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bdkbZ—29% jkT;ksa dk foÙk
lM+d ifjogu fodkl ,lksfl,'ku dk vuqeku gS fd lM+d ij pyus okys izR;soQ Vªd izfro"kZ vkSlru 11]000 uksV
#- djksa osQ :i esa vnk djrk gSA bu djksa esa Mhty rsy ij fn;k tkus okyk dj Hkh lfEefyr gSA jktLo dk
;g Ïksr jkT;ksa osQ fy, cM+k izyksHku dk fo"k; jgk gS ;gh ugha] ;g Ïksr dkiQh ykspnkj Hkh fl¼ gqvk gSA bl
dj dks olwy djuk Hkh cM+k ljy gksrk gS ijUrq ns'k esa eksVj&xkfM+;ksa osQ lEiw.kZ mRiknu&y{; dks ns[krs gq,]
eksVj okguksa osQ djksa esa Hkkoh yksp'khyrk dh ckr lhfer gh izrhr gksrh gSA fdUrq ;fn jkT; ljdkjksa osQ foÙk
dh n`f"V ls ns[kk tk, rks ;g cM+k mfpr rFkk vko';d izrhr gksrk gS fd ns'k esa eksVj&xkfM+;ksa dk mRiknu rsth
ls c<+k;k tk,A
bl Ïksr ls izkIr gksus okyh vk; esa fiNys oqQN o"kks± esa gksus okyh o`f¼ dk Øe fuEu izdkj jgk gSµ
o"kZ eksVj okgu dj o"kZ eksVj okgudj
(djksM+ #-) (djksM+ #-)
1950&51 10-1 1980&81 414-93
1960&61 30-9 1985&86 680-50
1970&71 104-1 1986&87 740-50
29-12 euksjatu dj (Entertainment Tax)
euksjatu&dj loZizFke lu~ 1922 esa caxky esa yxk;k x;k FkkA jkT; ljdkjksa dks Hkkjr ljdkj vfèkfu;e 1919
o 1935 osQ vUrxZr bl dj dks yxkus dk vfèkdkj fn;k x;k FkkA Hkkjrh; lafoèkku (1950) viuh lkroha
vuqlwph dh f}rh; lwph (List II) dh 62oha izfof"V osQ vUrxZr jkT; ljdkjksa dks ;g dj yxkus dh 'kfDr
iznku djrk gSA
euksjatu&dj ,d cM+k lhèkk&lknk dj gSA tks fd euksjatu osQ ,sls LFkku ij yxk;s x;s fVdVksa osQ ewY; ij ,d
fuèkkZfjr nj ls olwy fd;k tkrk gS] tSls fd ?kqM+nkSM+ osQ LFkku (Race Courses), fFk;sVj] flusekx`g] loZQl
rFkk LiksVlZ vkfnA bl izdkj] ;g dj euksjatu osQ mu LFkkuksa rd lhfer jgrk gS ftuesa oSQ'k }kjk [kjhns tkus
okys fVdVksa }kjk gh izos'k fy;k tk ldrk gSA bl Ïksr ls izkIr gksus okyh vk; dk ,d cgqr cM+k Hkkx flusek
x`gksa ls izkIr gksrk gSA 'kks ;k izn'kZu dj (show tax) ,slk dj gksrk gS tks fd izn'kZd (exhibitor) }kjk fd;s
tkus okys izR;sd 'kks ij yxk;k tkrk gS vkSj ;g izn'kZd ij gh iM+rk gS fdUrq bl dj dk Hkkj flusek tkus okys
vFkok 'kks ns[kus okys yksxksa dks gh ogu djuk gksrk gSA euksjatu dj dk laxzg ;k rks udn :i esa fd;k tkrk
gS vFkok dHkh&dHkh fpidk;s tkus okys fo'ks"k fVdVksa }kjk Hkh ,d=k fd;k tkrk gSA oqQN euksjatuksa dks bl dj
ls eqDr Hkh j[kk tkrk gS tSls fd iq.;kFkZ o èkekZFkZ izÑfr osQ euksjatu] f'k{kk rFkk izpkj dk;ks± osQ fy, vFkok
Ñf"k] m|ksx vFkok lkoZtfud LokLF; osQ fy, fd;s tkus okys euksjatuA tgk¡ rd dj&oapu dk iz'u gS]
euksjatu dj osQ lEcUèk esa ;g leL;k oqQN vfèkd xEHkhj gSA izR;sd jkT;ksa esa euksjatu dj osQ :i esa ,d=k
èkujkf'k LFkkuh; fudk;ksa dks gLrkUrfjr dj nh tkrh gSA
bl Ïksr ls gksus okyh vk; dk forj.k bl izdkj gSµ
o"kZ eksVj okgu dj o"kZ eksVj okgu dj
(djksM+ #-) (djksM+ #-)
1950&51 6-4 1980&81 25-38
1960&61 9-8 1985&86 401-50
1970&71 57-5 1986&87 420-50
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 385
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
