Page 374 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV
o"kZ HkwjktLo ;k ekyxqtkjh o"kZ HkwjktLo ;k ekyxqtkjh
(djksM+ #- esa) (djksM+ #- esa)

1950&51 40-00 1980&81 145-53
1960&61 90-04 1984&85 205-58
1970&71 122-06 1986&87 241-50

Åij osQ vk¡dM+ksa esa ;g Li"V gS fdlh foxr o"kZ esa HkwjktLo esa izkfIr;k¡ rks c<+h gSa fdUrq oqQy dj&vk; esa budk
izfr'kr ?kVk gSA ftu dkj.kksa ls HkwjktLo esa o`f¼ gqbZ gS fo'ks"k :i ls f}rh; o r`rh; ;kstuk dh vof/ esa] os
;s gSaµ(1) HkwjktLo esa lh/h o`f¼] (2) vf/Hkkj (surcharge) yxkuk] (3) LFkkuh; fudk;ksa (local
bodies) }kjk vFkok LFkkuh; fudk;ksa osQ fy, HkwjktLo ij midj.k (cess) yxkuk] (4) okf.kfT;d iQlyksa
ij dj (5) ¯lpkbZ vFkok ikuh dh njksa esa o`f¼] (6) HkwjktLo osQ iqufuZ/kZj.k rFkk fcpkSfy;ksa dh lekfIr osQ
dkj.k gksus okyh o`f¼ vkfnA fofHkUu jkT;ksa us HkwjktLo esa o`f¼ dh bu jhfr;ksa ls vius&vius foosd osQ vuqlkj
i`Fko~Q&i`Fko~Q jhfr;ksa dk lgkjk fy;kA ijUrq HkwjktLo esa lh/h o`f¼ djus osQ ljy mik; osQ ctk,] jkT;ksa us vU;
,sls mik;ksa dks izeq[krk nh ftuls fd NksVs&NksVs fdlkuksa ij vfrfjDr cks>k u iM+sA mnkgj.k osQ fy,] vf/Hkkj
,d fuf'pr vkdkj ls Åij dh tksrksa ij gh yxk;k tk ldrk gSA blh izdkj vusd jkT;ksa us HkwjktLo ij tks
midj.k yxk;k] mldk mís'; Hkh f'k{kk rFkk jktLo tSls tudY;k.k osQ dk;ks± osQ fy, /u izkIr djuk FkkA
lEiw.kZ :i esa] iatk;rh jkt&O;oLFkk ykxw gksus osQ ckn Hkh Hkwfe osQ djk/ku esa oqQN o`f¼ gqbZ gSA vusd jkT;ksa
esa vusd midj (cesses) rFkk HkwjktLo dk oqQN Hkkx Hkh vusd fof'k"V vFkok lkekU; dk;ks± osQ fy, LFkkuh;
fudk;ksa dks lkSai fn, x;s gSaA
HkwjktLo ;k ekyxqtkjh dh izkfIr;ksa esa gksus okyh ;g ekewyh&lh o`f¼ ;g izdV djrh gS fd Ñf"k&{ks=k ij mldh
;ksX;rk osQ vuqlkj gh dj yxk;k x;k gS fdUrq djk/ku tk¡p vk;ksx dh fjiksVZ osQ ckn rks ;g vkerkSj ij
Lohdkj dh tkrh jgh gS fd xzkeh.k {ks=k ij vis{kkÑr de dj yxs gSa vkSj bl ckr dh furkUr vko';drk
gS fd HkwjktLo esa Øeo/hZ jhfr ls o`f¼ dh tk,A

29-6-3 HkwjktLo&dj osQ :i esa (Land Revenue as a Tax)
;g dgk tkrk gS fd HkwjktLo ;k ekyxqtkjh dh izFkk ftl :i esa] Hkkjr esa izpfyr gS] osQoy ,d ;k nks vioknksa
dks NksM+dj] O;kogkfjd :i esa] djk/ku osQ lHkh fl¼kUrksa dk mYya?ku djrh gSA bu vioknksa (exceptions)
esa ,d rks ,Me fLeFk dk fuf'prrk dk fl¼kUr gS vkSj nwljk oqQN lhek rd lqfo/k dk fl¼kUr gSA
vc ge ,d dj osQ :i esa HkwjktLo dh leL;kvksa dk vè;;u djsaxsA

29-7 dj dh okárk (Incidence of the Tax)

,d leku vk; rFkk /u j[kus okys oxks± ij izR;{k djksa dh okárk fcuk bl ckr dk è;ku j[ks gq, leku :i
ls iM+uh pkfg, fd og vk; dk /u fdl lzksr ls izkIr gqvk gS ;k fdl :i esa izkIr gqvk gSA vU; 'kCnksa esa]
djk/ku dk pkgs dksbZ Hkh :i D;ksa u gks] lekt osQ fofHkUu oxks± ij dkjk/ku osQ Hkkj dk leU;k;iw.kZ forj.k
gksuk pkfg,A fdUrq blosQ ckotwn] lu~ 1953&54 esa djk/ku tk¡p vk;ksx (Taxation Enquiry Commis-
sion) us rFkk vHkh gky esa Ñf"k vk; o /u djk/ku lfefr us ;g Lohdkj fd;k gS fd xSj&Ñf"k {ks=k dh rqyuk
esa Ñf"k {ks=k ij djksa dk Hkkj iM+ jgk gSA vusd jkT;ksa esa Ñf"k ij tks izR;{k dj yxk, gSa] tSls fd HkwjktLo
;k ekyxqtkjh] midj] HkwjktLo ij vf/Hkkj iQly midj (crop cess) vkSj Ñf"k vk; dj] ;s Ñf"k ls izkIr
gksus okyh jk"Vªh; vk; dk osQoy 1 izfr'kr gh cSBrs gSa tc fd xSj&Ñf"k {ks=k ls izkIr gksus okyh jk"Vªh; vk;
ij izR;{k djksa dk izfr'kr yxHkx 2-75 izfr'kr gSA vxzfyf[kr rkfydk ls ;g ckr fcYoqQy Li"V gks tkrh gSµ

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
368 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY