Page 387 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—29% jkT;ksa dk foÙk

2- tc ljdkj ;g fu'p; djrh gS fd dj dks O;kikfj;ksa dks ,d lhfer la[;k ij ykxw fd;k tk,A uksV
3- tc ljdkj ;g fu'p; djrh gS fd oLrqvksa ij vis{kkÑr Å¡ph nj ls dj yxk;k tk,A
;|fi ,dLrj rFkk cgqLrj] nksuksa gh izdkj osQ fcØh djksa dh vkykspuk dh tkrh gS] fdUrq foÙkh;] vkfFkZd vkSj
iz'kklfud n`f"Vdks.k ls vc ;g ekuk tkrk gS fd osQoy ,d ,slh feyh&tqyh dj&O;oLFkk gh O;kogkfjd fl¼
gks ldrh gS ftlesa osQ ;s nksuksa gh izdkj osQ dj viuk ;ksxnku djsaA

i.;korZ dj (Turnover Tax)

Hkkjr esa oqQN jkT;ksa esa fcØh dj osQ LFkku ij ^i.;korZ dj* 'kCn dk iz;ksx fd;k tkrk gSA fdUrq bldk dksbZ
fo'ks"k egÙo ugha gS] vFkkZr~ i.;korZ dj osQ ,sls dksbZ fof'k"V y{k.k ugha gSa] tks fd Hkkjr esa izpfyr
dj&i¼fr;ksa osQ lUnHkZ esa] ,d vksj rks fcØh dj ls vkSj nwljh vksj Ø; dj ls budh fHkUurk izdV djsaA
O;kikfj;ksa dk iathdj.k (Registration of Dealers)

O;kikfj;ksa dk iathdj.k ;k jftLVªs'ku dbZ dkj.kksa ls vko';d gksrk gSA O;kikjh ftuls dj ,d=k fd;k tkrk
gS] vusd gksrs gSa rFkk foLr`r :i ls iSQys gq, gksrs gSaA iz'kklfud n`f"V ls ;g dk;Z cM+k eagxk rFkk dfBu gksrk
gS fd cM+s] eè;e rFkk NksVs lHkh O;kikfj;ksa ls dj izkfIr dk irk yxk;k tk, vkSj muosQ dj ,d=k fd, tk,¡A
vr% ;g vko';d le>k tkrk gS fd ftu O;kikfj;ksa ls dj laxzg gksuk gS os viuk jftLVªs'ku djk;saA O;kikjh
fcØh dj dh vnk;xh vius ykHkksa esa ls dj ldrs gSa vFkok os mls miHkksDrkvksa ls ,d=k djosQ ljdkj dks
vnk dj ldrs gSaA ckn dh fLFkfr esa O;kikjh osQ fy, ;g vko';d gksrk gS fd og dj fu/kZj.k djus okys
vf/dkfj;ksa osQ ;gk¡ viuk jftLVªs'ku djk;sA osQoy jftLVMZ O;kikjh gh vius xzkgdksa ls fcØh dj dh /ujkf'k
olwy dj ldrs gSaA
fcØh&dj dk fodkl (Development of the Sales Tax)

lu~ 1938 esa loZizFke eè; izns'k ljdkj }kjk iSVªksy dj osQ :i esa pquhank fcØh dj ykxw fd;k x;k FkkA lkekU;
fcØh&dj loZizFke 1939 esa enzkl ljdkj }kjk cgqLrj vk/kj ij vkSj rRi'pkr~ lu~ 1941 esa caxky esa ,dLrj
vk/kj ij ykxw fd;k x;k FkkA fiNys 10 o"kks± dh vof/ esa oqQN jkT;ksa us ,dLrj i¼fr dks NksM+dj cgq&Lrj
i¼fr dks viuk;k vkSj oqQN us blosQ foijhr cgq&Lrj i¼fr dk R;kx dj ,d&Lrj i¼fr dks viuk;kA mÙkj
izns'k esa viSzy 1948 esa fcØh&dj ykxw fd;k x;k vkSj cgq&Lrj dj i¼fr dks viuk;k x;kA orZeku le; esa]
lHkh jkT;ksa esa fdlh u fdlh :i esa fcØh&dj vo'; yxs gSaA oqQN jkT;ksa esa lhfer ek=kk esa Ø;&dj Hkh yxk;s
x;s gSaA NwV dh lhekvksa] dj yxs inkFkk±s dh la[;k rFkk dj dh njksa esa jkT;&jkT; osQ chp vUrj ik;k tkrk gSA
vUrjkZT;h; O;kikj ls lEcfU/r oLrqvksa ij fofHkUu jkT;ksa }kjk tks fcØh dj yxk;k tkrk Fkk] mlesa ,d:irk
ykus osQ fy, lu~ 1956 esa osQUnzh; fcØh&dj vf/fu;e (Central Sales Tax Act) ikl fd;k x;kA bl
dj dk iz'kklu la?k ljdkj osQ mÙkjnkf;Ro ij jkT;ksa }kjk fd;k tkrk gS vkSj mldh izkfIr;k¡ ogh jkT; j[k ysrs
gSa tks budk laxzg djrs gSaA bl vf/fu;e esa ,slh oLrqvksa dh lwph dk mYys[k gS ftudk vUrjkZT;h; O;kikj
vFkok okf.kT; esa fo'ks"k egÙo gSA dks;yk] dikl] lwrh /kxs] yksgk o bLikr] twV rFkk frygu vkfn inkFkZ bl
Js.kh esa vkrs gSaA

vko';d oLrq vf/fu;e] 1952 rFkk osQUnzh; fcØh&dj vf/fu;e] 1956
(Essential Goods Act, 1952 and Central Sales Tax Act, 1956)
tSlk fd igys crk;k tk pqdk gS] lu~ 1952 esa vko';d oLrq vf/fu;e ikl fd;k x;kA bl vfèkfu;e osQ
vUrxZr] ;g O;oLFkk dh xbZ Fkh fd jkT; ,slh oLrq ij dj yxkrs gSa] ftUgsa fd laln us ^vko';d* ?kksf"kr
dj j[kk gS] mUgsa mlosQ fy, jk"Vªifr dh iwokZuqefr ysuh gksxhA bl dj dk mís'; ;g Fkk fd ,slh oLrqvksa ij

LOVELY PROFESSIONAL UNIVERSITY
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LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY