Imposition - Definition - Law Dictionary Home Dictionary Definition imposition

Definition :

Imposition, tax contribution.

The term 'imposition' is generally used for the levy of a tax or duty by legislative provisions indicating the subject-matter of the tax and the rates at which it has to be taxed, Assistant Collector of Central Excise v. National Tobacco Co. of India Ltd., AIR 1972 SC 2563: (1972) 2 SCC 560: (1973) 1 SCR 822