliQkfj'kksa dks Lohdkj
ugha fd;k] ;|fi lHkh jkT;ksa us mudk gkfnZd leFkZu fd;k FkkA ifj.kke ;gh gqvk fd jkT;ksa dks fn, x;s vusd
,sls NksVs&cM+s dtsZ cjkcj tkjh jgs] ftudh ifjikd frfFk;k¡ vyx&vyx iM+rh FkhaA

vfrfjDr mRiknu&'kqYdksa dk forj.kµjkT; ljdkjksa osQ ijke'kZ ls Hkkjr ljdkj us ;g fuf'p; fd;k fd
feyksa esa cus diM+s] phuh rFkk rEckowQ ij jkT; ljdkjksa }kjk yxk;s tkus okys fcØh&djksa osQ LFkku ij ,d
vfrfjDr mRiknu&'kqYd (additional excise duty) yxk nh tk, vkSj mldh fucy izkfIr;ksa dks jkT;ksa esa
ck¡V fn;k tk,A bl lUnHkZ esa] vk;ksx us lcls igys bu djksa ls izR;sd jkT; dks gksus okyh ^orZeku vk;* ij
fopkj fd;k] D;ksafd forj.k dh ;kstuk esa izR;sd jkT; dks bruh gh /ujkf'k dk vk'oklu fn;k tkuk FkkA vk;ksx
us bu oLrqvksa ij yxk;s tkus okys fcØh&djksa ls lu~ 1956&67 esa gksus okyh vk; dks ^orZeku vk;*
(present income) osQ :i esa Lohdkj fd;kA fucy izkfIr;ksa dk oqQN Hkkx ;fn 'ks"k jgs] rks mlosQ forj.k
osQ fy, vk;ksx us oqQN fuf'pr izfr'kr fu/kZfjr dj fn;sA

D;k vki tkurs gSa twu 1956 esa Jh osQ- laFkkue dh vè;{krk esa f}rh; foÙk vk;ksx dh LFkkiuk gqbZA

LOVELY PROFESSIONAL UNIVERSITY
286 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY