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Fine

and quiet it brought with it'finis fructus exitus et effectus legis. There are five essential parts to the levying of a fine:-(1) The original writ of right, usually of covenant, issued out of the Common Pleas against

Toll

canal, Hansraj & Sons v. State of J&K, (2002) 6 SCC 227: AIR 2002 SC 2692 (2696). [J&K Levy of Tolls Act Samvat 1995 (8 of 1995), (1938 AD) II schedule 3(1) and Sch.] Toll, can properly

Imposed

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

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This Act

to the liability under that Act. But now when s. 8 has been made also applicable to the levy, assessment and collection of the additional tax under the Act by virtue of s. 3(2) thereof, the words

Tax and imposition of tax

tax, there is a difference between the tax and the imposition of the tax. The former is the levy itself and the latter the method by which the levy is imposed and collected, Municipal Board v. Raghuvendra

Tax and fee-distinction

be actual quid pro quo has undergone a sea change with the passage of time. Correlation-ship between the levy and the services rendered/expected is one of general character and not of mathematical exactitude. All that is necessary

Tax

for a public purpose enforceable by law and is not a payment for any specific service rendered. The levy of a tax is for the purpose of general revenue which when collected forms part of the public

Sales tax law

any law for the time being in force in any State or part thereof which provides for the levy of taxes on the sale or purchase of goods generally or on any specified goods expressly mentioned in

Net wealth tax

which are summarised in this chapter are the net worth tax, the real property tax, and the capital levy under the Equalization of Burdens Law'. It is further stated thus: 'Some of the taxes on capital are

Impose

Impose, the word 'impose' in s. 59 of the Bombay District Municipal Act means the actual levy of the tax after authority to levy it has been acquired by rules duly made and sanctioned, and

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