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bdkbZ—25% Hkkjrh; dj iz.kkyh
Hkw&jktLo dk fu/kZj.k djus osQ fy, fuEu rhu jhfr;ksa dk iz;ksx fd;k tkrk gSµ uksV
(i) 'kq¼ mRiknu (Net Produce)µrfeykuMq esa 'kq¼ mRiknu osQ vk/kj ij Hkw&jktLo olwy fd;k
tkrk gS vFkkZr~ oqQy mRiknu ewY; esa ls o`Qf"k O;; ?kVkdj 'kq¼ mRiknu Kkr fd;k tkrk gSA
(ii) 'kq¼ ifjlEifÙk vFkok vkfFkZd yxku (Economic Rent)µoqQy mRifÙk esa ls mRiknu ykxr
?kVkus ij 'kq¼ ifjlEifÙk dks Kkr fd;k tk ldrk gS tks Hkw&jktLo dk vk/kj gksrk gSA ;g iz.kkyh
mÙkj izns'k] eè; izns'k] iatkc] fgekpy izns'k vkfn jkT;ksa esa izpfyr gSA
(iii) O;kogkfjd vk/kj (Empirical Basis)µbl iz.kkyh esa oqQN O;kogkfjd ckrksa dks è;ku esa j[kdj
Hkw&jktLo fu/kZfjr fd;k tkrk gS_ TkSls] Hkwfe dh fLFkfr] cktkj dh fLFkfr] feV~Vh dk izdkj bR;kfnA
eqEcbZ] dukZVd] vkU/z izns'k jkT;ksa esa ;gh iz.kkyh izpfyr gSA
;g Hkh mYys[kuh; gS fd dHkh&dHkh jkT; ljdkjksa }kjk Hkw&jktLo dks mu {ks=kksa esa ekiQ vFkok LFkfxr dj fn;k
tkrk gS tgk¡ fdlh fo'ks"k o"kZ esa vdky ;k izkÑfrd laoQV dk izdksi gksrk gSA Hkw&jktLo dh nj vkuqikfrd
jgrh gSA vr% bldk Hkkj xjhcksa ij vf/d iM+rk gSA
5. 'kgjh vpy lEifÙk ij djµ;g dj 'kgjh vpy lEifÙk ij yxk;k tkrk gS ij blls oQksbZ mYys[kuh;
vk; izkIr ugha gksrhA
(III) oLrq o lsokvksa ij dj
6. fcozQh dj vFkok O;kikj dj (Sales Tax or Trade Tax)µjktLo izkIr djus dh n`f"V ls fcozQh dj jkT;ksa
osQ fy, lcls egÙoiw.kZ dj gS D;ksafd jkT;ksa dks blls lokZf/d vk; izkIr gksrh gSA bldk dkj.k ;g gS fd
mRiknu o`f¼ gksus ls vkUrfjd O;kikj esa dkIkQh o`f¼ gqbZ gSA lcls igys fcozQh dj enzkl esa 1939 esa yxk;k
x;kA lekpkj&i=kksa dks NksM+dj fcozQh dj mu lc oLrqvksa ij yxk;k tkrk gS tks ns'k esa csph tkrh gSaA ;g dj
igys foozsQrkvksa ij yxk;k tkrk gS tks mls oLrq osQ ewY; esa feykdj miHkksÙkQk ij Vky nsrs gSaA ;gk¡ lekU; fcozQh
dj (General Sales Tax) rFkk p;ukRed fcozQh dj (Selective Sales tax) esa Hksn fd;k tkuk pkfg,A tc
O;kikjh }kjk csph tkus okyh lc oLrqvksa ij dj yxk;k tkrk gS rks mls lkekU; fcozQh dj dgrs gSaA tc oqQN
pquh gqbZ oLrqvksa ij dj yxk;k tkrk gS rks bls p;ukRed fcozQh dj dgrs gSaA okLro esa fdlh Hkh jkT; esa
lkekU; fcozQh dj ugha yxk;k tkrkA
Hkkjr ljdkj us 1956 esa osQUnzh; fcozQh dj vf/fu;e ikfjr fd;k rFkk mu oLrqvksa ij foozQ; dj yxk;k
ftudk vUrjkZT;h; O;kikj gksrk gSA ftl jkT; ls oLrq,¡ ckgj tkrh gSa ogh jkT; dj yxkrk gS rFkk jktLo Hkh
izkIr djrk gSA fcozQh dj ,d fooknxzLr fo"k; gS rFkk bldk fojks/ fd;k tkrk gS rFkk bls lekIr djus dk
pqukoh eqík cuk;k tkrk gS ij ;g lekIr ugha gks ikrk D;ksafd jkT; bl vk/kj ij bldk fojks/ djrs gSa D;ksafd
;g mudh vk; dk lcls cM+k Ïksr gSA izR;sd jkT; esa fcozQh dj dh njsa vyx&vyx gSaA fcozQh dj ls ftruk
jktLo izkIr gksuk pkfg,] mruk ugha gks ikrk D;ksafd ,d rks bldk Hkqxrku bZekunkjh ls ugha fd;k tkrk vkSj
nwljs] fcozQh dj olwy djus okyk ljdkjh rU=k Hkh iw.kZ fu"Bk vkSj bZekunkjh ls dk;Z ugha djrkA
1991 ls dj lq/kj dh tks izfozQ;k izkjEHk dh xbZ mldk ,d vk;ke jgk gSA jkT;ksa osQ fcozQh dj osQ LFkku ij
osQUnz osQ VAT dh rjg jkT;ksa esa VAT dk ykxw djukA 1999 esa jkT;ksa osQ eq[; eaf=k;kas osQ lEesyu esa VAT
ykxw djus dk fu.kZ; fy;k x;kA 2001&02 esa ;g fu.kZ; fy;k x;k fd vizSy 2003 rd jkT;ksa esa VAT ykxw
fd;k tk,xkA
orZeku le; esa fcozQh dj vFkok O;kikj dj jkT; ljdkjksa dk izeq[k vk; Ïksr gSA
7. jkT; mRiknu 'kqYd (State Excise Duties)µjkT; ljdkjksa dks 'kjkc] viQhe] Hkkax] xkatk rFkk vU;
u'khyh oLrqvksa ij mRiknu dj yxkus dk vf/dkj gSA bu oLrqvksa ij ml le; dj yxk;k tkrk gS tc ;k
rks jkT; dh lhek osQ Hkhrj budk mRiknu fd;k tkrk gS vFkok ;s oLrq,¡ jkT; dh lhek esa izos'k djrh gSaA ;g
dj yxkus dk eq[; mís'; vk; izkIr djus osQ lkFk&gh&lkFk bu oLrqvksa osQ miHkksx dks fu;fU=kr djuk Hkh gSA
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 339
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY