Page 390 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

uksV osQ fy, lkèkuksa dks xfr'khy dj ldrk gSA oqQN jkT;ksa esa rks ;g muosQ lcls cM+s Ïksrksa esa ls ,d gS vkSj oqQN
esa jktLo dk lcls cM+k Ïksr gSA

29-10 orZeku O;oLFkk esa fcØh&dj dk vkSfpR;
(Justification of Sales Tax in the Present System)

orZeku le; esa fcØh dj dks ykxw j[kk tk, ;k gVk fn;k tk,] bl lEcUèk esa cM+h&cM+h nyhysa nh tkrh gSaA
turk ny us vius pquko ?kks"k.kk&i=k esa fcØh&dj gVkus dk ok;nk fd;k Fkk rks mldh txg osQUnzh; mRiknu
'kqYd yxkus dh oSdfYid O;oLFkk j[kh x;h FkhA fdUrq bl fodYi dk jkT;ksa }kjk fojksèk fd;k x;k D;ksafd
blls mudh vkenuh dk ,dek=k izeq[k lkèku gkFk ls fudy tkrkA osQUnz ljdkj Hkh vius bl ok;ns ls eqdj
jgh gS D;ksafd 15 ekpZ] 1979 dks yksdlHkk esa is'k fd;s x, 49osa lafoèkku la'kksèku foèks;d ls Li"V gks tkrk
gS fd osQUnz dks fcØh&dj u rks jktuhfrd n`f"V ls Lohdk;Z gS vkSj u gh vk£Fkd n`f"V ls mikns;A fcØh dj
dks gVkus osQ lEcUèk esa ;g nyhy nh tkrh gS fd blls osQUnz o jkT;ksa osQ chp osQ foÙkh; lEcUèkksa esa vkèkkjHkwr
ifjorZu djus gksaxs tks lEHko ugha gSA fdUrq fcØh&dj gVkus dh fLFkfr esa osQUnz ljdkj vfrfjDr mRiknu 'kqYd
yxkdj rFkk mlls izkIr jde dks jkT;ksa esa forfjr djosQ jktLo ?kkVs dks iwjk dj ldrh gSA
29-11 eksVj okgu dj (Motor Vehicle Taxation)

eksVj okgu dj loZizFke lu~ 1914 osQ eksVj okgu vfèkfu;e osQ vUrxZr 'kqYd osQ :i esa vf[ky Hkkjrh;
vkèkkj ij yxk;k x;k FkkA vfèkfu;e dk eq[; lEcUèk eksVj ;krk;kr osQ fu;eu o fu;U=k.k ls FkkA blosQ
vUrxZr jftLVªs'ku] ijfeV] pkyd ykbZlsUl vkfn osQ fy, fofHkUu 'kqYd (fees) ykxw dh xbZ FkhaA bu 'kqYdksa
esa le;≤ ij o`f¼ Hkh gksrh jgh gSA
laoSèkkfud igyw (Constitutional Aspect)—lafoèkku osQ vUrxZr] jkT; lwph dh izfof"V 57 }kjk
okguksa ij dj yxkus dh O;oLFkk dh xbZ gS] fiQj pkgs os okgu ;U=k pkfyr gksa] vFkok vU; izdkj osQA pw¡fd
;g dj leorhZ lwph esa lfEefyr gS] vr% laln dks ;U=k&pkfyr okguksa osQ lEcUèk esa dkuwu cukus dh 'kfDr
izkIr gS ftlesa fd ,sls fl¼kUrksa dk fuekZ.k Hkh lfEefyr gS ftuosQ vkèkkj ij ,sls okguksa ij dj yxk;s tk loasQA
ijUrq ,sls fl¼kUrksa osQ ckjs esa vHkh rd laln us dksbZ Hkh dkuwu ikl ugha fd;k gSA orZeku esa fLFkfr ;g gS fd
Hkkjr esa lHkh jkT; eksVj okgu dj yxkrs gSa] ;|fi dj dh njsa lHkh jkT;ksa esa fHkUu gSaA
eksVj okgu dj osQ :i (Forms of Motor Vehicles Taxation)—jkT; Lrj ij tks eksVj
okgu&dj yxk;s tkrs gSa] os rhu izdkj osQ gksrs gSaµ(d) eksVj okgu dj] ([k) eky rFkk ;kf=k;ksa ij dj] vkSj
(x) LFkkuh; dj] tSls pqaxh] iFk&dj o ifg;k djA
;gk¡ gekjk fo'ks"k lEcUèk eksVj okgu dj ls gh gSA ;g dj lHkh jkT;ksa esa jkT; osQ okguksa ij yxk;k tkrk gSA
eksVjokgu dj dk vkèkkj rFkk bldh njsa izR;sd jkT; esa fHkUu gSaA oqQN jkT;ksa esa eky okguksa ij dj ykns x;s
otu osQ vkèkkj ij] oqQN esa fcuk ykns x;s otu osQ vkèkkj ij] vkSj oqQN vU; esa vfèkÑr cks> osQ vkèkkj ij
vFkok lhVksa dh {kerk osQ vkèkkj ij dj yxk;k tkrk gSA ;k=kh clksa ij dj lkekU;r% blh vkèkkj ij yxk;k
tkrk gSA izFke vkSj f}rh; ;kstukdky esa] vusd jkT;ksa esa ;k=kh fdjk;ksa rFkk eky HkkM+ksa ij dj yxk;kA ;g dj
fdjk;s ;k HkkM+s osQ izfr'kr osQ :i esa yxk;k x;k FkkA rFkkfi] ;g mYys[kuh; gS fd jkT;ksa us eksVj okguksa ls
lEcfUèkr bu rhuksa gh izdkj osQ djksa dk vkJ; vfèkdkfèkd ek=kk esa fy;k gS] vkSj fo'ks"k :i ls r`rh; ;kstuk
dky esa] rFkk bu djksa dh njksa esa dkiQh o`f¼ dh gSA
dgk tkrk gS fd dbZ jkT;ksa esa rks ;g dj dkiQh cksf>y rFkk d"Vdj cu x;k gSA ;g fglkc yxk;k x;k gS
fd clksa dh lapkyu ykxr dk 50» ls Hkh vfèkd Hkkx fdlh u fdlh dj osQ :i esa ys fy;k tkrk gSA Hkkjrh;

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
384 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY