Page 371 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—29% jkT;ksa dk foÙk

29-4 jkT;ksa osQ dj (States Taxes) uksV

ftu djksa ij jkT;ksa dks fo/k;h 'kfDr rFkk ,d=k djus dk vf/dkj izkIr gS] os gSaµHkwjktLo ;k ekyxqtkjh] Ñf"k
vk; ij dj] Ñf"k Hkwfe osQ lEcU/ esa mÙkjkf/dkj dj rFkk vkfLr dj] Hkwfe] Hkouksa o [kfut vf/dkjksa ij dj
rFkk e|] viQhe] Hkkjrh; Hkk¡x o eknd vkS"kf/;ksa rFkk eknd inkFkks± osQ mRiknu o fofuekZ.k ij mRiknu djA
blosQ vfrfjDr] miHkksx dh oLrqvksa osQ LFkkuh; {ks=k esa izns'k ij dj] fctyh osQ miHkksx vFkok fcØh ij dj]
okguksa] tkuojksa vFkok ukoksa ij dj] lekpkj&i=kksa dks NksM+dj vU; foKkiuksa ij dj] lM+dksa ;k vkUrfjd
tyekxks± }kjk ys tk, tkus okys eky rFkk ;kf=k;ksa ij dj] pq¡xh] o`fÙk] O;kikj] LVkEi 'kqYd rFkk jkstxkj ij
O;olk; rFkk jkstxkj ij dj] izfr O;fDr dj (Capitation Tax)] foykflrk ij dj ftlesa euksjatu ckth
rFkk tq, ij dj Hkh lfEefyr gSa] LVkEi 'kqYd rFkk jftLVªs'ku iQhl Hkh iw.kZr;k jkT;ksa dks lkSais x;s gSaA

uksV~l lafo/ku dh /kjk 270] 273] 275 rFkk 280 osQ vuqlkj] jkT;ksa osQ lk/uksa esa jgus okyh deh dh iwfrZ
la?k ljdkj foÙk vk;ksx dh fliQkfj'kksa osQ vk/kj ij lgk;d vuqnkuksa (grants-in-aid) osQ }kjk
djrh gSA

(1) HkwjktLo ;k ekyxqtkjh (Land Revenue)
HkwjktLo vR;Ur izkphu dky ls gh jkT;ksa dh vk; dk ,d egÙoiw.kZ Ïksr cuk pyk vk jgk gSA bl izdkj] jkT;ksa
osQ djksa esa bls iqjkuk dj dgk tk ldrk gSA tc ;g dj ykxw gqvk] rHkh ls HkwjktLo osQ cUnkscLr dh O;oLFkk
esa rFkk ns; dj dh x.kuk djus dh jhfr;ksa eas fofHkUu jkT;ksa osQ chp dkiQh vUrj cuk jgk gSA fdUrq blosQ
ckotwn] bldksa jkT;ksa osQ lcls egÙoiw.kZ djksa esa ls ,d ekuk tkrk jgk gS vkSj og blfy, D;ksafd ;g lcls
iqjkuk dj gS vkSj fofHkUu le;kas esa fdlh u fdlh :i esa lnk gh bldk vfLrRo vR;Ur O;kid :i ls cuk
jgk gSA
cUnkscLr dh fofHkUu izFkk,¡ (Different Systems of Settlement)

Hkkjr esa fczfV'k 'kklu dky esa Hkw&cUnkscLr dh tks fofHkUu izFkk,¡ izpfyr Fkha] eksVs rkSj ij mudk oxhZdj.k fuEu
izdkj fd;k tk ldrk gSµ(1) LFkk;h cUnkscLr (permanent settlements) dh izFkk vFkok og izFkk
ftlesa HkwjktLo dh nj dk fu/kZj.k lnk osQ fy, dj fn;k tkrk Fkk vkSj (2) vLFkk;h cUnkscLr
(Temporary settlement) dh izFkk vFkok og izFkk ftlesa HkwjktLo dh nj ,d fuf'pr vof/ osQ fy,
fuèkkZfjr dh tkrh FkhA bl izFkk dks Hkh fuEu rhu oxks± esa ck¡Vk tk ldrk gSµ(d) tehankjh izFkk] ftlosQ
vUrxZr HkwjktLo dh nj osQoy tehankj }kjk vf/Ñr {ks=k osQ fy, fu/kZfjr dh tkrh FkhA ([k) egyokjh izFkk]
ftlesa HkwjktLo dh nj fdlh xk¡o ;k egy osQ lEiw.kZ xzkeh.k leqnk; ij la;qDr :i ls rFkk i`Fko~Q&i`Fko~Q
fu/kZfjr dh tkrh FkhA vkSj (x) jS;rokjh izFkk] ftlesa HkwjktLo dk fu/kZj.k fdlh jS;r dh Hkw&tksr ij fd;k
tkrk FkkA
Lo&ewY;kadu (Self Assessment)

fjDr LFkkuksa dh iw£r djsa (Fill in the blanks) :
1. ftu djksa dk vk/kj O;kid vFkok varjkZT;h; Lrj dk gS os la?k dh --------- osQ varxZr j[ks x;s gSaA
2. la?kh; fdLe dh ljdkj dk ,d egÙoiw.kZ y{k.k ;g gksrk gS fd mlosQ varxZr --------- osQ chp 'kfDr;ksa
rFkk dk;ks± dk foHkktu dj fn;k tkrk gSA
3. la?kh; 'kklu O;oLFkk esa jkT;ksa dks vius dk;Z lEiUu djus osQ fy, ;Fks"B --------- iznku fd, tkus
pkfg,A
4. Hkkjr esa fczfV'k 'kklu dky esa --------- dh fofHkUu izFkk,¡ izpfyr FkhaA

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 365
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY