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yksd foÙk

uksV 22-8 ik¡pok¡ foÙk vk;ksx (Fifth Finance Commission)

ik¡posa foÙk vk;ksx dh LFkkiuk ekpZ lu~ 1968 esa dh xbZ FkhA Jh egkohj R;kxh bl vk;ksx osQ vè;{k FksA vk;ksx
us vDVwcj lu~ 1968 esa viuh vUrfje fjiksVZ (interim report) vkSj tqykbZ lu~ 1969 eas viuh vfUre fjiksVZ
(final report) izLrqr dhA vk;ksx dks lkSais x;s fopkj.kh; fo"k; yxHkx oSls gh Fks tSls fd blls iwoZ osQ
vk;ksxksa dks lkSais x;s FksA

vk;ksx }kjk izLrqr dh xbZ fliQkfj'ksa fuEu izdkj Fkhaµ
vk;&dj dk forj.kµik¡posa foÙk vk;ksx us vk;&dj dh 'kq¼ izkfIr;ksa osQ jkT;ksa osQ izfr'kr Hkkx esa dksbZ
ifjorZu ugha fd;k vkSj pkSFks foÙk vk;ksx dh fliQkfj'k osQ leku gh mls 75» cuk;s j[kkA fdUrq izfr'kr iwoZor~
cus jgus osQ ckotwn] ik¡p o"kks± dh vof/ esa /u dk okLrfod gLrkUrj.k dkiQh vf/d gksus dh lEHkkouk Fkh]
D;ksafd laxzg (collection) osQ o"kZ osQ foHkkT; dks"k (divisible pool) esa vfxze&dj laxzgksa (advance tax

collection) dks Hkh lfEefyr dj fy;k tkuk FkkA blh izdkj] vk;dj dh 'kq¼ ;k fucy izkfIr;ksa dk 2-5»
Hkkx la?k&'kkflr {ks=kksa (Union Territories) dks fn;k tkuk FkkA foHkkT; dks"k dk jkT;ksa osQ chp forj.k pkSFks
foÙk vk;ksx dh fliQkfj'k osQ vuqlkj rks 80» tula[;k osQ vk/kj ij vkSj 20» laxzg osQ vk/kj ij fd;k x;k
FkkA fdUrq ik¡posa foÙk vk;ksx us ;g fliQkfj'k dh fd ;g forj.k 90» rks tula[;k osQ vk/kj ij vkSj 10»
laxzg osQ vk/kj ij fd;k tkuk pkfg,A

la?kh; mRiknu&'kqYdksa dk forj.kµpkSFks foÙk vk;ksx us ;g fliQkfj'k dh Fkh fd lHkh oLrqvksa ij yxus okys
la?kh; mRiknu&'kqYdksa dh 'kq¼ izkfIr;ksa dk 20» Hkkx jkT;ksa dks fn;k tkuk pkfg,A ik¡posa foÙk vk;ksx us jkT;ksa
dk Hkkx rks 20» gh cuk;s j[kk ijUrq mlus fliQkfj'k dh fd jkT;ksa osQ Hkkx esa mu fof'k"V mRiknu&'kqYdksa dh
izkfIr;k¡ Hkh lfEefyr dh tkuh pkfg, tks fd vc rd foHkkT; dks"k ls ckgj j[ks tkrs FksA pkSFks vk;ksx us
fliQkfj'k dh Fkh fd 80» forj.k tula[;k osQ vk/kj ij vkSj 20» jkT;ksa osQ lkisf{kd vkfFkZd ,oa lkekftd
fiNM+siu osQ vk/kj ij fd;k tkuk pkfg,A ik¡posa vk;ksx us forj.k lEcU/h bUgha fliQkfj'kksa dks tkjh j[kk] fdUrq
fiNM+siu osQ fy, fu/kZfjr dh xbZ bl 20» jkf'k esa ls nks&frgkbZ Hkkx mu jkT;ksa dks fn;k tkuk Fkk ftudh izfr
O;fDr vk; lHkh jkT;ksa dh vkSlr vk; ls de Fkh vkSj 'ks"k ,d&frgkbZ Hkkx lHkh jkT;ksa esa fiNM+siu osQ ,d
,dhÑr eki osQ vuqlkj ck¡Vk tkuk FkkA bl ,dhÑr eki dk fu/kZj.k djrs le; ftu ckrksa dks n`f"Vxr j[kk
tkuk Fkk] os gSaµvuqlwfpr tutkfr dh tula[;k] izfr ,d yk[k dh tula[;k ij dkj[kkuksa osQ etnwjksa dh
la[;k] izfr fdlku ¯lfpr {ks=k dh ek=kk] izfr 100 oxZ fdyksehVj esa jsyksa o lM+dksa dh yEckbZ] LowQy tkus
okys cPpksa dh la[;k vkSj izfr gtkj tula[;k osQ ihNs vLirky osQ fcLrjksa dh la[;kA

VkLd ik¡posa foÙk vk;ksx dh LFkkiuk dc vkSj fdldh vè;{krk esa gqbZ\

vkfLr&dj (Estate duty)µik¡posa foÙk vk;ksx us jkT;ksa osQ chp vkfLr&dj osQ forj.k dk fu/kZj.k djus
okys izpfyr fl¼kUrksa esa fdlh Hkh ifjorZu dk izLrko ugha fd;kA forj.k dk izpfyr fl¼kUr ;g Fkk fd vpy
lEifÙk ls izkIr gksus okyh /ujkf'k dk ,d Hkkx jkT;ksa esa lEink dh fLFkfr osQ vuqlkj] vFkkZr~ izR;sd jkT; esa
fLFkfr lEifÙk osQ ewY; osQ vuqikr esa ck¡Vk tkuk pkfg,A 'ks"k /ujkf'k dk forj.k jkT;ksa esa mudh tula[;k osQ
vuqikr esa dj fn;k tkuk pkfg,A f}rh; foÙk vk;ksx us ;gh fliQkfj'k dh Fkh vkSj r`rh;] prqFkZ o ik¡posa foÙk
vk;ksx us bUgha fliQkfj'kksa dks cuk;s j[kkA fdUrq vk;ksx us ;g lq>ko vo'; fn;k] fd la?k&'kkflr {ks=kksa dks
feyus okyk Hkkx] tks fd 'kq¼ izkfIr;ksa dk 2» Fkk] c<+kdj 3» dj fn;k tkuk pkfg, vkSj 'ks"k Hkkx dks jkT;ksa
esa forj.k osQ fy, foHkkT; dks"k esa Mky nsuk pkfg,A

jsy ;k=kh fdjk;ksa ij dj osQ cnys esa vuqnkuµvk;ksx us jsy ;k=kh fdjk;ksa ij dj osQ cnys esa jkT;ksa dks fn;s
tkus okys vuqnkuksa dk fu/kZj.k djus okys fl¼kUrksa esa dksbZ ifjorZu ugha fd;k vkSj forj.k dh mlh izpfyr

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
290 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY