Page 295 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—22% Hkkjrh; foÙk vk;ksx

fcØh&dj osQ cnys esa vfrfjDr mRiknu&djµvk;ksx us lq>ko fn;k fd o"kZ 1966µ67 ls 1970µ71 rd uksV
osQ fy, fcØh&dj osQ cnys esa yxk;s tkus okys vfrfjDr mRiknu&djksa dh 'kq¼ izkfIr;ksa dk 1 izfr'kr Hkkx
1
la?k'kkflr {ks=kksa dks] 1½ izfr'kr tEew o d'ehj dks rFkk 1 izfr'kr Hkkx ukxkySaM dks fn;k tkuk pkfg,A
20
'kq¼ izkfIr;ksa osQ 'ks"k esa ls 32-54 djksM+ #i;s dh xkjUVh 'kqnk jde vyx j[k nh tkuh pkfg,] rkfd fcØh&dj
osQ cnys esa jkT;ksa osQ chp mldk forj.k gks losQA 'ks"k /ujkf'k dk forj.k lu~ 1961µ62 ls 1963µ64 rd
izR;sd jkT; esa olwy fd;s x;s fcØh&dj osQ vuqikr osQ vk/kj ij fd;k tkuk pkfg,A
vkfLr&dj (Estate Duty)µf}rh; vk;ksx us vkfLr&dj osQ forj.k dks fu/kZfjr djus okys ftu fl¼kUrksa
dk izfriknu ,oa r`rh; vk;ksx us leFkZu fd;k Fkk] prqFkZ vk;ksx us muesa fdlh Hkh ifjorZu dk lq>ko ugha fn;k
vkSj mUgsa T;ksa&dk&R;ksa vkxs c<+k;kA fdUrq la?k&'kkflr {ks=kksa dk fgLlk vo'; 1 ls c<+kdj 2 izfr'kr djus dk
lq>ko fn;kA
lgk;d vuqnku (Grants-in-aid)µr`rh; foÙk vk;ksx us bl ckr ij fopkj fd;k Fkk fd ftu vuqnkuksa dh
fliQkfj'k dh xbZ gSa] os ;kstukvksa dh t:jrksa dks dgk¡ rd iwjk dj ldrs gSaA blh n`f"V ls mlus lgk;d vuqnkuksa
osQ lEcU/ esa tks fliQkfj'ksa dha] muosQ }kjk jkT;ksa osQ jktLo&?kkVs dh iwfrZ dh gh O;oLFkk ugha dh xbZ] vfirq
r`rh; ;kstuk osQ 75» jktLo&?kkVs dh iwfrZ dh gh O;oLFkk dh xbZA fdUrq prqFkZ vk;ksx us ;kstuk&vuqnkuksa
(plan grants) rFkk fof'k"V mís'; vuqnkuksa (special purpose grants) dks mles lfEefyr djus dh
fliQkfj'k ugha dhA vk;ksx dk fopkj Fkk fd fdlh Hkh foÙk&vk;ksx osQ fy, ;g lEHko ugha gS fd og vius
FkksM+s ls fu/kZfjr le; esa jkT;ksa dh djk/ku uhfr;ksa dk fo'ys"k.k djs vFkok muosQ fdlh Hkh [kpZ osQ U;k;ksfpr
gksus ;k u gksus osQ lEcU/ esa viuk fu.kZ; nsA ;g ekuuk gh pkfg, fd jkT;ksa dks rks Lo;a gh vius dÙkZO; dk
iw.kZ Hkkx gksrk gS] fdUrq fiQj Hkh ;fn dksbZ jkT; vius jktLo&ctV dks lUrqfyr djus esa vleFkZ jgrk gS vkSj
mls /u dh vko';drk gksrh gS rks foÙk&vk;ksx dks ;FkklEHko mldh lgk;rk djuh pkfg,A
jsy;k=kh fdjk;s ij dj osQ cnys esa vuqnkuµjsy ;k=kh fdjk;ksa ij dj osQ cnys esa vuqnkuksa osQ lEcU/ esa]
prqFkZ vk;ksx us vius iwoZorhZ vk;ksx }kjk lq>k;s x;s fl¼kUrksa dk gh leFkZu fd;kA vk;ksx us jkT;ksa osQ fgLlksa
dk fu/kZj.k izfr'krksa osQ :i esa fd;k] okLrfod /ujkf'k;ksa osQ :i esa ughaA vk;ksx us izR;sd jkT; osQ fgLls dk
fu/kZj.k djus osQ fy,] izR;sd jkT; osQ gj ,d xst (guage) osQ vUrxZr jsyekxZ dh yEckbZ osQ uohure
miyC/ vk¡dM+ksa dk vkSj lu~ 1964 esa lekIr gksus okys rhu o"kks± osQ ;k=kh ;krk;kr ls gksus okyh vkSlr okf"kZd
dekbZ dk mi;ksx fd;kA
vk;ksx us jkT;ksa osQ bu fopkjksa dk Hkh mYys[k fd;k fd ,d fof'k"V Lrj ij vuqnkuksa osQ fu/kZj.k us mudks
jktLo osQ ,d 'kfDr'kkyh ,oa ykspnkj Ïksr ls oafpr dj fn;k gS vkSj ;g fd vuqnku dh ek=kk ml vuqikr
esa c<+kbZ tkuh pkfg, ftruh dh dj dk jsy fdjk;s esa foy; gksus osQ i'pkr~ ls jsy ;k=kh vk; esa o`f¼ gqbZ gSA
vk;ksx dks lkSais x;s vU; ekeysµvk;ksx ls bl lEcU/ esa viuh fjiksVZ nsus dks dgk x;k Fkk fd ftu inkFkks±
,oa mRikfnr eky ij yxs djksa dk osQUnz o jkT;ksa osQ chp c¡Vokjk gksrk gS] muosQ mRiknu] miHkksx ;k fu;kZr ij
yxus okys jkT; fcØh&dj rFkk la?kh; mRiknu&djksa dh lfEefyr okárk (Combined incidence) dk D;k
izHkko gksxk\ ;gh ugha] vk;ksx ls bl lEcU/ esa Hkh fliQkfj'k nsus dks dgk x;k fd la?kh; mRiknu&djksa osQ jkT;ksa
osQ Hkkx esa D;k gsj&isQj fd;s tk,¡] ;fn ,sls gsj&isQj djus vko';d gksa rks] fo'ks"k :i ls ml fLFkfr esa] tcfd
jkT;ksa }kjk yxk;s x;s fcØh&djksa dh njsa vk;ksx }kjk mfYyf[kr lhek ls vkxs c<+ xbZ gksaA
bu ckrksa osQ lEcU/ esa vk;ksx bl fu"d"kZ ij igq¡pk fd okárk osQ lfEefyr izHkko dk fu/kZj.k djus osQ fy,
ftu vk¡dM+ksa dh vko';drk Fkh os i;kZIr :i esa miyC/ ugha FksA vr% la?kh; mRiknu&djksa rFkk jkT;
fcØh&djksa dh lfEefyr okárk osQ irk yxkus dk iz'u gh mRiUu ugha gksrkA vr% vk;ksx us ,slh fdlh ;kstuk
dh fliQkfj'k ugha fd ftuosQ }kjk mRiknu&dj yxus ;ksX; inkFkks± (exciseable commodities) osQ
fcØh&djksa dh njkas dh lhek,¡ ck¡/ nh tk,¡ vkSj blh dkj.k] fdlh ,sls lw=k (formula) dk lq>ko nsus dk
Hkh iz'u mifLFkr ugha gksrk ftlosQ }kjk la?kh; mRiknu&djksa esa jkT;ksa osQ va'k osQ Hkkx esa gsj&isQj fd;k tk,A

LOVELY PROFESSIONAL UNIVERSITY 289
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY