Page 372 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV 29-5 fofHkUu jkT;ksa esa izpfyr jktLo cUnkscLr
(Revenue Settlements Prevailing in Different States)

fczfV'k 'kklu esa Hkwfe osQ iz'kklu dks Hkw&jktLo osQ ¶cUnkscLr¸ dk uke fn;k x;k Fkk vkSj ;s cUnkscLr dkiQh
O;kikj losZ{k.k rFkk oxhZdj.k osQ i'pkr~ fu/kZfjr fd;s x;s FksA bl fczfV'k O;oLFkk dks oqQN fj;klrksa
(princely states) esa rks ykxw fd;k x;k Fkk fdUrq vU; fj;klrksa esa HkwjktLo dh dksbZ fu;fer O;oLFkk ugha
FkhA iatkc] egkjk"Vª] enzkl (vc rfeyukMq)] vle rFkk eSlwj (vc dukZVd) jkT; ml oxZ esa vkrs gSa ftlesa
fd yxHkx lkjh gh Hkwfe dk losZ{k.k rFkk eki fd;k x;k vkSj fiQj oqQN fuf'pr fl¼kUrksa osQ vuqlkj HkwjktLo
dk fu/kZj.k fd;k x;kA nwljh vksj] jktLFkku] xqtjkr dk oqQN Hkkx rFkk eè; izns'k ,sls jkT; Fks] ftuesa fd Hkwfe
dk dkiQh cM+k Hkkx fcuk losZ{k.k fd;s gh iM+k Fkk vkSj muesa HkwjktLo Hkh fu/kZj.k ugha FkhA bu nksuksa gh oxks±
osQ chp esa oqQN jkT;ksa dk ,d rhljk oxZ Fkk] tSls fd eè; izns'k dk oqQN Hkkx rFkk mÙkj izns'k] tgk¡ fd Hkwfe;ksa
osQ fu;fer cUnkscLr Fks ijUrq tehankjh izFkk osQ izpyu osQ dkj.k vusd fcpkSfy, chp esa vk x, FksA if'peh
caxky] fcgkj rFkk mM+hlk esa LFkk;h cUnkscLr dh izFkk osQ dkj.k fupys Lrjksa ij HkwjktLo dh dksbZ laxfBr
O;oLFkk ugha FkhA

HkwjktLo osQ fu/kZj.k dh jhfr;k¡ (Methods of Assessment)
ljdkj dks ns; HkwjktLo ekyxqtkjh dk fu/kZj.k djus esa fofHkUu jkT;kas us fHkUu&fHkUu jhfr;ksa dk lgkjk fy;k
gSA djk/ku tk¡p vk;ksx us bu jhfr;ksa dk oxhZdj.k fuEufyf[kr Jsf.k;ksa esa fd;k gSµ

(1) fucy ifjlEifÙk;k¡ vFkok vkfFkZd vf/'ks"k (Net Assets or Economics Rents)µfucy
ifjlEifÙk;ksa dh ifjHkk"kk bl izdkj dh xbZ fd ¶fdlh {ks=k ;k tkxhj (estate) ;k {ks=kksa osQ lewg
dh ,slh vuqekfur vkSlr okf"kZd cs'kh (surplus)] tks fd vuqekfur ;k fu/kZfjr lkekU;
[kpks± dks ?kVkus osQ ckn 'ks"k cpsA¸ vU; 'kCnksa esa] ;g vf/'ks"k osQ miktZu esa O;; gq, gksaA bldh
x.kuk oqQy mRifÙk dk vuqeku yxkdj dh tkrh gS vkSj blesa ls tehankj }kjk fd;s x;s lHkh ykxr&O;;
?kVk fn;s tkrs gSaA oqQy mRifÙk (gross produce) dk ewY;kadu #i;ksa esa ,slh ifjofrZr njksa ls fd;k
tkrk gS] tks fd lkekU;r% fiNys chl ;k vf/d o"kks± dh fdlh iQly dh vkSlr dher osQ vk/kj
ij fudkyh tkrh gSA iatkc] mÙkj izns'k] eè; izns'k rFkk fgekpy izns'k vkfn jkT;ksa esa fucy
ifjlEifÙk;ksa dk gh dj&fu/kZj.k dk vk/kj cuk;k x;k gSA
(2) fucy mRifÙk ;k okf"kZd ewY; (Net Produce or Annual Value)µfucy mRifÙk ;k okf"kZd
ewY; dh x.kuk oqQy ewY; (gross value) esa ls [ksrksa dk O;; ?kVkdj rFkk cqjs ekSleksa osQ fy, oqQN
NwVsa iznku djosQ fucy mRifÙk ;k okf"kZd ewY; dk fglkc yxk;k tkrk gSA [ksrh osQ O;; esa fuEufyf[kr
[kps± lfEefyr fd;s tkrs gSaµ

(i) [ksr tksrus okys i'kq]
(ii) Ñf"k ;U=k o midj.k]
(iii) cht]
(iv) [kkn]

(v) ckSus ikS/ksa dks b/j&m/j yxkus] iQly dkVus rFkk xkgus ;k Hkwlk fudkyus vkfn dk;ks± ij yxk;s
tkus okys Jfedksa dh etnwjhA rfeyukMq esa ;gh jhfr viukbZ tkrh gSA
(3) vuqHkokfJr (Empirical)µvusd jkT;ksa esa HkwjktLo dk fu/kZj.k vuqHkoksa osQ vk/kj ij vFkkZr~ oqQN
,sls rÙoksa osQ vk/kj ij fd;k tkrk gS tSls fd fdlh {ks=k dh vkfFkZd i`"BHkwfe] Ñf"k osQ {ks=k esa gksus

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
366 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY