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bdkbZ—30% Hkkjr dk Hkqxrku&lUrqyu
Hkqxrku&vlUrqyu osQ dkj.k (Causes of Unfavourable Payment) uksV
Hkkjr osQ Hkqxrku vlUrqyu osQ vusd dkj.k gSa] ftuesa izeq[k dkj.k fuEu gSaμ
(1) isVªksfy;e inkFkks± osQ vk;kr esa o`f¼μrsy mRiknd ns'k vius isVªksfy;e inkFkks± osQ ewY; fiNys oqQN
o"kks± ls izfro"kZ c<+krs jgs gSaA lkFk gh ns'k esa isVªksfy;e inkFkks± dh [kir Hkh c<+h gS ftlls Hkkjh ek=kk esa
budk vk;kr fd;k x;k gSA
(2) e'khuksa osQ vk;kr esa o`f¼μvk£Fkd ;kstuk osQ dkj.k ns'k esa vkS|ksxhdj.k o Ñf"k fodkl dh xfr rst
gks x;h ftlosQ iQyLo:i e'khuksa dks Hkkjh ek=kk esa vk;kr djuk iM+kA
(3) vk'kk osQ vuq:i fu;kZrksa esa o`f¼ u gksukμHkkjr osQ Hkqxrku&lUrqyu dk ,d dkj.k fu;kZRkksa dk vk'kk
osQ vuq:i u c<+uk gSA 1950&51 esa Hkkjr osQ fu;kZr 606 djksM+ #i;s osQ Fks tks 2003&04 esa c<+dj
2]93]367 djksM+ #i;s osQ gks x;s gSa] tcfd vk;kr blh dky esa 608 djksM+ #i;s ls c<+dj 3]59]108
djksM+ #i;s osQ gks x;s gSaA
(4) vUrjkZ"Vªh; ½.k ,oa fofu;ksxμHkkjr us fodkl dk;Z osQ fy, Hkkjh ek=kk esa ½.k fy;s gSa ftlosQ C;kt
o ewy/u okilh osQ fy, Hkh fons'kh fofue; O;; djuk iM+rk gSA blls Hkh Hkqxrku lUrqyu ladV iSnk
gks x;k gSA
(5) c<+rh gqbZ tula[;kμHkkjr dh tula[;k cjkcj c<+ jgh gS ftlls vk;krksa esa o`f¼ gks jgh gS rFkk ?kjsyw
miHkksx c<+us ls fu;kZr {kerk esa deh vk;h gSA blls Hkh Hkqxrku lUrqyu ladV dh fLFkfr cu x;h gSA
(6) ljdkjh O;;μns'k dk vius fons'kh nwrkoklksa] ;kf=k;ksa] fo|k£Fk;ksa] vkfn ij O;; cjkcj c<+ jgk gS] blls
Hkh Hkqxrku lUrqyu ladV c<+k gSA
Hkqxrku vlUrqyu dks nwj djus osQ mik; (Measures to remove the Unfavourable
Payment)
Hkkjr osQ Hkqxrku vlUrqyu dks nwj djus osQ fy, fuEu lq>ko fn;s x;s gSaμ
(1) fu;kZr dks izksRlkguμljdkj dks fu;kZr dks izksRlkfgr djuk pkfg, ftlls fu;kZr c<+ losaQA blosQ fy,
(i) fu;kZr djksa esa deh dh tkuh pkfg, ;k fu;kZr dh NwV nh tkuh pkfg,_ (ii) ns'k osQ m|ksxksa dks vk£Fkd
lgk;rk nh tkuh pkfg,_ fons'kksa esa oLrqvksa osQ fy, izpkj o foKkiu fd;k tkuk pkfg,A
(2) vk;kr esa dehμHkkjr dks vius vk;krksa esa deh djuh pkfg,A blosQ fy, (i) vk;kr djksa esa o`f¼ dh
tkuh pkfg, ftlls vk;kfrr oLrq,¡ eg¡xh iM+sa vkSj mudh ek¡x de gks_ (ii) lkFk gh ykblsal o
dksVk&iz.kkyh dk Hkjiwj lg;ksx fy;k tkuk pkfg,A
(3) vk;kr izfrLFkkiuμftu oLrqvksa dks ns'k esa vk;kr fd;k tkrk gS muosQ izfrLFkkiu dh O;oLFkk dh tkuh
pkfg,A blosQ fy, ?kjsyw mRiknu dks c<+k;k tkuk pkfg, rFkk u;s&u;s m|ksx LFkkfir dj vk;kr ij vk/
kfjr oLrq,¡ de&ls&de vk;kr dh tkuh pkfg,A blls vk;kr de gksaxs vkSj Hkqxrku&lUrqyu ij ncko
de gksxkA
(4) fons'kh ½.kμHkqxrku vlUrqyu dh leL;k dks nwj djus osQ fy, fons'kh ½.kksa dk Hkh iz;ksx fd;k tk
ldrk gS] ysfdu ;g fo"k; fooknxzLr gSA oqQN yksx bldks vPNk crkrs gSa rks oqQN ughaA okLro esa ;g
oqQN le; osQ fy, leL;k dk lek/ku rks dj nsrk gS] ysfdu ckn esa Hkqxrkuksa dks djrs le; dfBukbZ
gksrh gSA
(5) fofue; fu;U=k.kμHkqxrku vlUrqyu dks Bhd djus osQ fy, fofue; fu;U=k.k Hkh ,d jkLrk gS ftlls
vk;kr ?kVrs gSa o fu;kZr c<+rs gSaA
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