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yksd foÙk

uksV mls pquhank fcØh dj dgk tkrk gSA ,slk dj lkekU;r% Å¡ph dher okyh rFkk foykflrk dh oLrqvksa ij
yxk;k tkrk gSA blosQ foijhr] tc dj dkuwu }kjk eqDr dh xbZ oLrqvksa dks NksM+dj] vU; lHkh oLrqvksa dh
oqQy fcØh ij yxk;k tkrk gS rks mls lkekU; fcØh dj dgk tkrk gSA bl izdkj] tc dj dk laxzg oqQN fcØh
osQ vk/kj ij fd;k tkrk gS rks ml dj dks lkekU; fcØh dj dgrs gSaA
(2) cgqLrj vkSj ,dLrj fcØh dj (Multi-point and Single-point Sales Tax)
lkekU; fcØh dj nks izdkj dk gksrk gSµcgqLrj fcØh dj vkSj ,dLrj fcØh djA ,d f}Lrj fcØh dj Hkh
gksrk gS ijUrq bls ,dLrj dj i¼fr dk gh ,d miHksn ekuk tk ldrk gSA bu nksuksa gh izdkj osQ djksa esa
fopkj/kjk vkSj Lo:i osQ vk/kj ij vUrj fd;k tkrk gSA
,dLrj dj i¼fr osQ vUrxZr] dj dh fof'k"V jde ml dher esa tksM+ nh tkrh gS ftl ij fd oLrq
miHkksDrk dks csph tkrh gSA ;g dj fcØh osQ osQoy ,d gh Lrj ij ,d=k fd;k tkrk gSA bldk laxzg ;k rks
ml Lrj ij fd;k tk ldrk gS tcfd mRiknd }kjk Fkksd O;kikjh dks eky cspk tkrk gS vFkok ml Lrj ij
tc iqQVdj O;kikjh }kjk miHkksDrk dks eky cspk tkrk gSA ,dLrj fcØh dj lkekU;r% vk;kdÙkkZvksa vFkok
mRikndksa ij yxk;k tkrk gSA ;s yksx ljdkj dks fcØh dj vnk djrs gSa vkSj fiQj mls vius xzkgdksa ls olwy
dj ysrs gSaA dj dh jkf'k oLrq dh dher ls tksM+ nh tkrh gS rkfd muosQ }kjk vnk dh xbZ dj dh jde olwy
gks losQA bl izdkj] tks O;kikjh mRikndksa ls eky [kjhnrs gSa mUgsa fcØh dj ugha nsuk iM+rk] vfirq ,slh dher
nsuh iM+rh gS ftlesa fcØh dj Hkh lfEefyr jgrk gSA ,d Lrj ij i¼fr osQ vUrxZr pw¡fd dj dh nj vis{kkÑr
Å¡ph gksrh] vr% vusd oLrq,¡ fo'ks"k :i ls vR;ko';d oLrq,¡] lkekU;r% dj&eqDr dj nh tkrh gSaA
cgqLrj fcØh dj esa fdlh oLrq dh fcØh osQ lHkh Lrjkas ij dj yxk;k tkrk gSA ;g ,d rks ml le; yxk;k
tkrk gS tcfd mRiknd Fkksd O;kikjh dks viuk eky csprk gS] fiQj ml le; yxk;k tkrk gS tcfd Fkksd
O;kikjh [kqnjk O;kikjh dks viuk eky csprk gS vkSj vUr esa rc fiQj yxk;k tkrk gS tcfd iqQVdj ;k [kqnjk
O;kikjh miHkksDrk dks viuk eky csprk gSA bl dj dh nj vis{kkÑr uhph gksrh gS vkSj NwVsa Hkh de iznku dh
tkrh gSaA ;g dj miHkksDrk ls olwy fd;k tk ldrk gSA vr% ;g lkekU;r% mlh osQ }kjk vnk fd;k tkrk gSA

VkLd cgqLrj vkSj ,dLrj fcØh dj ls D;k rkRi;Z gS\

29-9-5 cgqLrj vkSj ,dLrj ,d i¼fr dh lEHkkO;rk
(Feasibility of Multi-point and Single-point System)

vc ge bl ckr dh foospuk djsaxs fd cgqLrj rFkk ,dLrj dj i¼fr fHkUu&fHkUu ifjfLFkfr;ksa esa dgk¡ rd
O;kogkfjd :i ls ykxw gks ldrh gSA cgqLrj dj i¼fr fuEufyf[kr ifjfLFkfr;ksa osQ fy, mi;qDr
(Suitable) ekuh tkrh gSµ
1- tc ljdkj ;g fuf'pr djrh gS fd vis{kkÑr vko';d inkFkks± lfgr miHkksx dh vf/dka'k oLrqvksa
ij dj dks ykxw fd;k tk,A
2- tc ljdkj ;g fuf'pr djrh gS fd dj dks ,d lkFk gh cM+h la[;k esa cM+s] eè;e rFkk NksVs O;kikfj;ksa
ij yxk;k tk,_
3- tc ljdkj ;g fuf'pr djrh gS fd dj dks bruh uhph nj ls yxk;k tk, fd ;fn og ,d gh oLrq
ij dbZ ckj Hkh fn;k tk, rks mlls dksbZ xEHkhj fLFkfr mRiUu u gksA
nwljh vksj] ,dLrj fcØh dj fuEu ifjfLFkfr;ksa esa Bhd jgrk gSµ

1- tc ljdkj ;g fu'p; djrh gS fd dj dks inkFkks± dh cgqla[;k ij ugha] cfYd mldh vusd fdLeksa
(varieties) ij yxk;k tk,A

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