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yksd foÙk

uksV 26-3 lfefr dh fliQkfj'ksa (Recommendations of the Committee)

lfefr us viuh fjiksVZ vDVwcj] 1977 eas ljdkj osQ le{k izLrqr dhA bl fjiksVZ esa lfefr us Hkkjr essa vizR;{k
dj iz.kkyh esa lq/kj djus osQ fy, fuEufyf[kr fliQkfj'ksa izLrqr dhaµ

mRiknu djksa (Excise duties) osQ lEcU/ esa lfefr us fuEufyf[kr lq>ko izdV fd;s gSaµ
(v) vfUre mRiknu (final products) ij dj lajpuk dk foosdhdj.k (rationalisation) bl
izdkj fd;k tk, rkfd o`f¼ (Progression) dks vklkuh ls izkIr fd;k tk losQ rFkk viuh
vk£Fkd izkFkfedrkvksa dks iwjk fd;k tk losQA
(c) dPps eky ij dj njksa dk foosdhdj.k bl izdkj ls fd;k tk, rkfd fudV izfrLFkkfir ekyksa osQ
lkFk ,d tSlk O;ogkj fd;k tk losQA vU;Fkk vFkZO;oLFkk esa fo'ks"k vk£Fkd dkj.k gksrs gSa ftuesa
fojks/kHkkl ik;k tkrk gSA Hkwrdky esa fo'ks"k dkj.kksa ls ;fn fdlh fo'ks"k oLrq ij Å¡ph nj ls dj
yxk fn;k x;k gks og lEiw.kZ vFkZO;oLFkk dh mRiknu ykxr dks uhps ugha fxjus nsxkA
(l) mRiknu dj&iz.kkyh leL;k dk lek/ku ,d fuf'pr vof/ esa djuk vko';d gS ftlosQ fy,
le; vof/ esa gh oqQN dneksa dks mBkuk vko';d gSµiznk njksa (input taxation) esa lqfo/k,¡
iznku djus dh orZeku fof/;ksa osQ dk;Z&{ks=k dks c<+k;k tk, rFkk fuekZ.kdkjh voLFkk esa bdV~Bh
jkf'k osQ :i esa dj yxk;k tk,¡A
vk;kr djksa (Import duties) osQ lEcU/ esa lfefr dk dguk gS fd vk;kr&dj eq[;r;k dPps eky]
ekè;fed oLrq,¡ (Intermediate products) rFkk e'khu bR;kfn oLrqvksa ij gh yxk;s tkrs gSaA bldk izHkko
;g gksxk fd blls ykxr&dher lajpuk esa lkekU; o`f¼ gks tkrh gS tks fd vius vki esa vokaNuh; gS blls
vUrjkZ"Vªh; cktkj esa ij foijhr vlj iM+rk gSA

Lo&ewY;kadu (Self Assessment)

fuEufyf[kr dFkuksa esa lR; vFkok vlR; dFku dh igpku djsa
(State whether the following statements are True or False) :
6. lfefr us viuh fjiksVZ vDVwcj] 1977 esa ljdkj osQ le{k izLrqr dhA
7. vk;kr&dj eq[;r;k dPps&eky] ekè;fed oLrq,¡ rFkk e'khu bR;kfn ij ugha yxk;k tkuk pkfg,A

8. vafre mRiknu ij dj lajpuk dk foosdhdj.k gksuk pkfg,A

26-4 lkjka'k (Summary)

• vizR;{k dj tkap lfefr us vuqHko fd;k fd dj iz.kkyh dk eq[; mís'; vk£Fkd ,oa lkekftd izxfr
osQ fy, vko';d okLrfod lk/uksa dks xfr'khy cukuk gSA fdUrq ftl izdkj ls djksa osQ ekè;e ls
lk/ukas dks xfr'khy fd;k tkrk gSS ml ij Hkkj dk izHkko vFkZO;oLFkk rFkk lekt ij cqjk iM+rk gSA
lkekftd n`f"Vdks.k ls dj iz.kkyh ogh csgrj ekuh tkrh gS tks lkekftd U;k; osQ vuqowQy gksA
• lfefr us fjiksVZ esa viuh [kkstksa ;k izkfIr;ksa ij izdk'k Mkyk gS rFkk dj&iz.kkyh esa egÙoiw.kZ ifjorZu

dh fliQkfj'k dh gSA lfefr us vuqHko fd;k gS fd Hkkjr dh orZeku vizR;{k dj iz.kkyh nks"kiw.kZ gS
rFkk osQUnz] jkT;ksa rFkk LFkkuh; fudk;ksa }kjk LorU=k :i ls yxk;s x;s vizR;{k djksa esa fo'ks"k dksbZ
rkyesy (Coordination) ugha gSA izR;sd ljdkjksa }kjk yxk;s x;s eq[; djksa dh lajpuk esa dksbZ
fLFkjrk (Consistency) ugha gSS vkSj mlosQ dkj.k mu lcdk la;qDr :i ls iM+us okyk izHkko
vFkZO;oLFkk ij cqjk iM+rk gSA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
348 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY