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bdkbZ—29% jkT;ksa dk foÙk

uksV

D;k vki tkurs gSa lu~ 1922 esa ^LVkEi 'kqYd* uked en oqQN 'krks± osQ lkFk izkUrh; lwph esa LFkkukUrfjr dj
nh xbZ FkhA

29-9-3 LVkEi 'kqYd] U;k;ky; 'kqYd rFkk jftLVªs'ku&dj osQ :i esa
(Stamp Duties, Court Fees and Registration as Tax)
bu djksa dk djnkrkvksa dh ;ksX;rk ;k lkeF;Z ls dksbZ lEcU/ ugha gksrk vkSj blfy, ;s lkeF;Z fl¼kUr (canon
of ability) dh dlkSVh ij [kjs ugha mrjrsA rFkkfi] ;s fuEufyf[kr nks fl¼kUrksa dks lUrq"V djrs gSaµ(d) ,d
rks fuf'prrk osQ fl¼kUr (canon of economy) dks vkSj og blfy, D;ksafd bu djksa dh njsa Li"V :i ls
iwoZfuf'pr gksrh gSa vkSj ([k) nwljs ferO;f;rk osQ fl¼kUr (canon of economy) dks] D;ksafd buesa fVdVksa
vFkok LVkEi dh NikbZ rFkk muosQ forj.k dh ykxr gh ,dek=k muosQ laxzg dh ykxr gksrh gSA buesa osQoy
lEcfU/r vf/dkfj;ksa dks gh bl ckr ij n`f"V j[kuh gksrh gS fd muosQ lkeus izLrqr fd;s tkus okys izi=k ;k
dkxtkr] LVkEi 'kqYd dh n`f"V ls iw.kZ gSa_ vkSj ;g pw¡fd mudk izklafxd dk;Z (incidental function) gksrk
gS vr% blesa cgqr gh FkksM+h ykxr vkrh gSA ;s dj lqfo/k osQ fl¼kUr (canon of convenience) dks Hkh
lUrq"V djrs gSa D;ksafd ;s dj ,sls voljksa ij ns; gksrs gSa tcfd O;fDr osQ ikl /ujkf'k fo|eku gksrh gSA jktLo
osQ ,d lzksr osQ :i eas Hkh ;g dj egÙoiw.kZ gSA ijUrq ;g cqf¼ekuh dh ckr ugha gS fd jkT; dh c<+rh gqbZ
vko';drkvksa dh iwfrZ osQ fy, iw.kZr;k bl dj ij fuHkZj jgk tk,A

(5) 'kgjh vpy lEifÙk ij dj (Taxes on Urban Immovable Property)

tc Hkwfe dk mi;ksx Ñf"k dk;ks± osQ fy, fd;k tkrk gS rks HkwjktLo osQ cUnkscLr osQ vUrxZr jkT; dks feykus
okyk izfriQy fuf'pr gksrk gSA gk¡] bl izfriQy osQ fu/kZj.k esa oqQN rÙoksa dks vo'; n`f"Vxr j[kk tkrk gS tSls
fd feêðh] mit] dhersa] o"kkZ] yxku lEcU/h vk¡dM+s rFkk {ks=k dh vkfFkZd n'kk,¡ vkfnA ijUrq tc Hkwfe dk
mi;ksx xSj&Ñf"k dk;ks± osQ fy, fd;k tkrk gS] tSls fd vkoklh; Hkou (residential building) cukus osQ
fy, vFkok dksbZ vkS|ksfxd laLFkku dk;e djus osQ fy,] rks Hkwfe osQ Lokeh dks Hkwfe osQ ewY; esa vlk/kj.k o`f¼
gks tkus osQ dkj.k vuqikftZr ykHk izkIr gksrk gSA u;s clus okys vFkok c<+rs gq, dLcksa rFkk uxjksa esa vFkok muosQ
lehi osQ {ks=kksa esa fo'ks"k :i ls ,slk gksrk gSA Hkwfe osQ ewY;ksa esa tks o`f¼ gksrh gS] og ml {ks=k esa eq[;r% ljdkj
;k LFkkuh; fudk;ksa }kjk fd;s tkus okys [kpZ osQ dkj.k gksrh gSA vr% bl vk/kj ij] bu Hkwfe;ksa ij yxk;k tkus
okyk dj HkwjktLo dh rqyuk essa fHkUu rFkk vf/d gksuk pkfg,A
Hkwfe osQ ewY; esa gksus okyh bl o`f¼ dk mi;ksx jktLo osQ ,d lzksr osQ :i esa fd;s tkus dh n`f"V ls] Hkkjr
ljdkj us lu~ 1979 esa vkSj mlosQ ckn lu~ 1987 esa bu Hkwfe;ksa dk ewY;kadu fd;k vkSj ifjfLFkfr;ksa osQ vuqlkj
mu Hkwfe;ksa dks yxku (ground rent) fuf'pr fd;k] ftldh nj fdjk;s ij fn;s tkus okys ewY; osQ 33» ls
vfèkd ugha xbZA
rFkkfi] c<+s gq, 'kgjh fodkl ls dkj.k xSj&Ñf"k Hkwfe osQ dj&fu/kZj.k dks fo'ks"k egÙo izkIr gqvk gSA bl
lEcU/ esa tks ix mBk;s x;s gSa] os fofHkUu jkT;ksa esa dkiQh fHkUu jgs gSaA oqQN jkT; ,sls gSa] ftUgksaus xSj&Ñf"k Hkwfe
ij dj&fu/kZj.k osQ fy, lkfof/d O;oLFkk,¡ (statutory provisions) dh gSaA oqQN jkT;ksa us vf/'kklh
vkns'kksa (executive orders) osQ vUrxZr ,slk fd;k vkSj oqQN jkT;ksa us xSj&Ñf"k ij dj&fu/kZj.k fcYoqQy
fd;k gh ughaA ,sls dj&fu/kZj.k dh njksa osQ vk/kj esa Hkh dkiQh vUrj jgk gSA dj&fu/kZj.k dk vk/kj dgha
okf"kZd ewY; (annual value) jgk gS rks dgha oqQy ewY; (gross value) dk cktkj ewY; (market
value) vFkok iw.kZ lEink ewY; (free-hold value)A oqQN jkT;ksa esa ;s njsa osQoy ukeek=k dh gh gSA
fdUrq vf/dka'k jkT; ,sls jgs gSa ftUgksaus xSj&Ñf"k mi;ksx esa ykbZ tkus okyh Hkwfe ls izkIr gksus okyk vuqikftZr
vk; ij dj yxkus dh vksj i;kZIr è;ku ugha fn;k gSA r`rh; ;kstuk dky esa vo'; bl ckr dk iz;kl fd;k

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 375
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY