Page 370 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV 29-3 dk;Z (Functions)

osQUnz o jkT;ksa osQ chp dk;ks± ;k 'kfDr;ksa rFkk lk/uksa osQ foHkktu dk foospu ;|fi la?kh; foÙk osQ vè;k; esa
igys gh dkiQh O;kid :i ls fd;k tk pqdk gS] rFkkfi fo"k; dks Li"V djus osQ fy, ;gk¡ mldk vR;Ur
laf{kIr fooj.k fiQj fn;k tk jgk gSA

osQUnz ljdkj osQ dk;Z (Functions of the State Government)

osQUnz ij ftu dk;ks± dk nkf;Ro gS muesa eq[; gSaµizfrj{kk] fons'kh ekeys] fons'kh O;kikj] jsyas] eqnzk rFkk
eqnzk&<ykbZ] Mkd o rkj] vUrjkZT;h; O;kikj o okf.kT; dk fu;eu (regulations)] vUrjkZT;h; ufn;ksa rFkk
unh ?kkVh ;kstukvksa dk fu;eu o fodkl] chek] v.kq'kfDr] pquko (elections) rFkk ys[ks ,oa ys[kk ijh{k.kA
jkT; ljdkjksa osQ dk;Z (Functions of State Government)

ftu dk;ks± dks lEiUu djus dk Hkkj jkT;ksa ij Mkyk x;k gS] os gSaµdkuwu o O;oLFkk dh LFkkiuk] iqfyl] tsy]
U;k; dk iz'kklu] lkoZtfud LokLF;] liQkbZ vLirky rFkk vkS"k/ky;] eknd inkFkks± dk mRiknu] fuekZ.k rFkk
fcØh f'k{kk] Ñf"k rFkk Ñf"k osQ fodkl ls lEcfU/r leL;k,¡] {ks=kh; rFkk y?kq m|ksx tSls fd gFkdj?kk vkfn]
ou] ckth rFkk tqvk vkSj lkekftd dY;k.k ls lEcfU/r dkuwu cukus dk mÙkjnkf;Ro vkfnA

leorhZ dk;Z (Concurrent Functions)
oqQN dk;Z leorhZ lwph esa j[ks gSa] tSls fd vkfFkZd o lkekftd fu;kstu] okf.kfT;d o vkS|ksfxd ,dkf/dkj]
vkS|ksfxd o Je fookn] Je dY;k.k ftlesa Jfedksa osQ dk;Z djus dh n'kk,¡ Hkh lfEefyr gSa] ewY; fu;U=k.k]
f'k{kk] ¯lpkbZ rFkk fctyh vkfnA bl leorhZ lwph esa mfYyf[kr fdlh Hkh fo"k; osQ lEcU/ esa dkuwu cukus dk
vf/dkj] oqQN izfrcU/ksa osQ v/hu] laln (Parliament) rFkk jkT;ksa osQ fo/kue.Myksa dks izkIr gSaA bldk vFkZ
;g gS fd bl lwph esa ftu fo"k;ksa dk mYys[k fd;k x;k gS] mlosQ fu;U=k.k rFkk fodkl dk mÙkjnkf;Ro osQUnz
rFkk jkT;] nksuksa ij gh gSA fdUrq O;kogkfjd thou esa ;g ns[kk x;k gS fd bu fo"k;ksa osQ lEcU/ esa ;k rks osQUnz
dkuwuh O;oLFkk,¡ djrk gS vFkok buosQ fy, lgk;rk rFkk vuqnku nsrk gS] fdUrq buosQ fu;U=k.k o fodkl dh
vfUre ftEesokjh jkT;ksa ij jgrh gSA

la?kh; dj (Union Taxes)

la?k lwph (Union List) dh ckjg enksa dks vxzfyf[kr ik¡p oxks± esa ck¡Vk x;k gSµ(1) iw.kZr;k osQUnzh; ensa bl
oxZ osQ vUrxZr fu;kZr djksa lfgr lhek 'kqYd (customs duties)] fuxe dj] O;fDr;ksa rFkk dEifu;ksa dh
Ñf"k Hkwfe dks NksM+dj vk; ifjlEifÙk;ksa (assets) osQ iw¡thxr ewY; djA lafo/ku dh /kjk 271 osQ vuqlkj]
vk;&dj yxus okys vf/Hkkj (Surcharge) Hkh iw.kZr;k osQUnzh; en gSa] (2) Ñf"k vk; dks NksM+dj vU;
vkenfu;ksa ij yxk, tkus okys djA osQUnz vk;&dj yxkrk gS rFkk mudk laxzg djrk gS ijUrq mls foÙk vk;ksx
dh fliQkfj'kksa osQ vuqlkj vk;&dj dk oqQN Hkkx jkT;ksa dks nsuk gksrk gSA (3) 'kjkc rFkk viQhe dks NksM+dj
vU; oLrqvksa ij yxk, tkus okys la?kh; mRiknu 'kqYd osQUnz }kjk yxk, rFkk ,d=k fd;s tkrs gSa ijUrq ;fn laln
pkgs rks mudk oqQN Hkkx jkT;ksa esa ck¡Vk tk ldrk gSA (4) ,sls dj tks fd la?k }kjk yxk;s rFkk ,d=k fd;s tkrs
gSa ijUrq laln osQ }kjk os iw.kZr;k jkT;ksa esa forfjr dj fn;s tkrs gSa] ;s dj gSaµmÙkjkf/dkjh rFkk vkfLr&dj] ok;q
rFkk leqnzh ekxks± }kjk yk;s&ys tkus okys eky rFkk ;kf=k;ksa ij lhekUr dj (terminal tax)] jsy fdjk;ksa rFkk
HkkM+ksa ij dj] lekpkj&i=kksa osQ Ø;&foØ; ij dj] rFkk vUrjkZT;h; O;kikj ij fcØh dj ;k Ø; djA
(5) os dj tks osQUnz }kjk yxk;s tkrs gSa fdUrq jkT;ksa }kjk ,d=k fd;s tkrs gSa rFkk jkT;ksa }kjk gh j[k fy;s tkrs
gSa] tSls fofue; i=kksa] pSdksa ;k izfr=kk&i=kksa vkfn ij LVkEi 'kqYd rFkk e| ls ;qDr fpfdRlk Ük`axkj izlk/uksa ij
mRiknu 'kqYdA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
364 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY