Page 340 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV 5. O;; dj (Expenditure Tax)
O;; dj ,d izR;{k dj gS tks yksxksa }kjk miHkksx ij O;; dh xbZ /ujkf'k ij yxk;k tkrk gSA Hkkjr esa bl dj
dk lq>ko lcls igys izks- dkYMksj us fn;k osQ vuqlkj vk;&dj dh rqyuk esa O;; dj] dj nsus dh ;ksX;rk
dk vPNk vk/kj gS D;ksafd bldk cpr ij izfrowQy izHkko ugha iM+rk rFkk dj oapu jksdus esa Hkh leFkZ gSA
bl dj dks izxfr'khy cukus dk lq>ko fn;k x;kA
Hkkjr esa O;; dj vf/fu;e] 1957 osQ vUrxZr vizSy 1958 ls O;; dj ykxw fd;k x;kA fdUrq blls vi;kZIr
jktLo dks ns[krs gq, bls 1962 esa lekIr dj fn;k x;kA 1964&65 esa bls iqu% ykxw fd;k x;k fdUrq 1966&67
esa gVk fn;k x;kA
;g dj osQoy O;fDr;kas ij gh yxk;k x;k rFkk dEifu;ksa dks blls eqDr j[kk x;kA dj yxkkus osQ igys vk;
esa ls oqQN vk; esa ls oqqQN dVkSfr;k¡ iznku dh xb± rFkk oqQN O;;ksa dks dj&eqDr j[kk x;kA

O;; dj vf/fu;e 1987 }kjk uoEcj 1987 ls O;; dj iqu% izkjEHk fd;k x;k rFkk ;g mu O;fDr;kasa ij
yxk;k x;k tks cMs+ gksVyksa esa dejk] [kku&iku] bR;kfn ij O;; djrs gSaA
6. C;kt dj (Interest Tax)

C;kt dj ,d osQUnzh; izR;{k dj gSA C;kt dj loZizFke 1974 esa yxk;k x;k Fkk vkSj 1978 esa bls jí dj fn;k
x;kA iqu% ;g dj 1980 esa yxk;k x;k vkSj 1985 esa jí dj fn;k x;kA vc ;g rhljh ckj foÙk (la[;k 2)
vf/fu;e] 1991 }kjk dj&fu/kZj.k o"kZ 1992&93 ls yxk;k x;k gSA ;g dj cSadksa] lkoZtfud foÙkh; laLFkkvksa]
jkT; foÙkh; fuxe vkfn ij mudh C;kt dh ldy vk; ij yxk;k tkrk gS tks mUgsa Hkkjr esa fn, x, rFkk
vfxzeksa ij izkIr gksrk gSA C;kt dj xr o"kZ dh dj&;ksX; C;kt dh vk; ij 3% dh nj ls yxk;k tkrk gSA
vk;&dj vf/fu;e osQ vUrxZr fdlh foÙkh; laLFkk }kjk ns; C;kt dj mlosQ C;kt dj mlosQ O;kikj ls ykHkksa
dh x.kuk djus esa Loho`Qr O;; ekuk tkrk gSA bl dj dk iz'kklu] dj&fu/kZj.k olwyh vkfn leLr dk;Z
vk;&dj foHkkx osQ vf/o`Qr vf/dkfj;ksa }kjk fd;k tkrk gSA 1993&94 osQ ctV esa fu;kZr dks izksRlkgu nsus
osQ :i esa cSa¯dx dEifu;ksa dk muosQ }kjk iznku fd, tkus okys fu;kZr lEcU/h ½.kksa ij C;kt dj ls eqDr
djus dk izko/ku j[kk x;k gSA
7. osQUnzh; mRiknu 'kqYd (Central Excise Duties)

osQUnzh; mRiknu 'kqYd Hkkjr ljdkj dh vk; dk ,d egÙoiw.kZ Ïksr gSA osQUnzh; ljdkj 'kjkc] viQhe ,oa vU;
u'khyh oLrqvksa dks NksM+dj Hkkjr esa iSnk dh tkus okyh leLr oLrqvksa ij mRiknu dj yxk ldrh gSA u'khyh
oLrq,¡ jkT; ljdkjksa osQ vf/dkj&{ks=k esa vkrh gSaA mRiknu dj ls izkIr jktLo dk foHkktu osQUnz vkSj jkT;
ljdkjksa esa fd;k tkrk gSA ;g foHkktu foÙk vk;ksxksa dh fliQkfj'kksa osQ vk/kj ij foQ;k tkrk gSA
mRiknu dj ,d vizR;{k dj gS ftldk Hkqxrku igys rks mRikndksa }kjk tkrk gS fdUrq ckn esa bUgsa ewY;ksa esa
'kkfey dj miHkksDrkvksa ij Vky fn;k tkrk gSA izkjEHk esa mRiknu dj osQoy 15 oLrqvksa ij yxk;k tkrk Fkk
fdUrq orZeku esa ,d cM+h la[;k esa oLrqvksa ij mRikn 'kqYd yxk;k tk jgk gSA orZeku esa osQUnzh; mRikn 'kqYd
jktdks"k esa dj jktLo dk lcls cM+k vosQyk va'knkrk gSA

uksV~l C;kt dj loZizFke 1974 esa yxk;k x;k FkkA

mRiknu 'kqYd osQ mís';µ;g osQUnzh; ljdkj dk ,d yksdfiz; dj gSA ;g dj yxkus osQ eq[; mís'; bl izdkj
gSaµ
(i) foÙkh; lk/uksa esa o`f¼ djuk D;ksafd ;g mRiknu dj gSA

(ii) vizR;{k dj gksus osQ ukrs bldk Hkkj vehj rFkk xjhc lHkh miHkksDrkvksa ij iM+rk gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
334 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY