Page 63 - DECO404_PUBLIC_FINANCE_HINDI

bdkbZ—5% yksd vkxe % vkxe izkfIr ,oa iw¡th izkfIr

(2) fu/kZj.k dk vk/kj (Basis of Assessment)µdj dks yxkus osQ vk/kj vusd gks ldrs gSa] tSls uksV
fd vk;] O;;_ lEifÙk dk ewY; vkfn_ fdUrq fo'ks"k dj&fu/kZj.k ;k fo'ks"k mxkgh dks yxkus dk
vk/kj osQoy ,d gksrk gS] og gS ykHk (benefit)A vU; 'kCnksa esa] fo'ks"k dj&fu/kZj.k izkIr gksus
okys YkkHkksa osQ vuqikr esa yxk;k tkrk gSA
(3) mís'; dh fHkUurk,¡ (Dis-similarities of Object)µfo'ks"k dj&fu/kZj.k vf/dka'kr;k oqQN
iw¡th fodkl ;kstukvksa osQ fy, /u izkIr djus osQ mís'; ls yxk;s tkrs gSa] fdUrq dj (taxes)
iw¡thxr fodkl ;kstukvksa dh foÙkh; O;oLFkk osQ fy, Hkh yxk;s tkrs gSa vkSj ljdkj osQ pkyw O;;
dh iwfrZ osQ fy, HkhA
(4) vnk;xh dh fHkUurk,¡ (Dis-similarities of Payment)µfo'ks"k dj&fu/kZj.k dherksa ls Hkh
bl n`f"V ls fHkUu gSa D;ksafd dherksa dh vnk;xh ,sfPNd gksrh gS tcfd fo'ks"k dj&fu/kZj.k dh
vnk;xh vfuok;Z gksrh gSA
(?k) vFkZn.M rFkk tqekZus (Fines and Penalties)
vFkZn.M rFkk tqekZus ljdkjh vk; osQ egÙoiw.kZ Ïksr ugha gSaA vFkZn.M (fine) dk lEcU/ n.M (punish-
ment) ls gksrk gS vkSj tqekZuk (penalty) dkuwu osQ mYya?ku ij fd;k tkrk gSA bu nksuksa dk gh mís'; fdlh
vuqfpr dk;Z osQ fy, n.M nsuk rFkk vijk/ksa dks jksduk gksrk gSA
(Ä) tekur ;k lEifÙk vkfn tCr djuk (Forfeitures)

tekurksa (bails) ;k ck.Mksa (bonds) vFkok lEifÙk dks tCr djus ls vk'k; mu tqekZuksa ls gksrk gS tks fd
vnkyrksa }kjk yksxksa ij blfy, fd;s tkrs gSa fd os fuf'pr frfFk dks vnkyr esa mifLFkr gksus esa vliQy jgs
vFkok mUgksaus igys fd;s x;s Bsdksa vFkok djkjksa (contracts) dks iwjk ugha fd;kA Li"V gS fd ljdkj dh vk;
osQ bl Ïksr dk Hkh egÙo cgqr gh de gSA
(p) e`rd dh lEifÙk ij dCtk (Escheat)

ljdkj dh vk; dk ;g Ïksr ,sls O;fDr dh lEifÙk ij ljdkj osQ nkos dk izrhd gS tks fcuk dkuwu mÙkjkf/dkjh
fu;r fd;s vFkok viuh lEifÙk dks nsus osQ ckjs esa fcuk olh;r fd;s gh ej x;k gksA bl fLFkfr esa] ml O;fDr
dh cSad esa tek /ujkf'k;k¡ rFkk vU; lHkh lEifÙk;k¡ ljdkj osQ vf/dkj esa pyh tkrh gSaA lEifÙk ij dCts osQ
bl vf/dkj (escheat) osQ vUrxZr] ljdkj Hkax dh xbZ f'k{kk laLFkkvksa vFkok vU; U;klksa (trusts) dh
csokjlh lEifÙk (unclaimed property) ij Hkh viuk dCtk dj ldrh gSA ljdkjh vk; dk ;g Hkh dksbZ
egÙoiw.kZ Ïksr ugha gSA
5-2-4 migkj rFkk vuqnku (Gifts and Grants)

HksaV ;k migkj (gifts) os ,sfPNd va'knku gSa tks izkbosV O;fDr vFkok xSj&ljdkjh nkrkvksa (donors) }kjk ,sls
fof'k"V dk;ks± osQ fy, ljdkj dks fn;s tkrs gSa tSls fd ;q¼dky ;k ladVdky osQ le; lgk;rk&dks"k (relief
fund) vFkok izfrj{kk dks"k (defence fund)A ,sls va'knku ns'kHkDr] nku'khy ,oa tulsoh O;fDr;ksa }kjk ;q¼]
vdky rFkk ,sls gh vU; ladVdkyhu voljksa ij fn;s tkrs gSaA
vk/qfud jktLo O;oLFkk esa] osQoy ;q¼dky ;k ladVdky dks NksM+dj bu migkjksa dks dksbZ mYys[kuh; LFkku
izkIr ugha gSA izkphu dky dh jktdh; O;oLFkk esa vo'; budks egÙoiw.kZ LFkku izkIr Fkk tcfd jktk] uokc
rFkk tkxhjnkj vkfn 'kkld viuh iztk ls ^utjkus* fy;k djrs FksA vktdy migkj (gifts) dh oqQy ek=kk
(vuqnkuksa dh ugha) bruh FkksM+h gksrh gS fd jktLo&O;oLFkk esa mldk LFkku ukeek=k dk gh gksrk gSA
migkjksa rFkk vuqnkuksa osQ :i esa gksus okyh izkfIr;ksa dh fo'ks"krk ;gh gS fd ;s ,sfPNd izo`Qfr dh gksrh gSa vkSj
budks nsus okyk O;fDr cnys esa fdlh Hkh izR;{k ykHk dh vk'kk ugha djrkA vuqnkuksa (grants) dh fLFkfr esa]
nkrk ljdkj (donor government) vU; fdlh Lrj ij ljdkjh dk;Z dks lEiUu djus osQ fy, foÙkh;

LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY 57
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY
LOVELY PROFESSIONAL UNIVERSITY