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yksd foÙk
uksV ,sls 'kqYd dk mís'; dHkh&dHkh ;g Hkh gksrk gS fd fofHkUu izdkj dh fozQ;kvksa ,oa xfrfof/;ksa dk fu;eu
vFkok fu;U=k.k fd;k tk;s_ mnkgj.k osQ fy,] dkuwu o O;oLFkk dh LFkkiuk djus osQ mís'; ls ftEesnkj
O;fDr;ksa osQ cUnwdksa o fjokYojksa osQ ykblsUl fn;s tkrs gSaA blh izdkj] 'kjkc dh fcØh ij fu;U=k.k LFkkfir djus
osQ fy, 'kjkc dh nqdkusa pykus osQ fy, ykblsUl fn;s tkrs gSaA tu&lqj{kk osQ fgr esa] eksVj&pykdksa ls eksVj
pykus osQ fy, ykblsUl izkIr osQ fy, izkIr djus osQ fy, dgk tkrk gS vkSj ;s ykblsUl osQoy rHkh izkIr fd;s
tkrs gSa tcfd O;fDr fdlh okgu (vehicle) dks pykus dh n`f"V ls Bhd (fit) gksrk gSA vr% ykblsUl 'kqYd
esa fu;eu ;k fu;U=k.k dk tks rRo ik;k tkrk gS og bls 'kqYd rFkk dj nksuksa gh ls i`Fko~Q djrk gSA
(x) fo'ks"k dj&fu/kZj.k (Special Assessments)
izks- lsfyXeSu osQ 'kCnksa esa] ¶fo'ks"k dj&fu/kZj.k ;k fo'ks"k mxkgh (special assessment) ml vfuok;Z
va'knku dks dgrs gSa tks iznku fd;s tkus okys fo'ks"k ykHkksa osQ vuqikr esa olwy fd;k tkrk gS vkSj ftldk mís';
yksdfgr dh n`f"V ls vf/dkj esa yh xbZ lEifÙk esa fo'ks"k lq/kj djus dh ykxr vnk djuk gksrk gSA¸ tc
ljdkj lM+d&fuekZ.k] ukfy;ksa dh O;oLFkk rFkk lM+dksa o xfy;ksa esa izdk'k dh O;oLFkk tSls lkoZtfud lq/kj
osQ oqQN dk;Z vius gkFk esa ysrh gS] rks ,sls lq/kjksa ls lEiw.kZ turk dks rks lkekU; ykHk igq¡prk gh gS] fdUrq
mu O;fDr;ksa dks fof'k"V ykHk gksrk gS ftudh nqdku&edku vkfn lEifÙk ml lM+d osQ fdukjs gksrh gSA bu
lq/kjksa osQ ifj.kkeLo:i] bu lEifÙk;ksa osQ ewY;ksa vFkok fdjk;ksa esa o`f¼ gks tkrh gSA vr% gks ldrk gS fd ljdkj
bl izdkj fd;s x;s [kpZ dk oqQN Hkkx olwy djus osQ fy, ml {ks=k osQ yksxksa ij dksbZ fo'ks"k dj fu/kZfjr dj
nsA ,slk fo'ks"k dj&fu/kZj.k] lkekU;r% lEifÙk osQ ewY; esa gksus okyh o`f¼ osQ vuqikr esa gh fd;k tkrk gS vkSj
bl n`f"V ls ;g fHkUu gksrk gSA
fo'ks"krk,¡ (Characteristics)µlSfyXeSu osQ vuqlkj fo'ks"k dj&fu/kZj.k esa fuEufyf[kr fo'ks"krk,¡ ikbZ tkrh
gSaµ
(1) blesa fo'ks"k mís'; (special purpose) dk rRo ik;k tkrk gSA
(2) blesa ljdkjh lsok ls feyus okys fof'k"V ykHk dks ekik tk ldrk gSA
(3) fo'ks"k dj&fu/kZj.k (special assessment) vkjksgh (progressive) ugha gksrs] cfYd izkIr gksus
okys ykHk (benefits) osQ vuqlkj vuqikrh (proportional) gksrs gSaA
(4) ;s fof'k"V LFkkuh; lq/kjksa osQ fy, yxk;s tkrs gSaA
fu/kZj.k dh fo'ks"k dj&fu/kZj.k ls rqyuk
(Comparison of Special Assessment with a Tax)
lekurk,¡ (Similarities)µblesa fuEufyf[kr lekurk,¡ ikbZ tkrh gSaµ
(1) mís'; (Object)µnksuksa esa gh lkoZtfud mís'; dk rRo (element of public purpose) ik;k
tkrk gS] D;ksafd ljdkjh vk; pkgs dj (Tax) osQ :i esa izkIr gqbZ gks vFkok fo'ks"k dj&fu/kZj.k
(special assessment) osQ :i esa] lEiw.kZ :i esa lekt osQ vkSj lkFk&lkFk fof'k"V O;fDr osQ
fgr osQ fy, [kpZ dh tkrh gSA
(2) vfuok;Z va'knku (Compulsory Contribution)µdj dh rjg fo'ks"k dj&fu/kZj.k Hkh ,d
vfuok;Z va'knku gSA vr% bu nksuksa esa gh vfuok;Zrk dk rRo Hkh ik;k tkrk gSA
vlekurk,¡ (Dis-similarities)µdj rFkk fo'ks"k dj&fu/kZj.k osQ chp rhu vlekurk,¡ (Dis-similari-
ties) Hkh ikbZ tkrh gSaA ;s fuEufyf[kr gSaµ
(1) mi;ksx dh fofHkUurk (Dis-similarities of Assessment)µdjksa osQ :i esa izkIr gksus okyh
vk; ljdkj osQ lkekU; mís';ksa dh iwfrZ esa yxkbZ tkrh gS] fdUrq fo'ks"k dj&fu/kZj.k ;k fo'ks"k mxkgh
osQ :i esa lekIr gksus okyh vk; fof'k"V LFkkuh; lq/kjksa (special local improvement) esa
yxkbZ tkrh gSA
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
56 LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
