Page 382 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV x;k fd 'kgjh Hkwfe ij mfpr njksa ls dj yxk;s tk,¡ vkSj lEHkkouk ;g gS fd vU; jkT; Hkh budk vuqlj.k
djsaxsA rFkkfi] jktLo osQ lzksr osQ :i esa bl dj us ,slh {kerk dk izn'kZu ugha fd;k gS fd os jkT;ksa dh c<+rh
gqbZ vko';drkvksa dks iwjk dj losaQxsA 'kgjh LFkkuh; fudk;ksa osQ lk/uksa esa o`f¼ osQ fy, cukbZ xbZ efU=k;ksa dh
lfefr dh fjiksVZ esa ;g lq>ko fn;k x;k gS fd djksa dh izkfIr;k¡ LFkkuh; fudk;ksa dks ns nh tkuh pkfg,A
bl Ïksr ls izkIr gksus okyh vk; dk laf{kIr fooj.k fuEu izdkj gSµ

o"kZ 'kgjh vpy lEifÙk ij dj o"kZ 'kgjh vpy lEifÙk ij dj
(djksM+ #- esa) (djksM+ #- esa)

1950&51 1-8 1980&81 5-69
1960&61 4-2 1985&86 6-50
1970&71 4-2 1986&87 6-80

(6) o`fÙk] O;kikj] vkthfodk rFkk jkstxkj dj
(Taxes on Trade, Profession, Callings and Employment)

izkUrh; Lok;Ùkrk (Provincial autonomy) ls iwoZ o`fÙk] O;kikj] vkthfodk rFkk jkstxkj ij dksbZ dj ugha
yxrk Fkk] ijUrq Hkkjr ljdkj vf/fu;e 1919 osQ vUrxZr oqQN izkUrksa esa bu ij LFkkuh; dj (local tax)

yxk;k x;kA O;kikj ;k O;olk; dj dk mYys[k jkT; lwph (State List) dh 60oha izfof"V esa fd;k x;k gS
vkSj lafo/ku dh /kjk 276 esa ;g izko/ku fd;k x;k gS fd bl dj dk yxk;k tkuk bl vk/kj ij voS/ ugha
ekuk tk;sxk fd ;g vkenfu;ksa ij yxus okys dj ls lEcfU/r gSA fdlh Hkh jkT; ;k LFkkuh; lÙkk }kjk fdlh
Hkh O;fDr ij ;g dj izfro"kZ vf/d ls vf/d 250 #- yxk;k tk ldrk gSA ;g ,d ,slk dj gS tks lHkh
O;olk;ksa ij] lHkh jkstxkjksa ij rFkk lHkh O;kikjksa ij yxk;k tkrk gSA ijUrq ;fn dksbZ O;fDr bruk xjhc gS fd
vk;&dj foHkkx rd mls ugha NsM+rk gS rks mls lkekU;r% bl dj ls Hkh eqDr dj fn;k tkrk gSA
o`fÙk] O;kikj] vkthfodk vkSj jkstxkj dj vf/fu;e esa fu/Zu yksxksa osQ fy, NwV dh tks O;oLFkk,¡ dh xbZ gSa]
mUgsa bl vf/fu;e (Act) dk ,d vPNk y{k.k dgk tk ldrk gSA ijUrq ;fn vuqikftZr vk; (unearned

income) okys yksxksa osQ lkFk] tSls fd iSU'ku izkIrdÙkkZvksa] fuos'k (investment) ls vk; izkIr djus okys
O;fDr;ksa] edku ;k lEifÙk osQ ekfydksa osQ lkFk HksnHkkoiw.kZ O;ogkj fd;k tkrk gS vFkok Ñf"k vk; dks jkstxkj
;k O;olk; ls ugha ekuk tkrk] rks bls U;k;ksfpr dguk dfBu gSA pw¡fd] ,d dj oxZ esa vkus okys lHkh yksxksa
ij ,d leku nj ls dj yxk;k tkrk gS] vr% dj dk Hkkj /fudksa osQ eqdkcys fu/Zu yksxksa ij vfèkd iM+rk
gSA ;g /uh yksxksa osQ lkFk i{kikr djrk gS D;ksafd ;g vuqikftZr vk; okys yksxksa dks dj eqDr j[krk gSA bl
lzksr ls izkIr gksus okyh vk; esa fiNys chl o"kks± esa ;|fi 10 xquh o`f¼ gqbZ gS] rFkkfi bls jkT; osQ dks"k dk
,d 'kfDr'kkyh lk/u ugha ekuk tk ldrkA djk/ku tk¡p vk;ksx] 1953&54 us ;g fliQkfj'k dh Fkh fd o`fÙk
;k O;olk; dj dks jktLo osQ mu Ïksrksa esa lfEefyr fd;k tkuk pkfg,] tks fd LFkkuh; fudk;ksa (local
bodies) osQ fy, lqjf{kr j[ks tk,¡A
oqQN pqus gq, o"kks± esa bl Ïksr ls izkIr gksus okyh vk; fuEukafdr bl izdkj gSµ

o"kZ o`fÙk ;k O;olk; dj o"kZ o`fÙk ;k O;olk; dj
(djksM+ #- esa) (djksM+ #- esa)

1950&51 0-1 1980&81 62-02

1960&61 0-4 1985&86 112-00
1970&71 3-1 1986&87 135-00

LOVELY PROFESSIONAL UNIVERSITY
376 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY