Page 383 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—29% jkT;ksa dk foÙk

(7) jkT; mRiknu&'kqYd (State Excise Duties) uksV

mRiknu&'kqYd ;k mRiknu dj ns'k osQ vUnj gh mRiUu gksus okyh mu oLrqvksa ij yxus okys dj dks dgrs gSa
tks fd mu oLrqvksa osQ miHkksx dks lhfer djus dh n`f"V ls yxk;s tkrs gSaA Hkkjr esa mRiknu 'kqYdksa dks nks oxks±
esa ck¡Vk x;k gSµ(1) os mRiknu 'kqYd tks fd oLrqvksa osQ mRiknu osQ le; yxk;s tkrs gSaA bu djksa dks yxkus
dk mís'; muosQ miHkksx esa dVkSrh djuk mruk ugha gksrk] ftruk fd jktLo izkIr djuk gksrk gS vkSj (2) os
mRiknu 'kqYd tks fd ,slh oLrqvksa osQ miHkksx dks lhfer djus osQ mís'; ls dj yxk;s tkrs gSa] ftUgsa fd
gkfudkjd le>k tkrk gSA Hkkjr esa jkT; ljdkjsa osQoy f}rh; oxZ osQ mRiknu djksa dks gh yxkrh gSaA

jktLo osQ tks izeq[k lzksr jkT; ljdkjksa dks izkIr gSa] muesa ekuoh; mi;ksx osQ fy, dke esa vkus okyh 'kjkc ij
yxus okys mRiknu 'kqYd Hkh gSaA Hkkjr ljdkj vf/fu;e] 1919 osQ vUrxZr ;g fLFkfr FkhA lu~ 1935 osQ
vf/fu;e rFkk Hkkjr osQ lafo/ku osQ vUrxZr Hkh cgqr oqQN rd ;gh fLFkfr cuh jghA

bl izdkj] Hkkjrh; lafo/ku osQ vUrxZr] jkT;ksa dks ;g vf/dkj iznku fd;k x;k gS fd ¶jkT; esa cuh gqbZ ;k
iSnk dh xbZ fuEu oLrqvksa ij mRiknu 'kqYd rFkk lkFk gh Hkkjr esa dgha vU;=k fufeZr rFkk iSnk dh xbZ bUgha
oLrqvksa ij mruh gh nj ls vFkok mlls uhph nj ls izfr dj ;k tokch dj (Countervailing duties)¸
yxk losQµ

(d) ekuoh; miHkksx osQ fy, dke esa vkus okyh 'kjkc_
([k) viQhe] Hkkjrh; Hkk¡x o u'khyh nok,¡ rFkk u'khys inkFkZ_ fdUrq bu inkFkks± ls ;qDr fpfdRlk
o Ük`axkj lEcU/h lkefxz;ksa dks NksM+djA
;s dj okLro esa] tSlk fd djk/ku tk¡p lfefr 1924&25 us dgk Fkk] ,d izdkj ls ¶izfrcU/kRed mRiknu
'kqYd¸ (restricted excises) gSa] vFkkZr~ mudk eq[; mís'; eknd is; inkFkks± o vkS"kf/;ksa osQ miHkksx dks
de rFkk fu;fer djuk gS] ;|fi O;ogkj esa ;s dj jkT;ksa dh vk; osQ egÙoiw.kZ Ïksr Hkh cus gq, gSaA
mRiknu 'kqYdksa dh ensa (Items under Excise Duties)

jkT; mRiknu 'kqYdksa esa ;s ensa lfEefyr gSaµvk;kr dh xbZ 'kjkc dh fcØh osQ fy, ykblsal iQhl ls gksus okyh
vk;] ,slh 'kjkc dks cksryksa esa Hkjus vFkok ,slh gh vU; fØ;kvksa osQ fy, ykblsal iQhl rFkk Hkkjr esa cuh
fons'kh 'kjkc] ns'k eas cuh fLizV] fdf.or 'kjkc (fermented liquors)] foÑr dh xbZ fLizV rFkk fpfdRlk
osQ fy, dke esa ykbZ tkus okyh 'kjkc vkfn ij dj_ eknd inkFkZ o vkS"kf/;k¡ tSls Hkk¡x] xk¡tk rFkk viQheA
bu inkFkks± dk fuekZ.k ljdkjh e|'kkykvksa o dkj[kkuksa eas fd;k tkrk gSA ;fn dksbZ O;fDr futh {ks=k esa bu oLrqvkasa
dk fuekZ.k djuk pkgrk gS rks mls blosQ fy, ykblsal ysuk gksrk gSA

egÙo (Importance)
vf/dka'k jkT;ksa esa fLFkfr ;g gS fd mudh vk; osQ fofHkUu Ïksrksa esa e| ij yxk;s tkus okys mRiknu 'kqYdksa
dks f}rh; LFkku izkIr gSA oqQN jkT;ksa esa rks mRiknu 'kqYdksa ls gksus okyh izkfIr;k¡ HkwjktLo ;k ekyxqtkjh dh vk;
ls vf/d gSaA ;q¼dky esa] yxHkx lHkh jkT;ksa esa mRiknu 'kqYdksa ls gksus okyh vk; esa dkiQh Bksl o`f¼ gqbZA
xqtjkr vkSj rfeyukMq dks NksM+dj] tgk¡ fd iw.kZ e|fu"ks/ (total prohibition) ykxw gS] vf/dka'k jkT;ksa esa
mRiknu 'kqYd jktLo osQ egÙoiw.kZ Ïksr cus gq, gSaA

29-9-4 mRiknu 'kqYd uhfr ;k vkcdkjh uhfr (Excise Policy)

lu~ 1921 rd rks ljdkj dh vkcdkjh uhfr osQoy ;g Fkh fd yksxksa dks vf/d ek=kk esa 'kjkc dk mi;ksx djus
osQ izfr grksRlkfgr fd;k tk, vkSj blosQ mi;ksx dk fu;eu fd;k tk,A fdUrq blosQ ckn ns'k esa e|fu"ks/
(prohibition) osQ vkUnksyu us tksj idM+kA lu~ 1921 ls 1937 rd dh vof/ osQ chp] vusd jkT; ljdkjksa
us e| osQ miHkksx dks U;wure djus osQ fy, ix mBk;sA blosQ fy, mUgksaus eknd is; inkFkks± osQ fuekZ.k rFkk

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 377
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY