Page 376 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV laxzg dh ykxr (Cost of Collection)

HkwjktLo ;k ekyxqtkjh osQ laxzg dh ykxr dk Bhd&Bhd irk yxkuk blfy, lEHko ugha gS D;ksafd jktLo
vf/dkfj;ksa dks ekyxqtkjh osQ laxzg osQ vykok vU; dk;Z Hkh lkSaik gqvk gksrk gSA fdUrq blesa dksbZ nks er ugha
gSa fd ekyxqtkjh osQ laxzg dh ykxr dkiQh vf/d gksrh gS vkSj bldk iz'kklu dkiQh my>uiw.kZA vr%
ekyxqtkjh dh fLFkfr esa ferO;f;rk vkSj ljyrk dk fl¼kUr Hkh ykxw ugha gksrkA

fu"d"kZ dh fVIif.k;k¡ (Concluding Remarks)

lekt vkSj jkT; osQ n`f"Vdks.k ls ekyxqtkjh dh i¼fr vuqRiknd rFkk csyksp fl¼ gqbZ gS] blesa fofoèkrk rFkk
yksp'khyrk dk vHkko gS vkSj ;g vojks/h izHkko Mkyrh gSaA pw¡fd jkT;ksa osQ dk;ks± dk fujUrj foLrkj gks jgk
gS] vr% mudh jktLo dh vko';drk,¡ Hkh cjkcj c<+ jgh gaSA lu~ 1951&52 esa] HkwjktLo ls osQoy 48 djksM+
#- izkIr gq, Fks tcfd Ñf"k {ks=k dk mRiknu (pkyw dherksa osQ vk/kj ij 4800 djksM+ #- FkkA ns'k osQ oqQy
mRiknu osQ ewY; dk ;g 10 izfr'kr FkkA vkxs pydj tc HkwjktLo dh vk; c<+dj 110 djksM+ #- gks xbZ] rc
rd Ñf"k {ks=k dh vk; 15000 djksM+ #- rd tk igq¡ph FkhA lu~ 1971&72 esa HkwjktLo ls izkIr gksus okyh
vfrfjDr vk; 1 izfr'kr ls Hkh dkiQh de FkhA lu~ 1951 ls 1971 rd osQ chl o"kks± esa Ñf"k mit osQ ewY;
esa 10200 djksM+ #- dh vfrfjDr o`f¼ (additional increase) gqbZ Fkh ftlesa ls jkT; oqQy 60 djksM+ #-
dh vfrfjDr HkwjktLo osQ :i esa ,d=k dj losQ FksA bl izdkj Ñf"k {ks=k] ftl ij fd igys gh uhph nj ls
dj yxk Fkk] vkjksgh djk/ku ls Hkh cpk jgsA
blosQ vfrfjDr] ¯lpkbZ] jklk;fud [kkn] mUur cht] u;s Ñf"k ;U=k] VªSDVj rFkk Hkwfe dh pdcUnh tSlh lqfoèkk,¡
iznku djus osQ fy, Ñf"k&{ks=k esa cM+h ek=kk esa ljdkjh fuos'k fd;s tkus osQ dkj.k Hkwfe dh mRikndrk esa o`f¼
gqbZ gSA ;gh ugha] Ñf"k mRiknu c<+kus osQ fy, osQUnz rFkk jkT;ksa }kjk fdlkuksa dks vusd lsok,¡A fu%'kqYd vFkok
fj;;rh njksa ij iznku dh xbZ gSa] tSls fd mUur chtksa] dhVuk'kd] nokvksa] [kkn] iEi lsVksa] midj.kksa o m/kj
vkfn ls forj.k dh lsok,¡A ijUrq bu lc dk;Zokfg;ksa osQ ckotwn] 'kk;n gh bl fn'kk esa dksbZ xEHkhj iz;kl fd;k
x;k gks fd Ñf"k {ks=k ls oqQN csf'k;k¡ (surpluses) izkIr dh tk,¡ vkSj muls rhozxfr ls vkfFkZd fodkl djus
osQ fy, jkT;ksa dh c<+rh gqbZ vko';drkvksa dks iwjk fd;k tk,A
Ñf"k dk rhozxfr ls vkfFkZd fodkl djus rFkk mRiknu c<+kus osQ fy, iznku dh xbZ vf/dka'k lqfoèkkvksa dk
ykHk pw¡fd cM+s fdlkuksa us gh mBk;k] vr% mlosQ dkj.k cM+s rFkk NksVs fdlkuksa osQ chp vlekurk dh [kkbZ vkSj
Hkh pkSM+h gks xbZA ;g og lcls cM+h cqjkbZ gS tks fd ;kstukvksa dh vof/ esa Ñf"k&{ks=k esa mRiUu gqbZ gSA vr%
bl fLFkfr esa ;g vR;Ur vko';d gS fd cM+s fdlkuksa ij dj yxk;s tk,¡] u osQoy blfy, fd jkT;ksa dh c<+rh
gqbZ vko';drkvksa osQ fy, lk/uksa dks xfr'khy fd;k tk,] vfirq blfy, Hkh rkfd xzkeh.k {ks=k esa vk; rFkk
/u osQ forj.k esa lekurk vk;sA
vUr esa] fu"d"kZ osQ :i esa dgk tk ldrk gS fd dj osQ :i esa HkwjktLo dk fu/kZj.k leqfpr :i ls ugha fd;k
x;k gSA ;g fofHkUu vkdkj osQ tksrksa ij leku :i ls iM+rk gS vkSj vojksgh izHkko Mkyrk gSA ;g csyksp rFkk
vuqRiknd izÑfr dk gSA jkT;ksa dh oqQy dj&vk; esa bldk va'knku cgqr FkksM+k jgrk gSA

VkLd dj ckárk ls D;k rkRi;Z gS\
(2) Ñf"k vk;&dj (Agricultural Income-Tax)

;g igys gh crk;k tk pqdk gS fd HkwjktLo ;k ekyxqtkjh dh orZeku iz.kkyh esa nks izeq[k nks"k gSaA loZizFke]
;g fd HkwjktLo dh ckárk ns'k osQ fofHkUu Hkkxksa easa ,d leku ugha gSA HkwjktLo dh orZeku iz.kkyh dk nwljk
nks"k ;g gS fd xSj&Ñf"k dk fu/kZj.k izR;sd Hkwfe ij izfr gsDVs;j leku nj ls fd;k tkrk gSA vr% ;g i¼fr

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
370 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY