Page 347 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—25% Hkkjrh; dj iz.kkyh

(6) gSfl;r djµ;g dj O;fDr;ksa dh lkekftd fLFkfr] vkfFkZd fLFkfr ,oa ifjokj osQ lnL;ksa dh la[;k uksV
osQ vk/kj ij yxk;k tkrk gSA
(B) vizR;{k dj (Indirect Tax)
blesa eq[; :i ls nks izdkj osQ djksa dk lekos'k gksrk gSµ(1) pqaxh dj] ,oa (2) lhek djA

1. pqaxh dj (Octroi Tax)µ;g dj uxjikfydkvksa dh vk; dk izeq[k Ïksr gS rFkk uxjikfydk {ks=k osQ
vUrxZr mi;ksx ;k foozQ; osQ fy, vkus okys eky ij yxk;k tkrk gSA uxjikfydk {ks=k ls ckgj tkus okyh
oLrqvksa ij ;g dj ugha yxk;k tkrkA
paqxh dj osQ fojks/ esa lcls cM+k roZQ ;g gS fd blesa Hkz"Vkpkj iuirk gS D;ksafd vf/dka'k vk; uxjikfydk
dks izkIr ugha gks ikrhA lkFk gh izfrxkeh dj gS D;ksafd bldk Hkkj xjhc O;fDr ij vf/d iM+rk gSA

2. lhek dj (Terminal Tax)µtc dksbZ lkeku uxjikfydk dh lhek esa izfo"V djs ;k lhek osQ ckgj tk,
vFkok lhek ij ls xqtjrk gS rks ml ij tks dj yxk;k tkrk gS] mls lhek dj dgrs gSaA

lhek dj vkSj pqaxh dj esa ;g vUrj gS fd pqaxh dj uxjikfydk {ks=k esa izos'k djrs le; yxk;k tkrk gS tcfd
lhek dj izos'k djrs le; ;k lhek osQ ckgj tkrs le; nksuksa gh fLFkfr;ksa esa yxk;k tkrk gSA jsyksa ls ;k=kk djus
okys ;kf=k;ksa ls HkkM+s osQ lkFk gh lhek dj olwy dj uxjikfydk dks ns fn;k tkrk gSA

Hkkjrh; lafo/ku esa osQUnz rFkk jkT;ksa osQ eè; dk;ks± dk ftl <ax ls c¡Vokjk gqvk gS mlosQ vuqlkj vf/dka'k
dk;ks± dks jkT;ksa dks lkSaik x;kA fdUrq] bu dk;ks± osQ lEiknu osQ fy, jkT;ksa dks foÙkh; lk/u miyC/ ugha gq,
gSaA ;gh dkj.k gS fd Hkkjrh; la?kh; O;oLFkk esa mèoZ foÙkh; vlekurk (vertical financial inequity) gSA bl
fLFkfr dk vkHkkl lafo/ku fuekZrkvksa dks Hkh FkkA blfy, lafo/ku esa gh foÙk vk;ksx osQ xBu dh O;oLFkk dh
x;h gS rkfd osQUnzh; ,oa jkT; ljdkjksa dh foÙkh; vlekurk dks osQUnz ls foÙkh; lk/uksa osQ gLrkUrj.k }kjk nwj
fd;k tk losQA ;g gLrkUrj.k nks rjg ls gksrkµosQUnzh; dj jktLo esa jkT;ksa dks ,d fgLlk nsdj rFkk lgk;rk
vuqnku iznku djosQA

Lo&ewY;kadu (Self Assessment)

cgqfodYih; iz'u (Multiple Choice Questions) :
6. Hkkjr esa oSQlh foÙk O;oLFkk gS\
(v) la?kh; (c) izkarh;

(l) jktdh; (n) buesa ls dksbZ ughaA
7. Ñf"k vk; dks NksM+dj] vU; lzksrksa ls izkIr O;fDrxr vk; ij tks dj osaQnzh; ljdkj }kjk yxk;k tkrk
gS] mls D;k dgrs gSa\
(v) fcØh dj (c) vk;dj
(l) fuxe dj (n) laifÙk djA
8. 1959&60 esa fuxe dj dks fdl uke ls tkuk tkrk Fkk\
(v) vk;&dj (c) laifÙk dj

(l) lqij VSDl (n) Vwy VSDlA
9. iw¡thxr vfHkykHk dk D;k vFkZ gS\

(v) laifÙk osQ ewY; esa ßkl (c) laifÙk dk ewY; leku gksuk
(l) laifÙk osQ ewY; esa dksbZ ifjorZu u gksuk (n) laifÙk osQ ewY; esa o`f¼A
10. C;kt dj loZizFke dc yxk;k x;k Fkk\
(v) 1974 (c) 1975
(l) 1976 (n) 1980A

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 341
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY