एनसीईआरटी पाठ्यपुस्तक: सरकारी बजट और अर्थव्यवस्था | Must Read Old & New NCERTs for UPSC CSE (Hindi) PDF Download

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vè;k; 5
ljdkjh ctV ,oa vFkZO;oLFkk
IkzFke vè;k; esa geus ljdkj dk ifjp; jkT; osQ :i esa djok;k FkkA geus
dgk Fkk fd futh {ks=k osQ vfrfjDr] ljdkj gksrh gS tks ,d egRoiw.kZ Hkwfedk
fuHkkrh gSA ,d vFkZO;oLFkk] ftlesa futh {ks=k rFkk ljdkjh {ks=k nksuksa gks] fHkfJr
vFkZO;oLFkk dgykrh gSA ,sls cgqr ls rjhosQ gSa ftuls ljdkj thou osQ vkfFkZd
igyw dks izHkkfor djrh gSA bl vè;k; esa] ge osQoy mu dk;ksZa dh O;k[;k
djsaxs tks ljdkjh ctV osQ ekè;e ls fd, tkrs gSaA
;g vè;k; bl Ikzdkj gSA [kaM 5-1 esa ge ljdkjh ctV osQ vo;oksa dks
IkzLrqr djsaxs rkfd ljdkjh vkxe osQ lzksrksa rFkk ljdkjh O;; dh fof/;ksa dks
le>k;k tk losQA [kaM 5-2 esa] ge larqfyr] vf/D; rFkk ?kkVs osQ ctV dh
O;k[;k djsaxs rkfd O;; rFkk oqQy vkxe esa varj dks Li"V fd;k tk losQA ge
;gk¡ fo'ks"k :Ik ls ctV osQ ?kkVksa osQ izdkj] muosQ fufgrkFkZ rFkk bUgas fu;af=kr
j[kus osQ mik;ksa dh O;k[;k djsaxsA ckWDl 5-1 jktdks"kh; uhfr rFkk xq.kd dh
ljy O;k[;k djrk gSA ljdkj }kjk fuHkkbZ xbZ Hkwfedk dk blosQ ?kkVksa osQ fy,
Hkh fufgrkFkZ gSa tks vkxs ljdkjh Í.k dks IkzHkkfor djrs gSaA ;g vè;k;
lkoZtfud Í.k osQ fo'ys"k.k osQ lkFk lekIr gksrk gSA
5-1 ljdkjh ctVµvFkZ rFkk blosQ vo;o
lafo/ku dh /kjk 112 osQ vuqlkj] gj foÙkh; o"kZ (1vizSy ls 31 ekpZ rd)
osQ fy,] vuqekfur izkfIr;ksa rFkk [kpksZa dk C;kSjk laln esa is'k djuk ljdkj dh
laoS/kfud dÙkZO; gSA ;g ^okf"kZd foÙkh; C;kSjk* ljdkj dk eq[; ctV laca/h ?kks"k.kk
Ik=k gksrk gSA gkyk¡fd ctV ?kks"k.kk i=k dk laca/] ,d gh foÙkh; o"kZ osQ fy,
gksrk gS] ysfdu bldk IkzHkko vkus okys dkiQh lkyksa rd jgrk gSA
vr% nks rjg osQ [kkrs foÙkh; o"kZ ls lacaf/r gSa mUgas osQoy jktLo [kkrs
esa 'kkfey fd;k x;k (ftls jktLo ctV Hkh dgrs gS rFkk ftudk laca/ ljdkj dh
laifÙk rFkk nsunkfj;ksa ls gksrk gS] i¡wthxr ctV Hkh dgk tkrk gSA) bu [kkrksa dks
le>us osQ fy,] igys ljdkjh ctV osQ mís';ksa dks le>uk egRoiw.kZ gSA
5-1-1 ljdkjh ctV osQ mís';
ljdkj tu&dY;k.k c<+kus esa cgqr egRoiw.kZ Hkwfedk fuHkkrh gSA blosQ fy,]
ljdkj vFkZO;oLFkk esa vusd izdkj ls gLr{ksi djrh gSA
2018-19
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vè;k; 5
ljdkjh ctV ,oa vFkZO;oLFkk
IkzFke vè;k; esa geus ljdkj dk ifjp; jkT; osQ :i esa djok;k FkkA geus
dgk Fkk fd futh {ks=k osQ vfrfjDr] ljdkj gksrh gS tks ,d egRoiw.kZ Hkwfedk
fuHkkrh gSA ,d vFkZO;oLFkk] ftlesa futh {ks=k rFkk ljdkjh {ks=k nksuksa gks] fHkfJr
vFkZO;oLFkk dgykrh gSA ,sls cgqr ls rjhosQ gSa ftuls ljdkj thou osQ vkfFkZd
igyw dks izHkkfor djrh gSA bl vè;k; esa] ge osQoy mu dk;ksZa dh O;k[;k
djsaxs tks ljdkjh ctV osQ ekè;e ls fd, tkrs gSaA
;g vè;k; bl Ikzdkj gSA [kaM 5-1 esa ge ljdkjh ctV osQ vo;oksa dks
IkzLrqr djsaxs rkfd ljdkjh vkxe osQ lzksrksa rFkk ljdkjh O;; dh fof/;ksa dks
le>k;k tk losQA [kaM 5-2 esa] ge larqfyr] vf/D; rFkk ?kkVs osQ ctV dh
O;k[;k djsaxs rkfd O;; rFkk oqQy vkxe esa varj dks Li"V fd;k tk losQA ge
;gk¡ fo'ks"k :Ik ls ctV osQ ?kkVksa osQ izdkj] muosQ fufgrkFkZ rFkk bUgas fu;af=kr
j[kus osQ mik;ksa dh O;k[;k djsaxsA ckWDl 5-1 jktdks"kh; uhfr rFkk xq.kd dh
ljy O;k[;k djrk gSA ljdkj }kjk fuHkkbZ xbZ Hkwfedk dk blosQ ?kkVksa osQ fy,
Hkh fufgrkFkZ gSa tks vkxs ljdkjh Í.k dks IkzHkkfor djrs gSaA ;g vè;k;
lkoZtfud Í.k osQ fo'ys"k.k osQ lkFk lekIr gksrk gSA
5-1 ljdkjh ctVµvFkZ rFkk blosQ vo;o
lafo/ku dh /kjk 112 osQ vuqlkj] gj foÙkh; o"kZ (1vizSy ls 31 ekpZ rd)
osQ fy,] vuqekfur izkfIr;ksa rFkk [kpksZa dk C;kSjk laln esa is'k djuk ljdkj dh
laoS/kfud dÙkZO; gSA ;g ^okf"kZd foÙkh; C;kSjk* ljdkj dk eq[; ctV laca/h ?kks"k.kk
Ik=k gksrk gSA gkyk¡fd ctV ?kks"k.kk i=k dk laca/] ,d gh foÙkh; o"kZ osQ fy,
gksrk gS] ysfdu bldk IkzHkko vkus okys dkiQh lkyksa rd jgrk gSA
vr% nks rjg osQ [kkrs foÙkh; o"kZ ls lacaf/r gSa mUgas osQoy jktLo [kkrs
esa 'kkfey fd;k x;k (ftls jktLo ctV Hkh dgrs gS rFkk ftudk laca/ ljdkj dh
laifÙk rFkk nsunkfj;ksa ls gksrk gS] i¡wthxr ctV Hkh dgk tkrk gSA) bu [kkrksa dks
le>us osQ fy,] igys ljdkjh ctV osQ mís';ksa dks le>uk egRoiw.kZ gSA
5-1-1 ljdkjh ctV osQ mís';
ljdkj tu&dY;k.k c<+kus esa cgqr egRoiw.kZ Hkwfedk fuHkkrh gSA blosQ fy,]
ljdkj vFkZO;oLFkk esa vusd izdkj ls gLr{ksi djrh gSA
2018-19
ljdkjh ctV dk vkcaVu dk;Z
ljdkj fuf'pr oLrqvksa rFkk lsokvksa dks miyC/ djokrh gS] ftUgas cktkj&ra=k osQ }kjk miyC/
ugha djok;k tk ldrk vFkkZr~ miHkksDrkvksa rFkk mRikndksa esa fofue; osQ }kjk miyC/ ugha
djok;k tk ldrkA bl izdkj dh oLrqvksa osQ mnkgj.k gSaµjk"Vªh; lqj{kk] lM+osQa rFkk ljdkjh
iz'kklu] ftUgsa lkoZtfud oLrq,¡ dgk tkrk gSA
;g le>us osQ fy,] fd lkoZtfud oLrqvksa dh iwfrZ ljdkj dks D;ksa djuh iM+rh gS] gesa
futh oLrqvksa tSls diM+s] dkj] [kk| lkexzh rFkk lkoZtfud oLrqvksa esa varj le>uk gksxkA buesa
nks eq[; varj gSaA igyk rks ;g] fd lkoZtfud oLrq,¡ lHkh osQ fy, miyC/ gSa rFkk buosQ ykHk
fdlh ,d fo'ks"k miHkksDrk rd gh lhfer ugha gSaA mnkgj.k osQ fy,] ;fn ,d O;fDr pkWdysV
[kkrk gS ;k deht igurk gS] rks ;s oLrq,¡ vU; O;fDr;ksa osQ fy, miyC/ ugha jgsaxhA ;g dgk
tk ldrk gS fd bl O;fDr osQ miHkksx rFkk vU; O;fDr;ksa osQ mi;ksx esa Ikzfr}anh laca/ gSA
ysfdu ;fn ge lkoZtfud ikoZQ ;k ok;q iznw"k.k fu;af=kr djus osQ mik;ksa dh ckr djsa] rks buosQ
ykHk lHkh osQ fy;s miyC/ gksaxsA ,d O;fDr }kjk ,d oLrq dk miHkksx nwljksa osQ fy, mlosQ
mi;ksx dh miyC/rk dks de ugha djsxkA vr% ,d lkFk dbZ yksx budk ykHk mBk ldrs gSa]
vFkkZr~ ;gk¡ dbZ yksxksa dk miHkksx izfr}ankRed ugha gksxkA
nwljs] futh oLrqvksa osQ lUnHkZ esa] tks O;fDr oLrqvksa osQ fy, Hkqxrku ugha djrk] mls budk
ykHk mBkus ls oafpr fd;k tk ldrk gSA ;fn vki fVdV u [kjhnsa] rks vkidks flusek ?kj esa
fiQYe ns[kus dh vuqefr ugha feysxhA ysfdu lkoZtfud oLrqvksa osQ lUnHkZ esa] fdlh dks Hkh
oLrq dk ykHk mBkus ls oafpr djus dk dksbZ lkè; (dkjxj) rjhdk ugha gSA blhfy, lkoZtfud
oLrqvksa dks xSj&viotZuh; dgk tkrk gSA ;fn oqQN miHkksDrk Hkqxrku ugha Hkh djrs gSa rks Hkh
lkoZtfud oLrqvksa osQ fy, 'kqYd ,df=kr djuk dfBu gh ugha] vfirq cgqr ckj vlaHko gks
tkrk gSA bu Hkqxrku fn, fcuk mi;ksx djus okyksa dks eqÝr[kksj dgk tkrk gSA miHkksDrk ,sfPNd
:i ls mu phtksa osQ fy, Hkqxrku ugha djsaxs] ftUgsa os eqÝr esa izkIr dj ldrs gSa ;k ftUkosQ
fy, ekfydkuk vf/dkj vuU; (Li"V) ugha gSA mRiknd rFkk miHkksDrk osQ chp Hkqxrku
izfØ;k osQ }kjk LFkkfir gksus okyh dM+h VwV tkrh gSA ,sls esa] bl izdkj dh oLrqvksa dks miYkC/
djokus osQ fy, ljdkj dk vkxs vkuk t:jh gSA
lkoZtfud izko/ku rFkk lkoZtfud mRiknu esa vUrj gksrk gSA oLrqvksa dh lkoZtfud {ks=k
}kjk vfHkizk; gS fd budk foRriks"k.k ctV osQ }kjk gksrk gS rFkk fcuk dksbZ izR;{k Hkqxrku fd,
budk mi;ksx fd;k tk ldrk gSA lkoZtfud oLrqvksa dk mRiknu futh {ks=k osQ }kjk ;k ljdkj
osQ }kjk fd;k tk ldrk gSA tc oLrqvksa dk mRiknu lh/s ljdkj }kjk fd;k tkrk gS] rks bls
lkoZtfud mRiknu dgk tkrk gSA ljdkj }kjk lkoZtfud oLrqvksa dh vkiwfrZ dks vkcaVu dk;Z
dgk tkrk gSA
ljdkjh ctV dk iqu% vkcaVu dk;Z
vè;k; nks ls gesa irk gS fd ns'k dh oqQy jk"Vªh; vk; dk Ikzokg ;k rks futh {ks=k dh vksj
gksrk gS] vFkkZr~ iQeksZa rFkk ?kjsyw {ks=k dh vksj (ftls futh vk; dgk tkrk gS) ;k ljdkj dh
vksj (ftls lkoZtfud vk; dgk tkrk gS)A futh vk; esa ls tks Hkkx varr% ?kjsyw {ks=k rd
Ikgq¡prk gS] mls oS;fDrd vk; dgk tkrk gS] rFkk mlesa ls ftl Hkkx dks [kpZ fd;k tk ldrk
gS] og Hkkx iz;ksT; vk; dgykrk gSA ljdkjh {ks=k gLrkarj.k Hkqxrku osQ }kjk rFkk dj ,d=khdj.k
71
ljdkjh ctV ,oa
vFkZO;oLFkk
2018-19
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vè;k; 5
ljdkjh ctV ,oa vFkZO;oLFkk
IkzFke vè;k; esa geus ljdkj dk ifjp; jkT; osQ :i esa djok;k FkkA geus
dgk Fkk fd futh {ks=k osQ vfrfjDr] ljdkj gksrh gS tks ,d egRoiw.kZ Hkwfedk
fuHkkrh gSA ,d vFkZO;oLFkk] ftlesa futh {ks=k rFkk ljdkjh {ks=k nksuksa gks] fHkfJr
vFkZO;oLFkk dgykrh gSA ,sls cgqr ls rjhosQ gSa ftuls ljdkj thou osQ vkfFkZd
igyw dks izHkkfor djrh gSA bl vè;k; esa] ge osQoy mu dk;ksZa dh O;k[;k
djsaxs tks ljdkjh ctV osQ ekè;e ls fd, tkrs gSaA
;g vè;k; bl Ikzdkj gSA [kaM 5-1 esa ge ljdkjh ctV osQ vo;oksa dks
IkzLrqr djsaxs rkfd ljdkjh vkxe osQ lzksrksa rFkk ljdkjh O;; dh fof/;ksa dks
le>k;k tk losQA [kaM 5-2 esa] ge larqfyr] vf/D; rFkk ?kkVs osQ ctV dh
O;k[;k djsaxs rkfd O;; rFkk oqQy vkxe esa varj dks Li"V fd;k tk losQA ge
;gk¡ fo'ks"k :Ik ls ctV osQ ?kkVksa osQ izdkj] muosQ fufgrkFkZ rFkk bUgas fu;af=kr
j[kus osQ mik;ksa dh O;k[;k djsaxsA ckWDl 5-1 jktdks"kh; uhfr rFkk xq.kd dh
ljy O;k[;k djrk gSA ljdkj }kjk fuHkkbZ xbZ Hkwfedk dk blosQ ?kkVksa osQ fy,
Hkh fufgrkFkZ gSa tks vkxs ljdkjh Í.k dks IkzHkkfor djrs gSaA ;g vè;k;
lkoZtfud Í.k osQ fo'ys"k.k osQ lkFk lekIr gksrk gSA
5-1 ljdkjh ctVµvFkZ rFkk blosQ vo;o
lafo/ku dh /kjk 112 osQ vuqlkj] gj foÙkh; o"kZ (1vizSy ls 31 ekpZ rd)
osQ fy,] vuqekfur izkfIr;ksa rFkk [kpksZa dk C;kSjk laln esa is'k djuk ljdkj dh
laoS/kfud dÙkZO; gSA ;g ^okf"kZd foÙkh; C;kSjk* ljdkj dk eq[; ctV laca/h ?kks"k.kk
Ik=k gksrk gSA gkyk¡fd ctV ?kks"k.kk i=k dk laca/] ,d gh foÙkh; o"kZ osQ fy,
gksrk gS] ysfdu bldk IkzHkko vkus okys dkiQh lkyksa rd jgrk gSA
vr% nks rjg osQ [kkrs foÙkh; o"kZ ls lacaf/r gSa mUgas osQoy jktLo [kkrs
esa 'kkfey fd;k x;k (ftls jktLo ctV Hkh dgrs gS rFkk ftudk laca/ ljdkj dh
laifÙk rFkk nsunkfj;ksa ls gksrk gS] i¡wthxr ctV Hkh dgk tkrk gSA) bu [kkrksa dks
le>us osQ fy,] igys ljdkjh ctV osQ mís';ksa dks le>uk egRoiw.kZ gSA
5-1-1 ljdkjh ctV osQ mís';
ljdkj tu&dY;k.k c<+kus esa cgqr egRoiw.kZ Hkwfedk fuHkkrh gSA blosQ fy,]
ljdkj vFkZO;oLFkk esa vusd izdkj ls gLr{ksi djrh gSA
2018-19
ljdkjh ctV dk vkcaVu dk;Z
ljdkj fuf'pr oLrqvksa rFkk lsokvksa dks miyC/ djokrh gS] ftUgas cktkj&ra=k osQ }kjk miyC/
ugha djok;k tk ldrk vFkkZr~ miHkksDrkvksa rFkk mRikndksa esa fofue; osQ }kjk miyC/ ugha
djok;k tk ldrkA bl izdkj dh oLrqvksa osQ mnkgj.k gSaµjk"Vªh; lqj{kk] lM+osQa rFkk ljdkjh
iz'kklu] ftUgsa lkoZtfud oLrq,¡ dgk tkrk gSA
;g le>us osQ fy,] fd lkoZtfud oLrqvksa dh iwfrZ ljdkj dks D;ksa djuh iM+rh gS] gesa
futh oLrqvksa tSls diM+s] dkj] [kk| lkexzh rFkk lkoZtfud oLrqvksa esa varj le>uk gksxkA buesa
nks eq[; varj gSaA igyk rks ;g] fd lkoZtfud oLrq,¡ lHkh osQ fy, miyC/ gSa rFkk buosQ ykHk
fdlh ,d fo'ks"k miHkksDrk rd gh lhfer ugha gSaA mnkgj.k osQ fy,] ;fn ,d O;fDr pkWdysV
[kkrk gS ;k deht igurk gS] rks ;s oLrq,¡ vU; O;fDr;ksa osQ fy, miyC/ ugha jgsaxhA ;g dgk
tk ldrk gS fd bl O;fDr osQ miHkksx rFkk vU; O;fDr;ksa osQ mi;ksx esa Ikzfr}anh laca/ gSA
ysfdu ;fn ge lkoZtfud ikoZQ ;k ok;q iznw"k.k fu;af=kr djus osQ mik;ksa dh ckr djsa] rks buosQ
ykHk lHkh osQ fy;s miyC/ gksaxsA ,d O;fDr }kjk ,d oLrq dk miHkksx nwljksa osQ fy, mlosQ
mi;ksx dh miyC/rk dks de ugha djsxkA vr% ,d lkFk dbZ yksx budk ykHk mBk ldrs gSa]
vFkkZr~ ;gk¡ dbZ yksxksa dk miHkksx izfr}ankRed ugha gksxkA
nwljs] futh oLrqvksa osQ lUnHkZ esa] tks O;fDr oLrqvksa osQ fy, Hkqxrku ugha djrk] mls budk
ykHk mBkus ls oafpr fd;k tk ldrk gSA ;fn vki fVdV u [kjhnsa] rks vkidks flusek ?kj esa
fiQYe ns[kus dh vuqefr ugha feysxhA ysfdu lkoZtfud oLrqvksa osQ lUnHkZ esa] fdlh dks Hkh
oLrq dk ykHk mBkus ls oafpr djus dk dksbZ lkè; (dkjxj) rjhdk ugha gSA blhfy, lkoZtfud
oLrqvksa dks xSj&viotZuh; dgk tkrk gSA ;fn oqQN miHkksDrk Hkqxrku ugha Hkh djrs gSa rks Hkh
lkoZtfud oLrqvksa osQ fy, 'kqYd ,df=kr djuk dfBu gh ugha] vfirq cgqr ckj vlaHko gks
tkrk gSA bu Hkqxrku fn, fcuk mi;ksx djus okyksa dks eqÝr[kksj dgk tkrk gSA miHkksDrk ,sfPNd
:i ls mu phtksa osQ fy, Hkqxrku ugha djsaxs] ftUgsa os eqÝr esa izkIr dj ldrs gSa ;k ftUkosQ
fy, ekfydkuk vf/dkj vuU; (Li"V) ugha gSA mRiknd rFkk miHkksDrk osQ chp Hkqxrku
izfØ;k osQ }kjk LFkkfir gksus okyh dM+h VwV tkrh gSA ,sls esa] bl izdkj dh oLrqvksa dks miYkC/
djokus osQ fy, ljdkj dk vkxs vkuk t:jh gSA
lkoZtfud izko/ku rFkk lkoZtfud mRiknu esa vUrj gksrk gSA oLrqvksa dh lkoZtfud {ks=k
}kjk vfHkizk; gS fd budk foRriks"k.k ctV osQ }kjk gksrk gS rFkk fcuk dksbZ izR;{k Hkqxrku fd,
budk mi;ksx fd;k tk ldrk gSA lkoZtfud oLrqvksa dk mRiknu futh {ks=k osQ }kjk ;k ljdkj
osQ }kjk fd;k tk ldrk gSA tc oLrqvksa dk mRiknu lh/s ljdkj }kjk fd;k tkrk gS] rks bls
lkoZtfud mRiknu dgk tkrk gSA ljdkj }kjk lkoZtfud oLrqvksa dh vkiwfrZ dks vkcaVu dk;Z
dgk tkrk gSA
ljdkjh ctV dk iqu% vkcaVu dk;Z
vè;k; nks ls gesa irk gS fd ns'k dh oqQy jk"Vªh; vk; dk Ikzokg ;k rks futh {ks=k dh vksj
gksrk gS] vFkkZr~ iQeksZa rFkk ?kjsyw {ks=k dh vksj (ftls futh vk; dgk tkrk gS) ;k ljdkj dh
vksj (ftls lkoZtfud vk; dgk tkrk gS)A futh vk; esa ls tks Hkkx varr% ?kjsyw {ks=k rd
Ikgq¡prk gS] mls oS;fDrd vk; dgk tkrk gS] rFkk mlesa ls ftl Hkkx dks [kpZ fd;k tk ldrk
gS] og Hkkx iz;ksT; vk; dgykrk gSA ljdkjh {ks=k gLrkarj.k Hkqxrku osQ }kjk rFkk dj ,d=khdj.k
71
ljdkjh ctV ,oa
vFkZO;oLFkk
2018-19
72
lef"V vFkZ'kkL=k
,d ifjp;
osQ }kjk ?kjsyw {ks=k dh Ikz;ksT; vk; dks izHkkfor dj ldrk gSA bl izdkj] ljdkj vk; osQ
forj.k dks IkfjofrZr dj ldrh gS rFkk lekt dks vk;&forj.k dh ,d ,slh fLFkfr esa igq¡pk
ldrh gS ftls U;k;&laxr ekuk tk,A ;g forj.k dk;Z gSA
ljdkjh ctV dk fLFkjhdj.k dk;Z
ljdkj dks vk; rFkk jkstxkj esa mRkkj&p<+ko dks Hkh de djuk gksrk gSA vFkZO;oLFkk esa] jkstxkj
dk rFkk dherksa dk Lrj oqQy ek¡x Ikj fuHkZj djrk gS rFkk oqQy ek¡x] ljdkj osQ vfrfjDr futh
{ks=k osQ yk[kksa&djksM+ksa dkjdksa osQ O;fDrxr fu.kZ;ksa ij Hkh fuHkZj djrh gSA ;s fu.kZ; Hkh dbZa
dkjdksa] tSls vk; rFkk lk[k dh miYkC/rk ij fuHkZj djrs gSaA fdlh Hkh le; esa ,slk gks ldrk
gS fd ekax dk Lrj] Je rFkk vFkZO;oLFkk osQ vU; lalk/uksa osQ Ikw.kZ mi;ksx osQ fy, vi;kZIr
gksA vc D;ksafd etnwjh dh nj rFkk dhersa ,d Lrj osQ ckn vksj uhps ugha fxjrh] jkstxkj Lor%
vius iwoZdkfyd Lrj ij ugha Ikgq¡prkA ljdkj dks lexz ek¡x dk Lrj c<+kus osQ fy,
vFkZO;oLFkk esa gLr{ksi djuk IkM+rk gSA
nwljh vksj] dbZ ckj ,slk Hkh gks ldrk gS fd vf/d jkstxkj dh fLFkfr esa ek¡x miyC/
mRiknu ls vf/d gks tk,_ ftlls eqnzk&LiQhfr dh laHkkouk gks ldrh gSA ,slh fLFkfr esa] ek¡x
dks de djus osQ fy, izfrca/kRed mik;ksa dh vko';drk gks ldrh gSA
ljdkj dk gLr{ksi] pkgs og ek¡x dk foLrkj djus osQ fy, gks vFkok bls de djus osQ
fy,] fLFkjhdj.k dk;Z dgykrk gSA
5-1-2 izkfIr;ksa dk oxhZdj.k
jktLo IkzkfIr;k¡% jktLo IkzkfIr;k¡ os IkzkfIr;k¡ gSa ftudk nkok ljdkj ls ugha fd;k tk ldrkA
vr% bUgsa xSj&izfrns; dgk tkrk gSA bUgsa dj rFkk xSj&dj jktLo esa foHkkftr fd;k tkrk gSA
dj&jktLo] tks fd jktLo izkfIr;ksa dk ,d egRoiw.kZ Hkkx gS] dks dkiQh le; ls izR;{k djksa
(oS;fDrd vk; dj rFkk IkQekZsa osQ fy, fuxe dj) rFkk vizR;{k dj] tSls mRiknu dj (ns'k
esa mRikfnr oLrqvksa ij yxk, x, dj)] lhek'kqYd (vk;kfrr rFkk fu;kZfrr oLrqvksa ij yxk,
x, dj) rFkk lsok dj
1
A
vU; izR;{k djksa] tSls lEifÙk dj] migkj dj rFkk laifÙk 'kqYd (vc lekIr) ls dHkh Hkh cgqr
jktLo dk laxzg ugha gqvk gS] rFkk blhfy, bUgs ^dkxth dj* Hkh dgk tkrk gSA
iqufoZrj.k osQ mís'; dh izkfIr vk; ij izxfr'khy djkjksi.k osQ ekè;e ls fd;k tkrk gSA
blosQ varxZr tSls&tSls vk; c<+rh gS] oSls&oSls dj dh nj m¡Qph gksrh tkrh gSA iQeks± ij
vkuqikfrd vkèkkj ij dj yxk, tkrs gSaA dj dh nj ykHk;qDr vk; dk ,d fo'ks"k vuqikr gksrh
gSA thou osQ fy, vfuok;Z oLrqvksa dks mRikn dj ls eqDr j[kk tkrk gS vFkok mu ij dj
dh nj fuEu gksrh gSA lq[k vkSj vèkZ&foykflrk dh oLrqvksa ij lkekU; nj ls dj yxk;k tkrk
gS] tcfd iw.kZ&foykflrk lacaèkh oLrqvksa] rackowQ vkSj isVªksfy;e mRiknksaijdj dhnj dkiQh
m¡Qph gksrh gSA
osaQnz ljdkj osQ xSj&dj jktLo esa eq[; :i ls] osaQnz ljdkj }kjk tkjh Í.k ld C;kt
izkfIr;k¡] ljdkj osQ fuos'k ls izkIr ykHkka'k vkSj ykHk rFkk ljdkj }kjk iznku dh x;h lsokvksa
1
Hkkjrh; dj Ikz.kkyh esa GST (oLrq ,oe~ lsok dj) osQ Ikzos'k osQ lkFk ,d fo'kky ifjorZu gqvkA ;g dj (GST)
oLrqvksa rFkk lsokvksa] nksuksa Ikj yxk;k tk,xk rFkk osQUnz] 28 jkT;ksa rFkk 7 osQUnz&'kkflr izns'kksa }kjk 1 tqykbZ 2017
ls ykxw fd;k x;kA
2018-19
Page 4


vè;k; 5
ljdkjh ctV ,oa vFkZO;oLFkk
IkzFke vè;k; esa geus ljdkj dk ifjp; jkT; osQ :i esa djok;k FkkA geus
dgk Fkk fd futh {ks=k osQ vfrfjDr] ljdkj gksrh gS tks ,d egRoiw.kZ Hkwfedk
fuHkkrh gSA ,d vFkZO;oLFkk] ftlesa futh {ks=k rFkk ljdkjh {ks=k nksuksa gks] fHkfJr
vFkZO;oLFkk dgykrh gSA ,sls cgqr ls rjhosQ gSa ftuls ljdkj thou osQ vkfFkZd
igyw dks izHkkfor djrh gSA bl vè;k; esa] ge osQoy mu dk;ksZa dh O;k[;k
djsaxs tks ljdkjh ctV osQ ekè;e ls fd, tkrs gSaA
;g vè;k; bl Ikzdkj gSA [kaM 5-1 esa ge ljdkjh ctV osQ vo;oksa dks
IkzLrqr djsaxs rkfd ljdkjh vkxe osQ lzksrksa rFkk ljdkjh O;; dh fof/;ksa dks
le>k;k tk losQA [kaM 5-2 esa] ge larqfyr] vf/D; rFkk ?kkVs osQ ctV dh
O;k[;k djsaxs rkfd O;; rFkk oqQy vkxe esa varj dks Li"V fd;k tk losQA ge
;gk¡ fo'ks"k :Ik ls ctV osQ ?kkVksa osQ izdkj] muosQ fufgrkFkZ rFkk bUgas fu;af=kr
j[kus osQ mik;ksa dh O;k[;k djsaxsA ckWDl 5-1 jktdks"kh; uhfr rFkk xq.kd dh
ljy O;k[;k djrk gSA ljdkj }kjk fuHkkbZ xbZ Hkwfedk dk blosQ ?kkVksa osQ fy,
Hkh fufgrkFkZ gSa tks vkxs ljdkjh Í.k dks IkzHkkfor djrs gSaA ;g vè;k;
lkoZtfud Í.k osQ fo'ys"k.k osQ lkFk lekIr gksrk gSA
5-1 ljdkjh ctVµvFkZ rFkk blosQ vo;o
lafo/ku dh /kjk 112 osQ vuqlkj] gj foÙkh; o"kZ (1vizSy ls 31 ekpZ rd)
osQ fy,] vuqekfur izkfIr;ksa rFkk [kpksZa dk C;kSjk laln esa is'k djuk ljdkj dh
laoS/kfud dÙkZO; gSA ;g ^okf"kZd foÙkh; C;kSjk* ljdkj dk eq[; ctV laca/h ?kks"k.kk
Ik=k gksrk gSA gkyk¡fd ctV ?kks"k.kk i=k dk laca/] ,d gh foÙkh; o"kZ osQ fy,
gksrk gS] ysfdu bldk IkzHkko vkus okys dkiQh lkyksa rd jgrk gSA
vr% nks rjg osQ [kkrs foÙkh; o"kZ ls lacaf/r gSa mUgas osQoy jktLo [kkrs
esa 'kkfey fd;k x;k (ftls jktLo ctV Hkh dgrs gS rFkk ftudk laca/ ljdkj dh
laifÙk rFkk nsunkfj;ksa ls gksrk gS] i¡wthxr ctV Hkh dgk tkrk gSA) bu [kkrksa dks
le>us osQ fy,] igys ljdkjh ctV osQ mís';ksa dks le>uk egRoiw.kZ gSA
5-1-1 ljdkjh ctV osQ mís';
ljdkj tu&dY;k.k c<+kus esa cgqr egRoiw.kZ Hkwfedk fuHkkrh gSA blosQ fy,]
ljdkj vFkZO;oLFkk esa vusd izdkj ls gLr{ksi djrh gSA
2018-19
ljdkjh ctV dk vkcaVu dk;Z
ljdkj fuf'pr oLrqvksa rFkk lsokvksa dks miyC/ djokrh gS] ftUgas cktkj&ra=k osQ }kjk miyC/
ugha djok;k tk ldrk vFkkZr~ miHkksDrkvksa rFkk mRikndksa esa fofue; osQ }kjk miyC/ ugha
djok;k tk ldrkA bl izdkj dh oLrqvksa osQ mnkgj.k gSaµjk"Vªh; lqj{kk] lM+osQa rFkk ljdkjh
iz'kklu] ftUgsa lkoZtfud oLrq,¡ dgk tkrk gSA
;g le>us osQ fy,] fd lkoZtfud oLrqvksa dh iwfrZ ljdkj dks D;ksa djuh iM+rh gS] gesa
futh oLrqvksa tSls diM+s] dkj] [kk| lkexzh rFkk lkoZtfud oLrqvksa esa varj le>uk gksxkA buesa
nks eq[; varj gSaA igyk rks ;g] fd lkoZtfud oLrq,¡ lHkh osQ fy, miyC/ gSa rFkk buosQ ykHk
fdlh ,d fo'ks"k miHkksDrk rd gh lhfer ugha gSaA mnkgj.k osQ fy,] ;fn ,d O;fDr pkWdysV
[kkrk gS ;k deht igurk gS] rks ;s oLrq,¡ vU; O;fDr;ksa osQ fy, miyC/ ugha jgsaxhA ;g dgk
tk ldrk gS fd bl O;fDr osQ miHkksx rFkk vU; O;fDr;ksa osQ mi;ksx esa Ikzfr}anh laca/ gSA
ysfdu ;fn ge lkoZtfud ikoZQ ;k ok;q iznw"k.k fu;af=kr djus osQ mik;ksa dh ckr djsa] rks buosQ
ykHk lHkh osQ fy;s miyC/ gksaxsA ,d O;fDr }kjk ,d oLrq dk miHkksx nwljksa osQ fy, mlosQ
mi;ksx dh miyC/rk dks de ugha djsxkA vr% ,d lkFk dbZ yksx budk ykHk mBk ldrs gSa]
vFkkZr~ ;gk¡ dbZ yksxksa dk miHkksx izfr}ankRed ugha gksxkA
nwljs] futh oLrqvksa osQ lUnHkZ esa] tks O;fDr oLrqvksa osQ fy, Hkqxrku ugha djrk] mls budk
ykHk mBkus ls oafpr fd;k tk ldrk gSA ;fn vki fVdV u [kjhnsa] rks vkidks flusek ?kj esa
fiQYe ns[kus dh vuqefr ugha feysxhA ysfdu lkoZtfud oLrqvksa osQ lUnHkZ esa] fdlh dks Hkh
oLrq dk ykHk mBkus ls oafpr djus dk dksbZ lkè; (dkjxj) rjhdk ugha gSA blhfy, lkoZtfud
oLrqvksa dks xSj&viotZuh; dgk tkrk gSA ;fn oqQN miHkksDrk Hkqxrku ugha Hkh djrs gSa rks Hkh
lkoZtfud oLrqvksa osQ fy, 'kqYd ,df=kr djuk dfBu gh ugha] vfirq cgqr ckj vlaHko gks
tkrk gSA bu Hkqxrku fn, fcuk mi;ksx djus okyksa dks eqÝr[kksj dgk tkrk gSA miHkksDrk ,sfPNd
:i ls mu phtksa osQ fy, Hkqxrku ugha djsaxs] ftUgsa os eqÝr esa izkIr dj ldrs gSa ;k ftUkosQ
fy, ekfydkuk vf/dkj vuU; (Li"V) ugha gSA mRiknd rFkk miHkksDrk osQ chp Hkqxrku
izfØ;k osQ }kjk LFkkfir gksus okyh dM+h VwV tkrh gSA ,sls esa] bl izdkj dh oLrqvksa dks miYkC/
djokus osQ fy, ljdkj dk vkxs vkuk t:jh gSA
lkoZtfud izko/ku rFkk lkoZtfud mRiknu esa vUrj gksrk gSA oLrqvksa dh lkoZtfud {ks=k
}kjk vfHkizk; gS fd budk foRriks"k.k ctV osQ }kjk gksrk gS rFkk fcuk dksbZ izR;{k Hkqxrku fd,
budk mi;ksx fd;k tk ldrk gSA lkoZtfud oLrqvksa dk mRiknu futh {ks=k osQ }kjk ;k ljdkj
osQ }kjk fd;k tk ldrk gSA tc oLrqvksa dk mRiknu lh/s ljdkj }kjk fd;k tkrk gS] rks bls
lkoZtfud mRiknu dgk tkrk gSA ljdkj }kjk lkoZtfud oLrqvksa dh vkiwfrZ dks vkcaVu dk;Z
dgk tkrk gSA
ljdkjh ctV dk iqu% vkcaVu dk;Z
vè;k; nks ls gesa irk gS fd ns'k dh oqQy jk"Vªh; vk; dk Ikzokg ;k rks futh {ks=k dh vksj
gksrk gS] vFkkZr~ iQeksZa rFkk ?kjsyw {ks=k dh vksj (ftls futh vk; dgk tkrk gS) ;k ljdkj dh
vksj (ftls lkoZtfud vk; dgk tkrk gS)A futh vk; esa ls tks Hkkx varr% ?kjsyw {ks=k rd
Ikgq¡prk gS] mls oS;fDrd vk; dgk tkrk gS] rFkk mlesa ls ftl Hkkx dks [kpZ fd;k tk ldrk
gS] og Hkkx iz;ksT; vk; dgykrk gSA ljdkjh {ks=k gLrkarj.k Hkqxrku osQ }kjk rFkk dj ,d=khdj.k
71
ljdkjh ctV ,oa
vFkZO;oLFkk
2018-19
72
lef"V vFkZ'kkL=k
,d ifjp;
osQ }kjk ?kjsyw {ks=k dh Ikz;ksT; vk; dks izHkkfor dj ldrk gSA bl izdkj] ljdkj vk; osQ
forj.k dks IkfjofrZr dj ldrh gS rFkk lekt dks vk;&forj.k dh ,d ,slh fLFkfr esa igq¡pk
ldrh gS ftls U;k;&laxr ekuk tk,A ;g forj.k dk;Z gSA
ljdkjh ctV dk fLFkjhdj.k dk;Z
ljdkj dks vk; rFkk jkstxkj esa mRkkj&p<+ko dks Hkh de djuk gksrk gSA vFkZO;oLFkk esa] jkstxkj
dk rFkk dherksa dk Lrj oqQy ek¡x Ikj fuHkZj djrk gS rFkk oqQy ek¡x] ljdkj osQ vfrfjDr futh
{ks=k osQ yk[kksa&djksM+ksa dkjdksa osQ O;fDrxr fu.kZ;ksa ij Hkh fuHkZj djrh gSA ;s fu.kZ; Hkh dbZa
dkjdksa] tSls vk; rFkk lk[k dh miYkC/rk ij fuHkZj djrs gSaA fdlh Hkh le; esa ,slk gks ldrk
gS fd ekax dk Lrj] Je rFkk vFkZO;oLFkk osQ vU; lalk/uksa osQ Ikw.kZ mi;ksx osQ fy, vi;kZIr
gksA vc D;ksafd etnwjh dh nj rFkk dhersa ,d Lrj osQ ckn vksj uhps ugha fxjrh] jkstxkj Lor%
vius iwoZdkfyd Lrj ij ugha Ikgq¡prkA ljdkj dks lexz ek¡x dk Lrj c<+kus osQ fy,
vFkZO;oLFkk esa gLr{ksi djuk IkM+rk gSA
nwljh vksj] dbZ ckj ,slk Hkh gks ldrk gS fd vf/d jkstxkj dh fLFkfr esa ek¡x miyC/
mRiknu ls vf/d gks tk,_ ftlls eqnzk&LiQhfr dh laHkkouk gks ldrh gSA ,slh fLFkfr esa] ek¡x
dks de djus osQ fy, izfrca/kRed mik;ksa dh vko';drk gks ldrh gSA
ljdkj dk gLr{ksi] pkgs og ek¡x dk foLrkj djus osQ fy, gks vFkok bls de djus osQ
fy,] fLFkjhdj.k dk;Z dgykrk gSA
5-1-2 izkfIr;ksa dk oxhZdj.k
jktLo IkzkfIr;k¡% jktLo IkzkfIr;k¡ os IkzkfIr;k¡ gSa ftudk nkok ljdkj ls ugha fd;k tk ldrkA
vr% bUgsa xSj&izfrns; dgk tkrk gSA bUgsa dj rFkk xSj&dj jktLo esa foHkkftr fd;k tkrk gSA
dj&jktLo] tks fd jktLo izkfIr;ksa dk ,d egRoiw.kZ Hkkx gS] dks dkiQh le; ls izR;{k djksa
(oS;fDrd vk; dj rFkk IkQekZsa osQ fy, fuxe dj) rFkk vizR;{k dj] tSls mRiknu dj (ns'k
esa mRikfnr oLrqvksa ij yxk, x, dj)] lhek'kqYd (vk;kfrr rFkk fu;kZfrr oLrqvksa ij yxk,
x, dj) rFkk lsok dj
1
A
vU; izR;{k djksa] tSls lEifÙk dj] migkj dj rFkk laifÙk 'kqYd (vc lekIr) ls dHkh Hkh cgqr
jktLo dk laxzg ugha gqvk gS] rFkk blhfy, bUgs ^dkxth dj* Hkh dgk tkrk gSA
iqufoZrj.k osQ mís'; dh izkfIr vk; ij izxfr'khy djkjksi.k osQ ekè;e ls fd;k tkrk gSA
blosQ varxZr tSls&tSls vk; c<+rh gS] oSls&oSls dj dh nj m¡Qph gksrh tkrh gSA iQeks± ij
vkuqikfrd vkèkkj ij dj yxk, tkrs gSaA dj dh nj ykHk;qDr vk; dk ,d fo'ks"k vuqikr gksrh
gSA thou osQ fy, vfuok;Z oLrqvksa dks mRikn dj ls eqDr j[kk tkrk gS vFkok mu ij dj
dh nj fuEu gksrh gSA lq[k vkSj vèkZ&foykflrk dh oLrqvksa ij lkekU; nj ls dj yxk;k tkrk
gS] tcfd iw.kZ&foykflrk lacaèkh oLrqvksa] rackowQ vkSj isVªksfy;e mRiknksaijdj dhnj dkiQh
m¡Qph gksrh gSA
osaQnz ljdkj osQ xSj&dj jktLo esa eq[; :i ls] osaQnz ljdkj }kjk tkjh Í.k ld C;kt
izkfIr;k¡] ljdkj osQ fuos'k ls izkIr ykHkka'k vkSj ykHk rFkk ljdkj }kjk iznku dh x;h lsokvksa
1
Hkkjrh; dj Ikz.kkyh esa GST (oLrq ,oe~ lsok dj) osQ Ikzos'k osQ lkFk ,d fo'kky ifjorZu gqvkA ;g dj (GST)
oLrqvksa rFkk lsokvksa] nksuksa Ikj yxk;k tk,xk rFkk osQUnz] 28 jkT;ksa rFkk 7 osQUnz&'kkflr izns'kksa }kjk 1 tqykbZ 2017
ls ykxw fd;k x;kA
2018-19
73
ljdkjh ctV ,oa
vFkZO;oLFkk
ls izkIr 'kqYd vkSj vU; izkfIr;k¡ vkfn 'kkfey gSaA blosQ varxZr fons'kksa vkSj varjkZ"Vªh; laxBuksa
}kjk iznku fd;s tkus okys udn lgk;rk vuqnku Hkh 'kkfey fd, tkrs gSaA
jktLo izkfIr osQ vkdyu esa foÙk foèks;d
2
 esa fd;s x, dj izLrko osQ izHkkoksa ij fopkj fd;k
tkrk gSA
Ikw¡thxr IkzkfIr;k¡% ljdkj dks Í.kksa osQ :i esa Hkh /ujkf'k feyrh gS ;k laifÙk dks cspus ls
HkhA ftu laLFkkvksa ls Í.k fy;k x;k gS] mUgas bldh vnk;xh Hkh djuh gksrh gSA vr% Í.kksa
ls ns;rk iSnk gksrh gSA blh izdkj ljdkjh laifÙk dh fcØh (tSls lkoZtfud {ks=k osQ miØeksa
}kjk vius 'ks;jksa (va'kksa) dh fcØh] ftls lkoZtfud {ks=k osQ miØeksa dk fofuos'k Hkh dgrs gSa)
ls ljdkj dh foRrh; laifÙk;ksa dh ek=kk de gks tkrh gSA ljdkj dh ,slh lHkh izkfIr;k¡] ftuls
ns;rk iSnk gks ;k foRrh; laifÙk;ksa de gksa] iwathxr izkfIr;k¡ dgykrh gSaA tc ljdkj u;s Í.k
ysrh gS rks bl dk vFkZ ;g gS fd bl Í.k dks ykSVk;k tk;sxk vkSj bu ij c;ku fn;k tk;sxkA
blh Hkkafr tc ljdkj fdlh vkfLr dks csprh gS rks bl dk vFkZ gS fd Hkfo"; ls blls vk;
lekIr gks tk;sxhA bl izdkj] ;s IkzkfIr;k¡ Í.k&mRiknd ;k xSj&Í.k mRiknd gks ldrh gSaA
5-1-3 iw¡thxr ys[kk
jktLo O;;% jktLo O;; osQUnz ljdkj dk HkkSfrd ;k foÙkh; ifjlaifÙk;ksa osQ l`tu osQ
vfrfjDr vU; mís';ksa osQ fy, fd;k x;k O;; gSA jktLo O;; dk lacaèk ljdkjh foHkkxksa osQ
lkekU; dk;ks± rFkk fofoèk lsokvksa] ljdkj }kjk mixr ½.k C;kt vnk;xh] jkT; ljdkjksa vkSj
vU; nyksa dks iznÙk vuqnkuksa (;|fi oqQN vuqnkuksa ls ifjlaifÙk;ksa dk l`tu Hkh gks ldrk gS)
vkfn ij fd;s x, O;; ls gksrk gSA
ctVh; nLrkost esa oqQy jktLo O;; dks ;kstukxr vkSj xSj&;kstukxr O;; enksa esa ck¡Vk
tkrk gSA ;kstukxr jktLoxr O;; dk lacaèk osaQnzh; ;kstukvksa (iapo"khZ; ;kstukvksa) vkSj jkT;ksa
2
foÙk foèks;d ftls okf"kZd foÙkh; fooj.k osQ lkFk gh izLrqr fd;k tkrk gS] osQ varxZr ctV esa fd, x, dj izLrkoksa
dks ykxw djus] fujLr djus] NwV nsus] cnyus vFkok fofu;eu lacaèkh fo"k;ksa dk foLrkj ls o.kZu gksrk gSA
js[kkfp=k 1% ljdkjh ctV osQ ?kVd
2018-19
Page 5


vè;k; 5
ljdkjh ctV ,oa vFkZO;oLFkk
IkzFke vè;k; esa geus ljdkj dk ifjp; jkT; osQ :i esa djok;k FkkA geus
dgk Fkk fd futh {ks=k osQ vfrfjDr] ljdkj gksrh gS tks ,d egRoiw.kZ Hkwfedk
fuHkkrh gSA ,d vFkZO;oLFkk] ftlesa futh {ks=k rFkk ljdkjh {ks=k nksuksa gks] fHkfJr
vFkZO;oLFkk dgykrh gSA ,sls cgqr ls rjhosQ gSa ftuls ljdkj thou osQ vkfFkZd
igyw dks izHkkfor djrh gSA bl vè;k; esa] ge osQoy mu dk;ksZa dh O;k[;k
djsaxs tks ljdkjh ctV osQ ekè;e ls fd, tkrs gSaA
;g vè;k; bl Ikzdkj gSA [kaM 5-1 esa ge ljdkjh ctV osQ vo;oksa dks
IkzLrqr djsaxs rkfd ljdkjh vkxe osQ lzksrksa rFkk ljdkjh O;; dh fof/;ksa dks
le>k;k tk losQA [kaM 5-2 esa] ge larqfyr] vf/D; rFkk ?kkVs osQ ctV dh
O;k[;k djsaxs rkfd O;; rFkk oqQy vkxe esa varj dks Li"V fd;k tk losQA ge
;gk¡ fo'ks"k :Ik ls ctV osQ ?kkVksa osQ izdkj] muosQ fufgrkFkZ rFkk bUgas fu;af=kr
j[kus osQ mik;ksa dh O;k[;k djsaxsA ckWDl 5-1 jktdks"kh; uhfr rFkk xq.kd dh
ljy O;k[;k djrk gSA ljdkj }kjk fuHkkbZ xbZ Hkwfedk dk blosQ ?kkVksa osQ fy,
Hkh fufgrkFkZ gSa tks vkxs ljdkjh Í.k dks IkzHkkfor djrs gSaA ;g vè;k;
lkoZtfud Í.k osQ fo'ys"k.k osQ lkFk lekIr gksrk gSA
5-1 ljdkjh ctVµvFkZ rFkk blosQ vo;o
lafo/ku dh /kjk 112 osQ vuqlkj] gj foÙkh; o"kZ (1vizSy ls 31 ekpZ rd)
osQ fy,] vuqekfur izkfIr;ksa rFkk [kpksZa dk C;kSjk laln esa is'k djuk ljdkj dh
laoS/kfud dÙkZO; gSA ;g ^okf"kZd foÙkh; C;kSjk* ljdkj dk eq[; ctV laca/h ?kks"k.kk
Ik=k gksrk gSA gkyk¡fd ctV ?kks"k.kk i=k dk laca/] ,d gh foÙkh; o"kZ osQ fy,
gksrk gS] ysfdu bldk IkzHkko vkus okys dkiQh lkyksa rd jgrk gSA
vr% nks rjg osQ [kkrs foÙkh; o"kZ ls lacaf/r gSa mUgas osQoy jktLo [kkrs
esa 'kkfey fd;k x;k (ftls jktLo ctV Hkh dgrs gS rFkk ftudk laca/ ljdkj dh
laifÙk rFkk nsunkfj;ksa ls gksrk gS] i¡wthxr ctV Hkh dgk tkrk gSA) bu [kkrksa dks
le>us osQ fy,] igys ljdkjh ctV osQ mís';ksa dks le>uk egRoiw.kZ gSA
5-1-1 ljdkjh ctV osQ mís';
ljdkj tu&dY;k.k c<+kus esa cgqr egRoiw.kZ Hkwfedk fuHkkrh gSA blosQ fy,]
ljdkj vFkZO;oLFkk esa vusd izdkj ls gLr{ksi djrh gSA
2018-19
ljdkjh ctV dk vkcaVu dk;Z
ljdkj fuf'pr oLrqvksa rFkk lsokvksa dks miyC/ djokrh gS] ftUgas cktkj&ra=k osQ }kjk miyC/
ugha djok;k tk ldrk vFkkZr~ miHkksDrkvksa rFkk mRikndksa esa fofue; osQ }kjk miyC/ ugha
djok;k tk ldrkA bl izdkj dh oLrqvksa osQ mnkgj.k gSaµjk"Vªh; lqj{kk] lM+osQa rFkk ljdkjh
iz'kklu] ftUgsa lkoZtfud oLrq,¡ dgk tkrk gSA
;g le>us osQ fy,] fd lkoZtfud oLrqvksa dh iwfrZ ljdkj dks D;ksa djuh iM+rh gS] gesa
futh oLrqvksa tSls diM+s] dkj] [kk| lkexzh rFkk lkoZtfud oLrqvksa esa varj le>uk gksxkA buesa
nks eq[; varj gSaA igyk rks ;g] fd lkoZtfud oLrq,¡ lHkh osQ fy, miyC/ gSa rFkk buosQ ykHk
fdlh ,d fo'ks"k miHkksDrk rd gh lhfer ugha gSaA mnkgj.k osQ fy,] ;fn ,d O;fDr pkWdysV
[kkrk gS ;k deht igurk gS] rks ;s oLrq,¡ vU; O;fDr;ksa osQ fy, miyC/ ugha jgsaxhA ;g dgk
tk ldrk gS fd bl O;fDr osQ miHkksx rFkk vU; O;fDr;ksa osQ mi;ksx esa Ikzfr}anh laca/ gSA
ysfdu ;fn ge lkoZtfud ikoZQ ;k ok;q iznw"k.k fu;af=kr djus osQ mik;ksa dh ckr djsa] rks buosQ
ykHk lHkh osQ fy;s miyC/ gksaxsA ,d O;fDr }kjk ,d oLrq dk miHkksx nwljksa osQ fy, mlosQ
mi;ksx dh miyC/rk dks de ugha djsxkA vr% ,d lkFk dbZ yksx budk ykHk mBk ldrs gSa]
vFkkZr~ ;gk¡ dbZ yksxksa dk miHkksx izfr}ankRed ugha gksxkA
nwljs] futh oLrqvksa osQ lUnHkZ esa] tks O;fDr oLrqvksa osQ fy, Hkqxrku ugha djrk] mls budk
ykHk mBkus ls oafpr fd;k tk ldrk gSA ;fn vki fVdV u [kjhnsa] rks vkidks flusek ?kj esa
fiQYe ns[kus dh vuqefr ugha feysxhA ysfdu lkoZtfud oLrqvksa osQ lUnHkZ esa] fdlh dks Hkh
oLrq dk ykHk mBkus ls oafpr djus dk dksbZ lkè; (dkjxj) rjhdk ugha gSA blhfy, lkoZtfud
oLrqvksa dks xSj&viotZuh; dgk tkrk gSA ;fn oqQN miHkksDrk Hkqxrku ugha Hkh djrs gSa rks Hkh
lkoZtfud oLrqvksa osQ fy, 'kqYd ,df=kr djuk dfBu gh ugha] vfirq cgqr ckj vlaHko gks
tkrk gSA bu Hkqxrku fn, fcuk mi;ksx djus okyksa dks eqÝr[kksj dgk tkrk gSA miHkksDrk ,sfPNd
:i ls mu phtksa osQ fy, Hkqxrku ugha djsaxs] ftUgsa os eqÝr esa izkIr dj ldrs gSa ;k ftUkosQ
fy, ekfydkuk vf/dkj vuU; (Li"V) ugha gSA mRiknd rFkk miHkksDrk osQ chp Hkqxrku
izfØ;k osQ }kjk LFkkfir gksus okyh dM+h VwV tkrh gSA ,sls esa] bl izdkj dh oLrqvksa dks miYkC/
djokus osQ fy, ljdkj dk vkxs vkuk t:jh gSA
lkoZtfud izko/ku rFkk lkoZtfud mRiknu esa vUrj gksrk gSA oLrqvksa dh lkoZtfud {ks=k
}kjk vfHkizk; gS fd budk foRriks"k.k ctV osQ }kjk gksrk gS rFkk fcuk dksbZ izR;{k Hkqxrku fd,
budk mi;ksx fd;k tk ldrk gSA lkoZtfud oLrqvksa dk mRiknu futh {ks=k osQ }kjk ;k ljdkj
osQ }kjk fd;k tk ldrk gSA tc oLrqvksa dk mRiknu lh/s ljdkj }kjk fd;k tkrk gS] rks bls
lkoZtfud mRiknu dgk tkrk gSA ljdkj }kjk lkoZtfud oLrqvksa dh vkiwfrZ dks vkcaVu dk;Z
dgk tkrk gSA
ljdkjh ctV dk iqu% vkcaVu dk;Z
vè;k; nks ls gesa irk gS fd ns'k dh oqQy jk"Vªh; vk; dk Ikzokg ;k rks futh {ks=k dh vksj
gksrk gS] vFkkZr~ iQeksZa rFkk ?kjsyw {ks=k dh vksj (ftls futh vk; dgk tkrk gS) ;k ljdkj dh
vksj (ftls lkoZtfud vk; dgk tkrk gS)A futh vk; esa ls tks Hkkx varr% ?kjsyw {ks=k rd
Ikgq¡prk gS] mls oS;fDrd vk; dgk tkrk gS] rFkk mlesa ls ftl Hkkx dks [kpZ fd;k tk ldrk
gS] og Hkkx iz;ksT; vk; dgykrk gSA ljdkjh {ks=k gLrkarj.k Hkqxrku osQ }kjk rFkk dj ,d=khdj.k
71
ljdkjh ctV ,oa
vFkZO;oLFkk
2018-19
72
lef"V vFkZ'kkL=k
,d ifjp;
osQ }kjk ?kjsyw {ks=k dh Ikz;ksT; vk; dks izHkkfor dj ldrk gSA bl izdkj] ljdkj vk; osQ
forj.k dks IkfjofrZr dj ldrh gS rFkk lekt dks vk;&forj.k dh ,d ,slh fLFkfr esa igq¡pk
ldrh gS ftls U;k;&laxr ekuk tk,A ;g forj.k dk;Z gSA
ljdkjh ctV dk fLFkjhdj.k dk;Z
ljdkj dks vk; rFkk jkstxkj esa mRkkj&p<+ko dks Hkh de djuk gksrk gSA vFkZO;oLFkk esa] jkstxkj
dk rFkk dherksa dk Lrj oqQy ek¡x Ikj fuHkZj djrk gS rFkk oqQy ek¡x] ljdkj osQ vfrfjDr futh
{ks=k osQ yk[kksa&djksM+ksa dkjdksa osQ O;fDrxr fu.kZ;ksa ij Hkh fuHkZj djrh gSA ;s fu.kZ; Hkh dbZa
dkjdksa] tSls vk; rFkk lk[k dh miYkC/rk ij fuHkZj djrs gSaA fdlh Hkh le; esa ,slk gks ldrk
gS fd ekax dk Lrj] Je rFkk vFkZO;oLFkk osQ vU; lalk/uksa osQ Ikw.kZ mi;ksx osQ fy, vi;kZIr
gksA vc D;ksafd etnwjh dh nj rFkk dhersa ,d Lrj osQ ckn vksj uhps ugha fxjrh] jkstxkj Lor%
vius iwoZdkfyd Lrj ij ugha Ikgq¡prkA ljdkj dks lexz ek¡x dk Lrj c<+kus osQ fy,
vFkZO;oLFkk esa gLr{ksi djuk IkM+rk gSA
nwljh vksj] dbZ ckj ,slk Hkh gks ldrk gS fd vf/d jkstxkj dh fLFkfr esa ek¡x miyC/
mRiknu ls vf/d gks tk,_ ftlls eqnzk&LiQhfr dh laHkkouk gks ldrh gSA ,slh fLFkfr esa] ek¡x
dks de djus osQ fy, izfrca/kRed mik;ksa dh vko';drk gks ldrh gSA
ljdkj dk gLr{ksi] pkgs og ek¡x dk foLrkj djus osQ fy, gks vFkok bls de djus osQ
fy,] fLFkjhdj.k dk;Z dgykrk gSA
5-1-2 izkfIr;ksa dk oxhZdj.k
jktLo IkzkfIr;k¡% jktLo IkzkfIr;k¡ os IkzkfIr;k¡ gSa ftudk nkok ljdkj ls ugha fd;k tk ldrkA
vr% bUgsa xSj&izfrns; dgk tkrk gSA bUgsa dj rFkk xSj&dj jktLo esa foHkkftr fd;k tkrk gSA
dj&jktLo] tks fd jktLo izkfIr;ksa dk ,d egRoiw.kZ Hkkx gS] dks dkiQh le; ls izR;{k djksa
(oS;fDrd vk; dj rFkk IkQekZsa osQ fy, fuxe dj) rFkk vizR;{k dj] tSls mRiknu dj (ns'k
esa mRikfnr oLrqvksa ij yxk, x, dj)] lhek'kqYd (vk;kfrr rFkk fu;kZfrr oLrqvksa ij yxk,
x, dj) rFkk lsok dj
1
A
vU; izR;{k djksa] tSls lEifÙk dj] migkj dj rFkk laifÙk 'kqYd (vc lekIr) ls dHkh Hkh cgqr
jktLo dk laxzg ugha gqvk gS] rFkk blhfy, bUgs ^dkxth dj* Hkh dgk tkrk gSA
iqufoZrj.k osQ mís'; dh izkfIr vk; ij izxfr'khy djkjksi.k osQ ekè;e ls fd;k tkrk gSA
blosQ varxZr tSls&tSls vk; c<+rh gS] oSls&oSls dj dh nj m¡Qph gksrh tkrh gSA iQeks± ij
vkuqikfrd vkèkkj ij dj yxk, tkrs gSaA dj dh nj ykHk;qDr vk; dk ,d fo'ks"k vuqikr gksrh
gSA thou osQ fy, vfuok;Z oLrqvksa dks mRikn dj ls eqDr j[kk tkrk gS vFkok mu ij dj
dh nj fuEu gksrh gSA lq[k vkSj vèkZ&foykflrk dh oLrqvksa ij lkekU; nj ls dj yxk;k tkrk
gS] tcfd iw.kZ&foykflrk lacaèkh oLrqvksa] rackowQ vkSj isVªksfy;e mRiknksaijdj dhnj dkiQh
m¡Qph gksrh gSA
osaQnz ljdkj osQ xSj&dj jktLo esa eq[; :i ls] osaQnz ljdkj }kjk tkjh Í.k ld C;kt
izkfIr;k¡] ljdkj osQ fuos'k ls izkIr ykHkka'k vkSj ykHk rFkk ljdkj }kjk iznku dh x;h lsokvksa
1
Hkkjrh; dj Ikz.kkyh esa GST (oLrq ,oe~ lsok dj) osQ Ikzos'k osQ lkFk ,d fo'kky ifjorZu gqvkA ;g dj (GST)
oLrqvksa rFkk lsokvksa] nksuksa Ikj yxk;k tk,xk rFkk osQUnz] 28 jkT;ksa rFkk 7 osQUnz&'kkflr izns'kksa }kjk 1 tqykbZ 2017
ls ykxw fd;k x;kA
2018-19
73
ljdkjh ctV ,oa
vFkZO;oLFkk
ls izkIr 'kqYd vkSj vU; izkfIr;k¡ vkfn 'kkfey gSaA blosQ varxZr fons'kksa vkSj varjkZ"Vªh; laxBuksa
}kjk iznku fd;s tkus okys udn lgk;rk vuqnku Hkh 'kkfey fd, tkrs gSaA
jktLo izkfIr osQ vkdyu esa foÙk foèks;d
2
 esa fd;s x, dj izLrko osQ izHkkoksa ij fopkj fd;k
tkrk gSA
Ikw¡thxr IkzkfIr;k¡% ljdkj dks Í.kksa osQ :i esa Hkh /ujkf'k feyrh gS ;k laifÙk dks cspus ls
HkhA ftu laLFkkvksa ls Í.k fy;k x;k gS] mUgas bldh vnk;xh Hkh djuh gksrh gSA vr% Í.kksa
ls ns;rk iSnk gksrh gSA blh izdkj ljdkjh laifÙk dh fcØh (tSls lkoZtfud {ks=k osQ miØeksa
}kjk vius 'ks;jksa (va'kksa) dh fcØh] ftls lkoZtfud {ks=k osQ miØeksa dk fofuos'k Hkh dgrs gSa)
ls ljdkj dh foRrh; laifÙk;ksa dh ek=kk de gks tkrh gSA ljdkj dh ,slh lHkh izkfIr;k¡] ftuls
ns;rk iSnk gks ;k foRrh; laifÙk;ksa de gksa] iwathxr izkfIr;k¡ dgykrh gSaA tc ljdkj u;s Í.k
ysrh gS rks bl dk vFkZ ;g gS fd bl Í.k dks ykSVk;k tk;sxk vkSj bu ij c;ku fn;k tk;sxkA
blh Hkkafr tc ljdkj fdlh vkfLr dks csprh gS rks bl dk vFkZ gS fd Hkfo"; ls blls vk;
lekIr gks tk;sxhA bl izdkj] ;s IkzkfIr;k¡ Í.k&mRiknd ;k xSj&Í.k mRiknd gks ldrh gSaA
5-1-3 iw¡thxr ys[kk
jktLo O;;% jktLo O;; osQUnz ljdkj dk HkkSfrd ;k foÙkh; ifjlaifÙk;ksa osQ l`tu osQ
vfrfjDr vU; mís';ksa osQ fy, fd;k x;k O;; gSA jktLo O;; dk lacaèk ljdkjh foHkkxksa osQ
lkekU; dk;ks± rFkk fofoèk lsokvksa] ljdkj }kjk mixr ½.k C;kt vnk;xh] jkT; ljdkjksa vkSj
vU; nyksa dks iznÙk vuqnkuksa (;|fi oqQN vuqnkuksa ls ifjlaifÙk;ksa dk l`tu Hkh gks ldrk gS)
vkfn ij fd;s x, O;; ls gksrk gSA
ctVh; nLrkost esa oqQy jktLo O;; dks ;kstukxr vkSj xSj&;kstukxr O;; enksa esa ck¡Vk
tkrk gSA ;kstukxr jktLoxr O;; dk lacaèk osaQnzh; ;kstukvksa (iapo"khZ; ;kstukvksa) vkSj jkT;ksa
2
foÙk foèks;d ftls okf"kZd foÙkh; fooj.k osQ lkFk gh izLrqr fd;k tkrk gS] osQ varxZr ctV esa fd, x, dj izLrkoksa
dks ykxw djus] fujLr djus] NwV nsus] cnyus vFkok fofu;eu lacaèkh fo"k;ksa dk foLrkj ls o.kZu gksrk gSA
js[kkfp=k 1% ljdkjh ctV osQ ?kVd
2018-19
74
lef"V vFkZ'kkL=k
,d ifjp;
rFkk la?k&'kkflr izns'kksa dh ;kstuk osQ fy, osaQnzh; lgk;rk ls gSA xSj&;kstukxr O;; jktLo O;;
dk vis{kkÑr vfèkd egÙoiw.kZ ?kVd gS] ftlesa ljdkj }kjk iznÙk lkekU;] vkfFkZd vkSj
lkekftd lsokvksa ij O;kid O;; 'kkfey gksrs gSaA xSj&;kstukxr O;; osQ izeq[k enksa esa C;kt
vnk;xh] izfrj{kk lsok,¡] minku] osru vkSj isa'ku vkrs gSaA
ck”kkj ½.kksa] cká ½.kksa vkSj fofoèk vkjf{kr fufèk;ksa ij C;kt vnk;xh xSj&;kstukxr
jktLo O;; dk ,d lcls cM+k ?kVd gksrk gSA izfrj{kk O;; xSj&;kstukxr O;; dk nwljk lcls
cM+k ?kVd gS vkSj bl vFkZ esa ;g izfrc¼ O;; gS fd jk"Vªh; lqj{kk ls lacafèkr bl en esa
vfèkd dVkSrh dk {ks=k vR;Yi gSA minku ,d egÙoiw.kZ uhfrxr midj.k gS] ftldk mís';
dY;k.k esa o`f¼ djuk gSA lkoZtfud oLrqvksa vkSj f'k{kk rFkk LokLF; tSlh lsokvksa dk
vYiewY;u osQ ekè;e ls vO;Dr minku iznku djus osQ vfrfjDr ljdkj fu;kZr] ½.k ij
C;kt] [kk| inkFkZ vkSj moZjdksa tSls enksa ij O;Dr :i ls Hkh minku iznku djrh gSA ldy
?kjsyw mRikn osQ izfr'kr osQ :i esa minkuksa dh ek=kk 2014&15 esa 2-02 izfr'kr ls c<+dj
2015&16 esa 1-7 izfr'kr gks x;hA
iw¡thxr O;;% ;s ljdkj osQ os O;; gSa ftlosQ ifj.kkeLo:i HkkSfrd ;k foÙkh; ifjlaifÙk;ksa dk
l`tu ;k foÙkh; nkf;Roksa esa deh gksrh gSA iw¡thxr O;; osQ varxZr Hkwfe vfèkxzg.k] Hkou fuekZ.k]
e'khujh] midj.k] 'ks;jksa esa fuos'k vkSj osaQnz ljdkj osQ }kjk jkT; ljdkjksa ,oa la?k&'kkflr izns'kksa]
lkoZtfud miØekas rFkk vU; i{kksa dks iznku fd;s x, ½.k vkSj vfxze lacaèkh O;;ksa dks 'kkfey
fd;k tkrk gSA iw¡thxr O;; dks Hkh ctV nLrkost esa ;kstuk vkSj xSj&;kstukxr O;;
3
  osQ
:i esa oxhZo`Qr fd;k tkrk gSA bls rkfydk 5-1 esa Øe la[;k 6 esa fn[kk;k x;k gSA foÙk O;;
osQ varxZr ;kstuk ,oa xSj&;kstuk esa varj LFkkfir fd;k x;k gSA bl oxhZdj.k osQ vuqlkj]
;kstukxr iw¡thxr O;; dk lacaèk jktLo&O;; osQ leku] osaQnzh; ;kstuk vkSj jkT; rFkk
la?k&'kkflr izns'kksa dh ;kstukvksa osQ fy, osaQnzh; lgk;rk ls gksrk gSA xSj&;kstukxr iw¡thxr O;;
esa ljdkj }kjk iznÙk fofoèk lkekU;] lkekftd vkSj vkfFkZd lsokvksa ij O;; 'kkfey gksrs gSaA
ctV izkfIr;ksa vkSj O;;ksa dk ,d fooj.k ek=k ugha gSA Lora=krk izkfIr osQ le; ls gh
iapo"khZ; ;kstukvksa dh 'kq#vkr osQ dkj.k ctV ,d egÙoiw.kZ jk"Vªh; uhfr dk fooj.k cu x;k
gSA ctV osQ lacaèk esa roZQ fn;k tkrk gS fd ;g ns'k dh vFkZO;oLFkk osQ Lo:i dk izfr¯cc
gS rFkk blls ns'k osQ vkfFkZd thou dk Lo:i fuèkkZfjr gksrk gSA foÙkh; mÙkjnkf;Ro vkSj ctV
izcaèku vfèkfu;e] 2003
4 
osQ }kjk ctV osQ lkFk rhu uhfrxr fooj.kksa dk gksuk vfuok;Z gSA
eè;kofèk foÙkh; uhfr fooj.k esa fof'k"V foÙkh; lwpdksa osQ fy, rhu o"khZ; py y{; jgrk
gS] tks bl ckr dk ijh{k.k djrk gS fd D;k èkkj.kh; vkèkkj ij jktLo izkfIr;ksa osQ ekè;e ls
jktLo O;; fd;k tk ldrk gS vkSj ck”kkj ½.k&xzg.k lfgr iw¡thxr izkfIr;ksa dk mi;ksx fdruh
mRikndrk osQ :i esa fd;k tk jgk gSA jktdks"kh; uhfr lacaèkh fooj.k orZeku uhfr;ksa dk ijh{k.k
vkSj egÙoiw.kZ foÙkh; mik;ksa esa fdlh izdkj osQ fopyu osQ vkSfpR; dk fuèkkZj.k djrs gq,
3
bl izdkj osQ oxhZdj.k dks is'k djus ds fo#¼ ,d fLFkfr ;g gS fd ubZ ;kstuk@ifj;kstuk dh 'kq#vkr djus
dh c<+rh gqbZ izo`fÙk orZeku {kerk ,oa lsok Lrjksa osQ j[k&j[kko dk vuns[kk djrh gSA xSj&;kstuk O;; esa fufgr
viO;; ds dkj.k ;g tkudkjh vizR;{k gks tkrh gS tks f'k{kk vkSj LokLF; (tgk¡ osru dh lekfof"V ,d
egRoiw.kZ rÙo gS) tSls lkekftd {ks=kdksa osQ chp lalk/u osQ c¡Vokjs ij foijhr izHkko Mkyrh gSA
4
ckWDl 5-1 ljdkjh foÙk osQ fy, fof/ fuekZ.k vkSj mlosQ rkRi;Z dk laf{kIr fooj.k izLrqr djrh gSA
2018-19