Page 294 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV osQ chp ck¡Vk tkuk Fkk vkSj ;g forj.k va'kr% rks izR;sd jkT; esa fcØh&dj osQ laxzg esa gksus okyh izfr'kr o`f¼
osQ vk/kj ij vkSj va'kr% tula[;k osQ vk/kj ij fd;k tkuk FkkA
vkfLr&dj (Estate Duty)µvk;ksx us vkfLr dj osQ forj.k ls lEcfU/r mu fl¼kUrksa esa fdlh Hkh izdkj
dk ifjorZu djus dk izLrko ugha fd;k] tks fd f}rh; vk;ksx us lq>k;s FksA fiQj Hkh] blus izR;sd jkT; dks fn;s
tkus okys izfr'kr fgLls ls tula[;k osQ vk/kj ij la'kks/u dj fn;kA
jsy ;k=kh fdjk;s ij dj osQ cnys esa vuqnkuµjsy;k=kh fdjk;ksa ij dj osQ fofHkUu jkT;ksa osQ vius&vius fgLls
osQ cnys esa vk;ksx us fliQkfj'k dh fd {kfriwfrZ osQ fl¼kUr osQ vk/kj ij 1-25 djksM+ #- vuqnku osQ :i esa
jkT;ksa esa forfjr fd;k tk,] rkfd jkT;ksa dks mlh Lrj ij yk;k tk losQ] ftl ij fd os rc Fks tc vizSy]
1961 esa mDr dj lekIr fd;k x;k FkkA
lgk;d vuqnku (Grants-in-aid)µvk;ksx us osQoy bl fo"k; esa fopkj fd;k fd ftu vuqnkuksa dh
fliQkfj'k dh xbZ gS] os jkT;ksa dh ;kstuk lEcU/h vko';drkvksa o jktLo lEcU/h ?kkVs dks dgk¡ rd iwjk dj
ldrs gSaA vr% vk;ksx us vuqnku lEcU/h tks fliQkfj'ksa dh] os osQoy jkT;ksa osQ jktLo ?kkVs (revenue gap)
dh iwfrZ osQ fy, gh ugha Fkha vfirq r`rh; ;kstuk osQ 75» jktLo Hkkx dh iwfrZ osQ fy, Hkh FkhaA
vk;ksx dk lkSaik x;k vU; dk;Zµr`rh; foÙk vk;ksx dks dksbZ u;k dk;Z ugha lkSaik x;k Fkk vfirq mlls bl
lEcU/ esa fliQkfj'ksa nsus dks dgk x;k Fkk fd vkfLr&dj] vfrfjDr mRiknu&dj rFkk jsy fdjk;ksa ij dj osQ
forj.k ls lEcfU/r fl¼kUrksa esa D;k dksbZ ifjorZu fd;s tkus okaNuh; gSaA tSlk fd igys gh crk;k tk pqdk
gS] vk;ksx us buesa ls fdlh osQ fo"k; esa fdlh Hkh mYys[kuh; ifjorZu dh fliQkfj'k ugha dhA

22-7 prqFkZ foÙk vk;ksx (Fourth Finance Commission)

ebZ] 1964 esa Jh ih- oh- jkteUukj dh vè;{krk esa] pkSFks foÙk vk;ksx dh fu;qfDr dh xbZ] ftlus vxLr] 1965
eas Hkkjr ljdkj dks viuh fjiksVZ izLrqr dhA
vk;ksx }kjk dh xbZ eq[; fliQkfj'ksa fuEu izdkj gSaµ
djksa osQ forj.kµpkSFks foÙk vk;ksx us fliQkfj'k dh fd vk;&dj dh fucy ;k 'kq¼ izkfIr;ksa dk 75» Hkkx
jkT;ksa dks fn;k tkuk pkfg,A jkT;ksa osQ chp foHkkT; dks"k (divisible pool) osQ bl forj.k osQ vk/kj osQ
lEcU/ esa] vk;ksx dk fopkj Fkk fd jkT;ksa osQ chp forj.k osQ fl¼kUrksa osQ ckjs esa fuf'prrk ,oa fLFkjrk gksuh
pkfg,A vr% prqFkZ vk;ksx us vius iwoZorhZ (predecessor) vk;ksx }kjk lq>k;s x;s forj.k osQ vk/kj dk gh
leFkZu fd;k] vFkkZr~ 80» tula[;k osQ vk/kj ij vkSj 20» laxzg (collection) osQ vk/kj ij] tSlh fd r`rh;
foÙk vk;ksx us fliQkfj'k dh FkhA bldk vFkZ ;g gqvk fd pkSFks vk;ksx us vk;&dj dh 'kq¼ izkfIr;ksa esa jkT;ksa
2
dk fgLlk rks 66 % ls c<+kdj 75» dj fn;k] fdUrq forj.k osQ vk/kj dks iwoZor~ gh cuk;s j[kkA la?k'kkflr
3
{ks=kksa dk fgLlk 2-5» r; fd;k x;kA
la?kh; mRiknu&djksa dk forj.kµjkT;ksa dh vko';drkvksa ij fopkj djosQ prqFkZ foÙk vk;ksx us mRiknu&djksa
dh izkfIr;ksa osQ c¡Vokjs dh ifjf/ dk mu lHkh inkFkks± rd foLrkj dj fn;k] ftu ij fdlh o"kZ esa mDr dj
yxk;k rFkk mxkgk tkrk gksA ;gh ugha] vk;ksx us bl forj.k esa jkT;ksa dk Hkkx 20» r; fd;kA vk;ksx us dgk
fd foxr vof/ esa mRiknu&dj yxk;s tkus okyh oLrqvksa dh la[;k esa rFkk mRiknu&djksa dh njksa esa pw¡fd Hkkjh
o`f¼ gqbZ gS] vr% mldh okLrfod fliQkfj'k rks mu 35 oLrqvksa dh 'kq¼ izkfIr;ksa dh yxHkx 30» cSBsxh] ftu
ij fd r`rh; foÙk vk;ksx dh fjiksVZ osQ vk/kj ij mRiknu&'kqYd yxk;s x;s FksA
jkT;ksa osQ chp forj.k osQ vk/kj osQ lEcU/ esa] vk;ksx us ;g fliQkfj'k dh fd foHkkT; dks"k esa izR;sd jkT;
osQ fgLls dk fu/kZj.k 80» rks tula[;k osQ vk/kj ij fd;k tkuk pkfg, vkSj 20» vkfFkZd o lkekftd
fiNM+siu osQ vk/kj ijA

LOVELY PROFESSIONAL UNIVERSITY
288 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY