Taxation - Definition - Law Dictionary Home Dictionary Definition taxation

Definition :

Taxation, is a tax levy; the principle of levying taxes, Webster American Dictionary, p. 1494.

Taxation, is levying charge, a pecuniary burden, for the support of government, by authority of the legislature. The consent of the tax-payer is not necessary to its enforcement, A Dictionary of Law, Willium C. Anderson, 1889, p. 1006.

Taxation, no Bill or amendment seeking permission for imposition, abolition, remission, alteration or regulation of any tax can be introduced or moved except on the recommendation of the President and such a Bill cannot be introduced in Rajya Sabha. [Constitution of India, Art. 117(1)]

Taxation, no taxation without representation can be levied or collected except by authority of law, Constitution of India, Art. 265.

Taxation, though the expression 'taxation', as defined in Art. 366(28), 'includes the imposition of any tax or impost, whether general or local or special', the amplitude of that definition has to be cut down if the context otherwise so requires. In re Sea Customs Act, 1878 AIR 1963 SC 1740 (1776): (1964) 3 SCR 787.

(ii) Definitions of taxation imply that a Legislature can impose a tax for public purpose only. A tax for purposes other than public purposes would constitute taking of property without due process of law within the meaning of the Fourteenth Amendment in the United States. It would be objectionable in this country by reason of Article 31(1) of the Constitution. Taxation, however, is nonetheless, for public purpose even if particular persons receive more benefit from the use of tax proceeds than others, Vivian Joseph Ferreira v. Municipal Corporation of Greater Bombay, AIR 1972 SC 845: (1972) 1 SCC 70: (1972) 2 SCR 257.