Page 384 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV forj.k ij dBksj fu;U=k.k ykxw fd;s] mRiknu 'kqYdksa esa o`f¼ dh] uhykeh dh cksfy;k¡ cksyus dh izFkk tkjh dh]
ykblsal iQhl yxkbZ vkSj voS/ e|&fuekZ.k ij Hkkjh tqekZus fd;sA lu~ 1931 esa tc egkRek xk¡/h us fczfV'k
ljdkj osQ vkxs jk"Vªh; ek¡xksa dh lwph j[kh rks mlesa lcls igyh en iw.kZ e|fu"ks/ ykxw djus dh gh FkhA
lu~ 1937 esa tc izkUrksa dks Lok;Ùkk iznku dh xbZ] rks dkaxzslh efU=k&e.Myksa us e|fu"ks/ dh uhfr dks viuk;kA
f}rh; fo'o ;q¼ osQ izkjEHk gksrs gh izkUrksa esa dkaxzslh efU=k&e.Myksa us R;kx&i=k ns fn;sA blls mu izkUrksa esa
e|fu"ks/ dh uhfr dks cM+k /Ddk yxk] tgk¡ fd bls ykxw fd;k x;k FkkA mRiknu 'kqYdksa ls gksus okyh izkfIr;k¡
;q¼dky esa cgqr c<+ xb±A ,slk oqQN rks eqnzkLiQhfr lEcU/h n'kkvksa osQ dkj.k gqvk vkSj oqQN bl dkj.k D;ksafd
fons'kksa ls izfrj{kk lsuk,¡ bl ns'k esa dkiQh vk xbZ Fkha vkSj fons'kh lSfud 'kjkc dk dkiQh iz;ksx djrs FksA
LorU=krk izkfIr osQ lkFk gh] e|fu"ks/u dk iz'u fiQj lkeus vk;k vkSj rqjUr e|fu"ks/ dks izeq[k y{; cuk;k
x;kA vf/dka'k jkT;ksa esa e|fu"ks/ dh uhfr dks ykxw djus osQ fy, dBksj ix mBk;s x;sA lafo/ku eas e|fu"ks/
dks lkekftd uhfr osQ funsZ'kd rÙoksa esa lfEefyr fd;k x;k vkSj dgk x;k fd ¶jkT; ,sls eknd is; inkFkks±
rFkk Hks"ktksa osQ miHkksx ij izfrcU/ yxkus dk iz;Ru djsaxs tksfd LokLF; osQ fy, gkfudkjd gksrs gSa] fdUrq
fpfdRlk o vkS"kf/ lEcU/h lkefxz;ksa esa budk miHkksx fd;k tk losQxkA¸

fu"d"kZ (Conclusion)
bl izdkj Li"V gS fd /kfeZd] lkekftd o uSfrd n`f"Vdks.k ls rFkk yksxksa ij vkfFkZd izHkkoksa dh n`f"V ls ;|fi
e|fu"ks/ dh uhfr osQ vusd ykHk gSa] ijUrq blosQ ckotwn foÙkh; rFkk iz'kklfud dfBukb;ksa osQ dkj.k bls
liQyrkiwoZd ykxw ugha fd;k tk ldkA bu dkj.kksa ls vusd jkT; ljdkjsa e|fu"ks/ dh uhfr dk fojks/ djrh
jgh gSaA vr% vusd jkT; ljdkjksa us igys gh e|fu"ks/ dks jí dj fn;k FkkA bu jkT;ksa dk dguk Fkk fd e|fu"ks/
osQ dkj.k bldk voS/ :i ls fuekZ.k rFkk vkcdkjh lEcU/h vijk/ brus c<+ x;s gSa fd muesa dksbZ lkekftd
lq/kj rks gksrk ugha] vkSj jktdks"kh; gkfu gh gksrh gSA 1 vizSy] 1967 ls gfj;k.kk ljdkj us vkSj 30 vizSy] 1967
ls osQjy ljdkj us e|fu"ks/ dh uhfr dk ifjR;kx dj fn;kA eSlwj (dukZVd) us Hkh lu~ 1967 osQ vke pquko
ls ,dne iwoZ viuh e|fu"ks/ dh uhfr esa ifjorZu dj fn;kA vkU/z izns'k osQ eq[;eU=kh Jh osQ- czãkuUn jsM~Mh
dk dguk Fkk fd e|fu"ks/ dh uhfr ns'k esa dgha Hkh liQy ugha gqbZA
vc vDVwcj] 1947 ls fLFkfr ;g gS fd Hkkjr osQ nks jkT;ksa dks NksM+dj vU; fdlh Hkh jkT; esa e|fu"ks/ ykxw
ugha gSA ;s nks jkT; gSaµxqtjkr vkSj rfeyukMqA bl o"kZ gfj;k.kk eas e|fu"ks/ ykxw fd;k x;k gksA
vUr esa] dgk tk ldrk gS vf/dka'k jkT;ksa esa e|fu"ks/ dh uhfr dks jktLo osQ n`f"Vdks.k ls rFkk iz'kklfud
dfBukb;ksa osQ dkj.k jí fd;k gSA fdUrq jkT;ksa dh bl uhfr ls blfy, lgefr O;Dr ugha dh tk ldh] D;kasfd
HkkSfrd dY;k.k dk rc rd dksbZ vFkZ ugha gksrk tc rd fd yksxksa osQ uSfrd o lkekftd Lrj dkiQh Å¡ps u
gksaA ;fn e|fu"ks/ dh uhfr iz'kklfud dfBukb;ksa osQ dkj.k vliQy gksrh gS rks ;g lk/uksa (means) dk nks"k
gS lkè; (end) dk ughaA jkT;ksa dks osQoy jktLo osQ vkd"kZ.k ls gh e|fu"ks/ osQ dk;ZØe dks jí ugha dj nsuk
pkfg,] vfirq ;g è;ku j[kuk pkfg, fd ¶e|iku dh vknr 'kuS% 'kuS% lekt osQ ,sls oxks± esa Hkh iSQyrh
tk jgh gS tks fd vc rd blosQ vH;Lr ugha Fks] fo'ks"k :i ls lekt dk ;qokoxZ rFkk mPp tkfr;ksa
ls lEcfU/r oqQN efgyk oxZ gSA¸
;gk¡ ge Jh VsdpUn lfefr osQ fu"d"kks± ls lger gSa ftlus fd lu~ 1964 esa dgk Fkk fd e|fu"ks/ dks lEiw.kZ
ns'k esa ,d gh ckj esa ykxw fd;k tkuk pkfg,A lfefr us blosQ fy, ,d 12 o"khZ; dk;ZØe dk lq>ko fn;k
ftls 1975&76 rd iw.kZ fd;k tkuk FkkA ;g frfFk c<+kdj vc 1985&86 dh tk ldrh gSA ijUrq ,slk u gks
fd jkT; e|fu"ks/ osQ dk;ZØe ls viuk fo'okl gh [kks nsaA ;fn ,slk gqvk rks ;g ckr Hkkjrh; laLÑfr osQ fy,
vkRegR;k fl¼ gksxh vkSj yksxksa osQ vkfFkZd thou dks u"V&Hkz"V djosQ j[k nsxhA rfeyukMq jkT; osQ lyse ftys
esa dh xbZ ,d tk¡p fjiksVZ esa dgk x;k Fkk fd ¶oqQekjiyk;e osQ tqykgs viuh nSfud dekbZ dk yxHkx
50 izfr'kr Hkkx e|iku ij [kpZ djrs FksA bu yksxksa dh ikfjokfjd vko';drkvksa dh iwfrZ ml

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