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Imposed

Legal definition for Indian law research

Definition

Imposed, The word 'imposed' means the actual levy of the tax after authority to levy it has been acquired by rules duly made and sanctioned, and it is such imposition that is made subject to the general or special orders of the Government. Municipality of Anand v State of Bombay, AIR 1962 SC 988: (1962) Supp (2) SCR 366. [Bombay District Municipal Act, 1901, s. 59(1)]

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