Page 356 - DECO502_INDIAN_ECONOMIC_POLICY_HINDI

Hkkjrh; vkfFkZd uhfr

uksV ewY; (Capital Value) ij dj] (7) foÙkh; çys[kksa ij LVkEi] (8) fgLlk cktkj vkSj Hkkoh cktkj (Future
market) ds fy, fd, x, lkSnksa ij LVkEi 'kqYd NksM+dj vU; dj] (9) lekpkj i=kksa ds Ø;&foØ; vkSj muesa
fn, x, foKkiuksa ij dj] (10) jsy HkkM+s vksj fdjk, ij dj] (11) jsyos] leqæ ;k ok;q }kjk igq¡pkbZ x;h oLrqvksa
;k lokfj;ksa ij pq¡xh (Terminal Tax)] vkSj (12) vUr% jkT;h; O;kikj (Inter-state trade) ds nkSjku oLrqvksa ds
Ø;k foØ; ij djA
jkT;h; dj (State taxes)μ Hkkjrh; lafo/ku dh lkroha vuqlwph esa fn, x, dj fuEufyf[kr gSa %
(1) Hkw&jktLo] (2) lekpkj i=kksa dks NksM+dj vU; oLrqvksa ds foØ; ;k Ø; ij dj] (3) d`f"k vk; ij dj]
(4) Hkwfe rFkk Hkouksa ij dj] (5) d`f"k Hkwfe ij lEink o mÙkjkf/dkjh 'kqYd] (6) 'kjkc rFkk Lokid vkS"k/
ksa ij mRikn 'kqYd (7) fdlh LFkkuh; {ks=k esa oLrqvksa ds ços'k ij dj] (8) /krq vf/dkjksa ij dj] (9) fctyh
ds miHkksx rFkk foØ; ij dyj] (10) xkfM+;ksa] i'kqvksa rFkk ukSdkvksa ij dj] (11) foÙkh; çys[kksa dks NksM+dj
vU; çys[kksa ij LVkEi 'kqYd] (12) lM+d ;k ty vUrnsZ'kh ekxks± }kjk <ksbZ x;h oLrqvksa ,oa lokfj;ksa ij dj]
(13) euksjatu rFkk tq, ij dj (14) iFk dj (Toll Tax)] (15) O;olk;] O;kikj] is'ks vkSj jkstxkj ij dj]
(16) çfr O;fDr dj (Capitation Taxes)] vkSj (17) lekpkj&i=kksa dks NksM+dj vU; foKkiuksa ij djA
nlosa foÙk vk;ksx us] ftlds vè;{k Jh dsñlhñ iar Fks] dsUæh; djksa ds fodYi forj.k dh fliQkfj'k dhA blds
vuqlkj lafo/ku esa la'kks/u djuk iM+k ftlds vk/hu lHkh dsUæh; djksa ls çkIr jktLo dks jkT;ksa ds lkFk ckaVuk
vfuok;Z dj fn;kA X;kjgosa vkSj ckjgosa foÙk vk;ksx us vkoaVu dh u;h ;kstuk dk vuqlj.k fd;k vkSj geus budh
eq[; fliQkfj'kksa dk lkjka'k vyx&vyx fn;k gSA dsUæ vkSj jkT;ksa esa jktLo dk fuEufyf[kr lkjka'k dsoy nlosa
foÙk vk;ksx dh fliQkfj'kksa ij vk/kfjr gSA

Hkkjrh; lafo/ku dk ,d fo'ks"k y{k.k ;g gS fd ftu djksa dk mYys[k fo'ks"k :i ls jkT;h; ;k leorhZ
lwph (Concurrent list) esa ugha gS] mUgsa dsUæh; ljdkj dks yxkus dk vf/dkj gSA

25-1-1 dsUæh; jktLo dk forj.k ,oa vko.Vu (Distribution and Allocation of Central
Revenue)

lafo/ku ds dqN ,sls dj la?kh; lwph (Union List) esa 'kkfey fd, x, gSa tks vkaf'kd ;k iw.kZ :i ls jkT;ksa dks
ck¡V fn, tkrs gSaA bl oxZ esa rhu çdkj ds gksrs gSaA çFke os dj tks dsUæ }kjk yxk, tkrs gSa ijUrq tks jkT;ksa }kjk
,d=k ,oa ç;qDr fd, tkrs gSaA buesa LVkEi 'kqYd vkSj vYdksgy rFkk Lokid vkS"k/ksa ij yxk, x, mRiknu 'kqYd
'kkfey fd, tkrs gSaA nwljs dqN ,sls dj gsa tks dsUæ }kjk yxk, ,oa ,d=k fd, tkrs gSa ijUrq ftuls çkIr dqy
vk; jkT;h; ljdkjksa dks lkSai nh tkrh gSA bu djksa esa gSa% mÙkjkf/dkj ,oa lEink 'kqYd] lokfj;ksa ij lhek dj]
jsy HkkM+s vkSj fdjk, ij dj] fgLlk cktkjksa vkSj Hkkoh cktkjks aesa fd, x, lkSns ij dj] vkfnA buesa ls d`f"kHkwfe
dks NksM+ vU; lEifÙk ij lEink 'kqYd ck¡V dh tkrh gSaA buesa ls 1 çfr'kr la?kh; {ks=k dks fn;k tkrk gS vkSj
'ks"k foÙkh; vk;ksx (Finance commission) dh fliQkfj'kksa ds vk/kj ij ck¡Vk tkrk gSA jsyksa ds fdjk;s ij dj
1957 esa yxk;k x;k vkSj 1961 esa lekIr dj fn;k x;kA rhljs] fuxe vk; ij dj NksM+dj vU; vk; ij dsUæh;
dj vkSj mRiknu 'kqYd tks la?kh; ljdkj }kjk yxk, vkSj ,d=k fd, tkrs gS] ijUrq tks jkT;ksa ds lkFk ,d fu/
kZfjr <ax ls ck¡Vs tkrs gSaA dkj[kkuk&fufeZr diM+s] phuh vkSj rEckdw ij vfrfjDr mRiknu 'kqYd ds cnys 1957
esa bu oLrqvksa ij jkT;h;h fcØh&dj (State Sales Tax) yxk;k x;kA ;g dj la?kh; ljdkj }kjk yxk;k tkrk gS
vkSj blls lexz vk; dks jkT;ksa esa bl çdkj ck¡Vk tkrk gs fd foLFkkfir fcØh&dj ls iwoZ çkIr gkus okyh vk;
dh xkj.Vh çR;sd jkT; dks nh tk ldsaA

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