Page 398 - DECO404_PUBLIC_FINANCE_HINDI

yksd foÙk

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uksV LorU=k gksrk gSA tgk¡ rd uxj fuxeksa osQ <k¡ps] laxBu rFkk Lo:i dk lEcU/ gS] og lHkh jkT;ksa eas U;wukf/d
:i esa ,d leku gSA
uxj fuxeksa }kjk yxk;s tkus okys dj (Taxes Levied by Municipal Corporations)

uxj fuxeksa osQ dj yxkus dh 'kfDr;k¡ oqQN fof'k"V djksa rd gh lhfer gSaA budk mYys[k i`Fko~Q&i`Fko~Q :i
ls djuk mfpr gksxkA mnkgj.k osQ fy,] cEcbZ uxj fuxe ftu djksa dks yxk ldrh gS] os gSaµlEifÙk dj] lsok
dj] uxj 'kqYd] okguksa vkSj i'kqvksa ij dj] fFk;sVj dj] f'k{kk midj (education cess) rFkk ,d y?kq dj
ftls oqQÙkk dj dgk tkrk gSA enzkl uxj fuxe bu djksa dks yxk ldrh gSµlEifÙk dj] o`fÙk] O;kikj] vkthfodk
o jkstxkj dj] dEifu;ksa ij dj] miHkksx] iz;ksx ;k fcØh osQ fy, uxj esa yk;s tkus okys dk"B ij dj] lEifÙk
osQ gLrkUrj.k ij dj] i'kqvksa rFkk xkfM+;ksa ij dj vkSj foKkiuksa ij djA dydÙkk uxj fuxe (,dhÑr nj ls)
lEifÙk dj] o`fÙk O;kikj rFkk vkthfodk ij dj rFkk i'kqvksa o xkfM+;ksa ij dj yxk ldrh gSA
mi;qZDr fooj.k ls Li"V gS fd uxj fuxeksa dh dj yxkus dh 'kfDr;k¡ jkT;&jkT; esa vkSj fuxe&fuxe esa fHkUu
gSaA blosQ vfrfjDr] dj yxkus osQ rjhosQ esa muesa fHkUurk ikbZ tkrh gSA mnkgj.k osQ fy,] cEcbZ uxj fuxe
vf/fu;e rFkk enzkl uxj fuxe vf/fu;e esa lEifÙk djksa dks rks vf/dre vkSj U;wure] nksuksa gh njksa dk vkSj
vU; djksa dh osQoy U;wure njksa dk mYys[k gS] tcfd dydÙkk uxj fuxe vf/fu;e esa lEifÙk djksa dh rks
vf/dre njksa dk gh mYys[k fd;k x;k gSA fdUrq fofHkUu vf/fu;eksa (Acts) esa mYysf[kr bu vf/dre ,oa
U;wure lhekvksa osQ v/hu jgrs gq,] bu fuxeksa dks bl ckr dh LorU=krk gS fd os viuh bPNkuqlkj dj yxk,¡
vFkok muesa la'kks/u djsaA blosQ fy, mUgsa ljdkjksa dh vuqefr dh vko';drk ugha gksrhA

foÙkh; fLFkfr (Financial Position)

E;wfufliy lsokvksa ij O;; dk Lrj uxjikfydkvksa osQ eqdkcys uxj fuxeksa esa LoHkkor% gh Å¡pk gksrk gSA ,slk
oqQN lhek rd blfy, Hkh gksrk gS D;ksfd uxj fuxeksa osQ ikl dj&lk/u vf/d gksrs gSaA fdUrq blosQ lkFk gh]
,sls uxjksa esa ;q¼&dky esa rFkk ;q¼&dky osQ ckn Hkh vkS|ksxhdj.k osQ dkj.k tula[;k esa tks vR;Ur rhoz xfr
ls o`f¼ gqbZ gS] mlus uxj fu;kstu (town planning) xUnh cfLr;ksa dh liQkbZ] x`g&fuekZ.k] ty&iwfrZ ,oa
tu&fudklh vkfn dh fo'ks"k vko';drkvksa dks tUe fn;k gSA fdUrq vusd mnkgj.k ,sls gSa ftuesa fd uxj
fuxeksa osQ fy, ;g lEHko ugha gksrk fd vius ikl miyC/ foÙkh; lk/uksa ls os bu c<+h gqbZ vko';drkvksa dh
iwfrZ dh O;oLFkk dj losaQA

30-3 xzke iapk;rsa] iapk;r lfefr;ksa o ftyk ifj"knksa osQ foÙk (Finances of Village
Panchayats, Panchayat Committies and District Councils)

tgk¡ rd xzke iapk;rksa] iapk;r lfefr;ksa rFkk ftyk ifj"knksa osQ foÙk dk iz'u gS] LorU=krk izkfIr osQ ckn ls bu
laLFkkvksa dh dj yxkus dh 'kfDr rFkk jhfr esa ,oa muosQ iz'kklu esa ØkfUrdkjh ifjorZu gq, gSaA ;s laLFkk,¡ vc
,d&nwljs ls lEcfU/r jgrh gSa rFkk ;kstukvksa (plans) osQ funsZ'kksa osQ vuqlkj ,d&nwljs osQ lkFk rkyesy ,oa
leUo; j[krs gq, dk;Z djrh gSaA ;gh ugha] bUgsa vius dk;ks±] foÙkh; dk;Zokfg;ksa ,oa foÙkh; iz'kklu osQ ekeyksa
esa dkiQh Lok;Ùkrk rFkk Lok/hurk Hkh izkIr gks xbZ gSA vU; 'kCnksa esa] bu laLFkkvksa dks vc djk/ku osQ ekè;e
ls lk/uksa dks xfr'khy djus esa rFkk xfr'khy fd;s x;s lk/uksa dk fu/kZfjr jhfr ls mi;ksx djus osQ ekeyksa esa
dkiQh LorU=krk izkIr gSA

;kstukvksa osQ y{; (Objectives in Plans)
izFke ;kstuk esa] iapk;rksa dk egÙo o mldh mi;ksfxrk dk bu 'kCnksa esa mYys[k fd;k x;k gS] ¶iapk;rksa dks
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xzkeh.k {ks=kksa esa vifjgk;Z ;ksxnku (indispensable role) djuk gSA¸ f}rh; ;kstuk esa] ¶LFkkuh; fu;kstu
1. Report of the Taxation Enquiry Commission 1953-54, page 349.
2. First Plan, page 165.

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
392 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY