Page 373 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—29% jkT;ksa dk foÙk

okyh o`f¼ ;k deh] cktkjksa dh fudVrk] ifjogu o lapkj&lk/uksa dh lqfo/kvksa o dherksa esa gksus okys uksV
ifjorZu vkfnA HkwjktLo dk fu/kZj.k djrs le; bu rÙoksa dks n`f"Vxr j[kk tkrk gSA bl jhfr esa]
¶loZizFke lEiw.kZ Hkwfe izns'k osQ fy, HkwjktLo dh oqQy /ujkf'k fu/kZfjr dj nh tkrh gS vkSj
fiQj mUgsa xk¡oksa rFkk i`Fko~Q&i`Fko~Q Hkwfe&[k.Mksa esa ck¡V fn;k tkrk gSA¸ egkjk"Vª] dukZVd] ef.kiqj
rFkk f=kiqjk esa blh jhfr dk mi;ksx fd;k tkrk gSA
(4) tekcUnh ewY; (Rental Value)µbl jhfr osQ vUrxZr] loZizFke ;g fu/kZfjr fd;k tkrk gS fd
tehankj (land-lord) okLro esa fdruk yxku izkIr djrk gS vkSj fiQj oqQN dVkSfr;k¡ fudkyus osQ ckn
ml Hkwfe dk yxku fuf'pr dj fn;k tkrk gSA rfeyukMq dks NksM+dj] vU; yxHkx lHkh jkT; tekcUnh
ewY; ;k yxku&ewY; ij gh cy nsrs gSaA
(5) iw¡thxr ewY; (Capital Value)µiw¡thxr ewY; dks bl ns'k osQ fdlh Hkh jkT; esa HkwjktLo osQ fu/kZj.k
osQ vkèkkj osQ :i esa ugha viuk;k x;k gSA gk¡] O;ogkj esa lHkh jkT;ksa esa ;g vko';d gksrk gS fd
HkwjktLo osQ fu/kZj.k osQ le; vU; rÙoksa osQ lkFk gh Hkwfe dh fczdh rFkk mlosQ cU/d ewY;ksa
(mortgage values) dks Hkh n`f"Vxr j[kk tkrk gSA

(6) oqQy mRifÙk (Gross Produce)µ;g igys rks lHkh izkUrksa esa izpfyr Fkh] ijUrq vc ;g osQoy vle
rd gh lhfer gSA bl jhfr osQ vUrxZr] vle esa fdlh Hkh Hkwfe osQ VqdM+s dh HkwjktLo dh lhek ml
VqdM+s dh oqQy mRifÙk osQ ewY; dks 10» fu/kZfjr dj nh xbZ gSA

D;k vki tkurs gSa loZizFke lEiw.kZ Hkwfe izns'k osQ fy, HkwjktLo dh oqQy /ujkf'k fu/kZfjr dj nh tkrh gS
vkSj fiQj mUgsa xk¡oksa rFkk i`Fko~Q&i`Fko~Q Hkwfe&[kaMksa esa ck¡V fn;k tkrk gSA

29-6 olwy;kch LFkxu rFkk NwVsa (Suspension and Remission)

tc fdlh o"kZ fdUgha dkj.kksa ls iQlysa u"V gks tkrh gSa rks O;ogkjr% lHkh jkT;ksa esa HkwjktLo dh vnk;xh esa
fj;k;rsa nh tkrh gSaA ;s fj;k;rsa (Concessions) HkwjktLo dh olwyh osQ LFkku osQ LFkxu vFkok HkwjktLo esa
NwV osQ :i esa gksrh gSaA fczfV'k dky ls iwoZ ,sls LFkxu rFkk NwVksa osQ fy, dksbZ fo'ks"k fu;e ugha FksA

29-6-1 HkwjktLo iz'kklu (Land-Revenue Administration)

HkwjktLo osQ iz'kklu dh e'khujh dk Lo:i lHkh jkT;ksa eas yxHkx ,d&lk gh gSA izR;sd jkT; esa ,d&,d
jktLo e.My (Board of Revenue) gSA lkekU;r% ;g gksrk gS fd lEiw.kZ {ks=k dks ftyksa esa ck¡V fy;k
tkrk gS vkSj fiQj ftyksa dks Hkh rglhy] ijxuksa rFkk VIiksa vkfn esa foHkkftr dj fy;k tkrk gSA
lu~ 1901 esa vdky vk;ksx (Famine Commission) }kjk izLrqr dh xbZ fjiksVZ osQ iQyLo:i lHkh jkT;ksa
}kjk HkwjktLo esa fj;k;rksa rFkk NwVksa dh O;oLFkk dh tkrh gS vkSj bUgsa vf/'kklh vkns'kksa }kjk ykxw fd;k tkrk
gSA
29-6-2 HkwjktLo dh izkfIr;ksa dk #[k (Trends in Land Revenue Receipts)

;|fi ;g ckr loZfofnr gS fd jkT; Hkwfe ij vf/d dj yxkus osQ vf/d bPNqd ugha jgs gSa] fdUrq fiQj Hkh
;g lkspuk xyr gksxk fd HkwjktLo dh ek=kk lnk fLFkj jgh gSA vxz rkfydk esa fn;s x;s vk¡dM+ksa ls ;g ckr
fcYoqQy Li"V gks tkrh gSµ

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 367
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY