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Surcharge

or burden, Black's Law Dictionary, 7th Edn. The expression 'surcharge' in the context of taxation means an additional imposition which results in enhancement of the tax and the nature of the additional imposition is the same as

Money of account, money of measurement money of payment

Sabha, 10th Edn., 2002, r. 96. Money Bill, is a Bill which contains only provisions dealing with the imposition, repeal, remission, alteration or regulation of taxation etc., Parliamentary Practice, Erskine May, 22nd Edn., 1997, p. 806. Money

Taxation

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

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Tax and fee-distinction

services rendered'. This definition brings out the essential characteristics of a tax as dis-tinguished from other forms of imposition which, in a general sense, are included within it. The essence of taxation is compulsion, that is to

Judicially separated

a competent court of law, Jeet Singh v. State of Uttar Pradesh, (1993) 1 SCC 325 (330). [U.P. Imposition of Ceiling on Land Holdings Act, 1960 (1 of 1961), s. 3(7)]

Fengeld

Fengeld, a tax or imposition, exacted for the repelling of enemies.

Fifteenths

Fifteenths, a tribute or imposition of money anciently laid generally upon cities, boroughs, etc., throughout the whole realm; it amounted to a fifteenth

Good faith

attention. [Limitation Act, 1963, s. 2 (h)] The expression 'good faith' has not been defined in the U.P. Imposition of Ceiling on Land Holdings Act, 1960. The expression has several shades of meaning. In the popular sense,

Goods

Sates Tax Act, 1959 (1 of 1959), s. 2(j) & (n)]. The word 'goods' for the purposes of imposition of sales tax has been uniformly defined in the various sales tax laws as meaning all kinds of

Goodwill bonus

and his workmen; but there can be no question of imposing a goodwill bonus by industrial courts, as imposition of such a bonus is a contradiction of its very concept, New Maneck Chowk Spinning Weaving Co. Pvt.

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