Page 349 - DECO502_INDIAN_ECONOMIC_POLICY_HINDI

bdkbZ—24% Hkkjr esa la?kh; foÙk O;oLFkk

dh fjiksVZ fnlEcj 1952 esa rFkk nlosa vk;ksx dh fjiksVZ uoEcj 1994 esa nkf[ky dh xbZ FkhA X;kjogsa foÙk uksV
vk;ksx dh fu;qfDr o"kZ 1997 esa visf{kr FkhA

foÙk vk;ksx dh O;oLFkk bl /kj.kk ij vk/kfjr gS fd ns'k esa ljdkj osQ fofHkUu Lrjksa osQ chp
lkèku vkcaVu dh iz.kkyh vko';drkuqlkj la'kks/uh; gksuh pkfg,A

dk;Z{ks=k (Jurisdiction)

osQUnz ls jkT;ksa dks lk/u gLrkarj.k iz.kkyh esa foÙk vk;ksx dk dk;Z{ks=k fuEu izdkj ls gSμ
I. djk/ku (Taxation)

(1) vk;djμlafo/ku osQ vuqlkj] vf/Hkkj dks NksM+dj] osQUnz }kjk olwy fd, x, vk; dj dh fuoy
izkfIr;ksa esa jkT;ksa dk Hkkxhnkj gksuk t:jh gSA bl lanHkZ esa vk;ksx osQ nks eq[; dk;Z gS% (d) ;g
fliQkfj'k djuk fd ldy foHkkT; iw¡th (divisible pool) esa osQUnz rFkk jkT;ksa osQ fgLls fdl vuqikr
esa gksa% rFkk ([k) jkT;ksa osQ lkewfgd fgLls esa mu osQ O;fDrxr vuqikr D;k gksaA è;ku jgs fd vk;ksx
dks dksbZ ,slh fliQkfj'k djus dk vf/dkj ugha gS ftldk mís'; ldy foHkkT; iwsth esa ?kVk&c<+h djuk
gksA vk; dj dh njksa] NwVksa] fj;klrksa rFkk vf/Hkkj vkfn osQ ckjs esa vk;ksx dksbZ fliQkfj'k ugha dj
ldrk rFkk u gh ldy foHkkT; iw¡th osQ vuqeku osQ <ax esa ifjorZu dk lq>ko ns ldrk gSA
(2) la?k&mRikn dj (Union Excise Duties): vk;ksx dks la?k mRikn osQ c¡Vokjs ij fopkj djus vFkok u
djus osQ fy, vkns'k nsus dk vf/dkj jk"Vªifr dks gSA oSls oLrqfLFkfr ;g gS fd jk"Vªifr us gj vk;ksx
dks bl fo"k; ij fopkj djus osQ fy, vkns'k fn;k gSA ;gk¡ Hkh vk;ksx mRikn 'kqYd osQ <k¡ps esa fdlh
izdkj osQ ifjorZu vFkok lq/kj dh fliQkfj'k ugha dj ldrkA vk;ksx osQoy bl ckr dh fliQkfj'k dj
ldrk gS fd mRiknu 'kqYdksa esa ls fdudh fuoy izfIr;k¡ jkT;ksa ls lkFk foHkkT; gksa] mu esa ls osQUnz vkSj
jkT;ksa osQ rqyukRed izfr'kr Hkkx D;k gksa rFkk jkT;ksa osQ lkewfgd fgLls dks mu esa fdl izdkj ck¡Vk tk,A
bl izdkj vk;ksx osQ ikl mRikn 'kqYdksa ij yxk, x, vf/Hkkj ,oa midjksa dks ldy foHkkT; iw¡th esa
'kkfey djus dh fliQkfj'k dj ikuk 'kkfey ugha gSA

la?k mRikn 'kqYdksa esa iz;qDr oqQN 'kCn ,sls gSa ftudh tkudkjh osQ vHkko esa bu osQ foHkktu osQ ekeys
dks le>us esa Hkwy gks ldrh gSA loZizFke ;g ;kn j[kuk pkfg, fd Hkkjr ljdkj }kjk vk;ksftr mRikn
'kqYdksa eas igyk oxZ cqfu;knh rFkk fo'ks"k mRikn 'kqYdksa dk gSA vk;ksx bu dh fuoy izkfIr;ksa osQ foHkktu
osQ ckjs esa fliQkfj'ksa dj ldrk gSA la?k mRikn 'kqYdksa esa nwljk oxZ oLrqvksa ij yxk, x, midjksa dk
gSA bu midjksa dh izkfIr;k¡ jkT;ksa osQ lkFk foHkkT; ugha gksrh] rFkk vk;ksx buosQ lEcU/ esa fliQkfj'ksa
ugha djrkA la?k mRikn 'kqYdksa osQ rhljs oxZ dks oL=k vkSj oL=k vkfn ij vfrfjDr 'kqYd osQ uke ls
tkuk tkrk gSA budh izkfIr;k¡ Hkh Hkkjr ljdkj osQ ikl gh jgrh gS rFkk foÙk vk;ksx dks buosQ foHkktu
osQ ckjs fliQkfj'ksa djus dk vf/dkj ugha gSA la?k mRikn 'kqYdksa osQ pkSFks oxZ esa fcØh dj osQ ,ot esa
vfrfjDr mRikn 'kqYd vkrs gSaA jkT; ljdkjksa us oqQN oLrqvksa ij fcØh dj yxkus osQ vius vf/dkj
dks R;kxdj Hkkjr ljdkj dks cnys esa vfrfjDr mRikn 'kqYd yxkus dh vuqefr nh gqbZ gSA vr% mu
mRikn 'kqYdksa dh lkjh fuoy izkfIr;k¡ jkT;ksa esa gh forj.k dh tkrh gSaA bl forj.k dh fliQkfj'ksa foÙk
vk;ksx osQ }kjk dh tkrh gSaA

(3) vuqPNsn 269 osQ vuqlj.k esa vkjksfir dj % bl vuqPNsn osQ vuqlj.k esa vkjksfir djksa dh leLr fuoy
izfIr;k¡ jkT;ksa dks lkSaih tkrh gSaA foÙk vk;ksx dks bu djksa ea fdlh izdkj osQ la'kks/u dh fliQkfj'k djus

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