Page 380 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV Hkkjr rFkk jkT; ljdkjksa }kjk le;≤ ij la'kks/u gksrk jgk gSA fofue;&i=kksa (bill of exchange)] pSd]
m/kj&i=k] izfrKk&i=k (Pin) rFkk jlhnksa vkfn ij yxus okys LVkEi 'kqYd osQUnz dh fo/k;h {kerk (legisla-

tive competence) osQ vUrxZr vkrs gSa ijUrq mudh izkfIr;ksa dk laxzg jkT;ksa }kjk fd;k tkrk gS vkSj jkT;ksa
}kjk gh os ijLij ck¡V yh tkrh gSaA vpy lEifÙk osQ lkSnksa lfgr vU; enksa ij dke vkus okys LVkEi 'kqYd
jkT;ksa }kjk yxk;s tkrs gSaA oqQN LVkEi 'kqYdksa dh njsa fuf'pr gksrh gSa tcfd oqQN vU; njsa ewY;okj (ad-

valorem) gksrh gSaA rfeyukMq tSls oqQN jkT; vpy lEifÙk osQ gLrkUrj.k ij yxus okys LVkEi 'kqYd dk vf/
Hkkj (surcharge) Hkh yxkrs gSa ftudk laxzg jkT; }kjk fd;k tkrk gS vkSj fiQj os LFkkuh; fudk;ksa (local

bodies) dks lkSai fn;s tkrs gSaA
U;k;ky; 'kqYd (Court Fees)µfczfV'k dky ls iwoZ Hkkjr esa U;kf;d laLFkkvksa }kjk 'kqYd (fees) ykxw fd;s
tkus dh dksbZ izFkk ugha FkhA U;k;ky; 'kqYd ykxw fd;s tkus dh orZeku izFkk dk tUe lu~ 1795 esa caxky
jsxqys'ku ,DV ua- 38 osQ }kjk gqvk Fkk vkSj rHkh ls ;g O;oLFkk pkyw gSA
lu~ 1870] esa Hkkjrh; U;k;ky; 'kqYd vf/fu;e (Indian Court Fees Act) ikl gqvk ftlosQ vUrxZr
U;k;ky; 'kqYd ykxw fd;s x;sA vizSy] 1944 esa vusd izkUrksa us eqnzk&LiQhfr fojks/h mik; osQ :i esa U;k;ky;
'kqYd ij 33» vfèkHkkj (surcharge) ykxw fd;kA vkxs pydj ;g vf/Hkkj U;k;ky; 'kqYd dh njksa esa gh
feyk fn;k x;k fdUrq U;k;ky; 'kqYd dh njsa jkT;&jkT; esa fHkUu gSa vkSj muesa vusd ckj la'kks/u Hkh fd;s x;s
gSaA U;k; dk izlk/u ,d ,slh fo'ks"k lsok gS tks jkT; }kjk mu yksxksa osQ fy, miyC/ djkbZ tkrh gS tks fd
,slk pkgrs gSaA U;k; eqÝr ugha fn;k tkrk vkSj U;k;ky; 'kqYd yksxksa ls olwy fd;k tkrk gS vkSj blh lsok osQ
fy, fd;k tkus okyk ,d Hkqxrku gSA ;gh og fl¼kUr gS ftlosQ vUrxZr U;k;ky; 'kqYd olwy fd;k tkrk gSA
bls ,d izdkj dk vk£Fkd n.M Hkh fd;k tk ldrk gS tks fd gkjus okys ml O;fDr ;k i{k ij Mkyk tkrk
gS tks jkT; dks vuko';d :i ls ijs'kku djrk gSA

29-9-2 LVkEi 'kqYd] U;k;ky; 'kqYd rFkk jftLVªs'ku ls izkIr gksus okyh vk;
(Revenue from Stamp Duties, Court Fees and Registration)
lu~ 1922 esa ^LVkEi 'kqYd* uked en oqQN 'krks± osQ lkFk izkUrh; lwph (Provincial List) esa LFkkukUrfjr dj
nh xbZ Fkh rHkh ls osQUnz ljdkj osQ fy, lqjf{kr oqQN izi=kksa (instruments) dks NksM+dj Hkkjrh; LVkEi
vf/fu;e dh vuqlwph esa mfYyf[kr yxHkx lHkh vFkok vf/dka'k izi=kksa ij vusd jkT; 'kqYd dh njksa esa o`f¼
djrs jgs gSaA f}rh; fo'o;q¼ dh vof/ esa] eqnzk&LiQhfr fojks/h mik; osQ :i esa LVkEi 'kqYd dh njksa esa fiQj
o`f¼ dh xbZA cEcbZ] fcgkj] mM+hlk] mÙkj izns'k rFkk eè; izns'k tSls oqQN jkT;ksa esa ;g o`f¼ ,d lkekU; vf/
Hkkj osQ :i esa dh xbZ Fkh tks fd ckn esa vf/dka'k jkT;ksa esa LVkEi 'kqYd njksa eas gh feyk nh xbZ FkhA
LVkEi 'kqYd rFkk jftLVªs'ku ls gksus okyh ljdkjh vk; osQ vusd dkj.kksa ls vPNh o`f¼ dk #[k jgk gSA ;s dkj.k
Fksµc<+rh gqbZ vkfFkZd fØ;k,¡] dherksa rFkk Hkwfe osQ lkSnksa dk c<+rk gqvk Lrj rFkk Hkwfe lq/kjA jkT; Hkh
le;≤ ij LVkEi 'kqYd dh njksa esa o`f¼ djus osQ bPNqd jgs gSaA iapo"khZ; ;kstukvksa dh vof/ esa vusd
jkT;ksa us U;k;ky; 'kqYdksa esa o`f¼ dh rFkk f}rh; o r`rh; ;kstukvksa esa xSj&U;kf;d LVkEi 'kqYdksa esa Hkh o`f¼
dh xbZA bl Ïksr ls izkIr gksus okyh vk; esa o`f¼ dk #[k fuEu izdkj jgk gSµ

o"kZ LVkEi 'kqYd rFkk jftLVªs'ku o"kZ LVkEi 'kqYd rFkk jftLVªs'ku
(djksM+ #- esa) (djksM+ #- esa)

1951&52 55-06 1981&82 455-14
1960&61 43-05 1985&86 696-55
1970&71 121-08 1986&87 720-00

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
374 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY