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yksd foÙk




                  uksV                                   (B) jkT; ljdkjksa osQ eq[; dj
                                               (Major Taxes of the State Governments)


                                Hkkjr eas la?kh; jkT; dk <k¡pk gS rFkk izR;sd jkT; Lo;a viuk vk;&O;; dk ctV rS;kj djrk gSA jkT; ljdkjksa
                                dks vius O;; iwfrZ gsrq oqQN dj yxkus osQ vf/dkj fn, x, gSaA
                                jkT;ksa dks djksa ls izkIr gksus okyh vk; dks rhu Hkkxksa esa ck¡Vk tk ldrk gS tks bl izdkj gSaµ
                                     (I) vk; ij djµ 1. o`Qf"k vk;&dj] 2. O;olk; dj
                                    (II) lEifÙk ,oa iw¡thxr ysu&nsu ij djµ 3. LVkEi rFkk jftLVsª'ku 'kqYd] 4. Hkw&jktLo] 5. 'kgjh vpy
                                        lEifÙk ij dj
                                   (III) oLrq ,oa lsokvksa ij djµ 6. fcozQh dj vFkok O;kikj dj] 7. jkT; mRikn 'kqYd] 8. euksjatu dj]
                                        9. eksVj okguksa ij djA

                                                          (I) vk; ij yxk, tkus okys dj
                                1. Ñf"k vk;&dj (Agricultural Income Tax)µÑf"k vk;&dj Ñf"k ls gksus okyh vk; ij yxk;k tkrk gSA
                                dj yxkus osQ igys fdlku dh vk; esa oqQN dVkSfr;ka dh tkrh gSa_ tSls] ¯lpkbZ ij O;;] Hkw&jktLo dk Hkqxrku
                                LFkkuh; dj] bR;kfnA bl dj dh njsa Hkh O;fDrxr vk;&dj dh njksa osQ leku [k.M (Slab-System) ij
                                vkèkkfjr gksrh gSa vFkkZr~ dj dh izÑfr izxfr'khy gSA ;g dj lc jkT;ksa esa ugha yxk;k tkrkA orZeku eas vle]
                                dukZVd] osQjy] rfeyukMq] if'peh caxky] mM+hlk] jktLFkku] fcgkj vkfn jkT;ksa esa o`Qf"k vk;&dj yxk;k tkrk
                                gSA
                                Ñf"k vk;&dj dh njsa fofHkUu jkT;ksa esa vyx&vyx gSaA Hkkjr esa fcgkj igyk jkT; Fkk tgk¡ 1938 esa o`Qf"k
                                vk;&dj ykxw fd;k x;kA
                                Ñf"k vk;&dj osQ lEcU/ esa fookn jgk gS rFkk blosQ i{k ,oa foi{k esa er izdV fd, x, gSaA i{k esa eq[;
                                roZQ ;g fn;k tkrk gS fd jkT;ksa osQ c<+rs gq, dk;ks± dks ns[krs gq, bl dj ls mUgsa vk; izkIr gksrh gSA Hkkjrh;
                                djkjksi.k tk¡p lfefr] 1925 osQ vuqlkj] ¶vk;&dj esa ls Ñf"k ls izkIr vk; dks dj&eqDr j[kus dk dksbZ
                                ,sfrgkfld ;k lS¼kfUrd vkSfpR; ugha gSA¸
                                foi{k esa eq[; roZQ ;g gS fd fdlkuksa ij bl dj ls vf/d Hkkj iM+rk gS rFkk bldk iz'kklu ,oa izcU/ dfBu
                                gSA fu"d"kZ ;g gS fd jkT;ksa dks bl dj ls dksbZ mYys[kuh; vk; izkIr ugha gksrhA tgk¡ rd Hkkj dk iz'u gS]
                                o`Qf"k {ks=k esa ,d ,slk oxZ gS tks bldk Hkkj lg ldrk gS D;ksafd bl oxZ dks o`Qf"k ls dkiQh vk; izkIr gksrh gSA
                                2. O;olk; dj (Profession Tax)µ;g dj jkT; ljdkjksa }kjk fofHkUu izdkj osQ O;olk;ksa ij yxk;k tkrk
                                gSA ,d fuf'pr vk; lhek rd dj ls NwV iznku dh tkrh gS rFkk 'ks"k vk; ij bls izxfr'khy nj ls yxk;k
                                tkrk gSA
                                bl dj ls i;kZIr vk; izkIr ugha gksrhA ;gh dkj.k gS fd dbZ jkT;ksa esa bls lekIr dj fn;k x;k gSA eè; izns'k
                                ljdkj us Hkh foÙkh; o"kZ 1991&92 ls O;olk; dj lekIr djus dh ?kks"k.kk dh gSA
                                                       (II) lEifÙk ,oa iw¡thxr ysu&nsu ij dj
                                3. LVkEi rFkk jftLVªs'ku (Stamps and Registration Fees)µjkT; ljdkjksa dks vnkyrh ,oa xSj&vnkyrh
                                LVkEi ls Hkh vk; izkIr gksrh gSA blosQ vfrfjDr nLrkostksa dh jftLVªh djokrs le; jkT; ljdkjsa 'kqYd olwy
                                djrh gSaA jkT; ljdkj osQ jktLo dk ;g ,d egÙoiw.kZ Ïksr gSA
                                4. Hkw&jktLo (Land Revenue)µHkw&jktLo vFkok ekyxqtkjh jkT; ljdkjksa dh vk; dk izeq[k lk/u gS rFkk
                                izkjEHk ls gh ;g vk; dk egÙoiw.kZ Ïksr jgk gSA fdUrq orZeku esa fcozQh dj blls vf/d jktLo iznku djus
                                okyk Ïksr cu x;k gSA Hkw&jktLo dh njsa vyx&vyx jkT;ksa esa vyx&vyx jgrh gSa fdUrq vc Hkwfe lq/kj osQ
                                dkj.k buesa oqQN lekurk vkrh tk jgh gSA


                                           LOVELY PROFESSIONAL UNIVERSITY
          338                              LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
                                           LOVELY PROFESSIONAL UNIVERSITY
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