Word 'Tax'

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..... sessment year income-tax and * super-tax chargeable under the provisions of this Act prior to the aforesaid date and * in relation to the assessment year commencing on the 1st day of April, 2006, and * any subsequent assessment year includes the fringe benefit tax payable under section 115WA ; In Matthews v. Chicory Marketing Board,147 Latham CJ defined- * "tax" as a "compulsory exaction .....

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..... burdens or charges imposed by the legislative power upon persons or property, to raise money for public purposes. The power to tax rests upon necessity, and is inherent in every sovereignty. The legislature of every free State will possess it under the general grant of legislative power, whether particularly specified in the constitution among the powers to be exercised by it or not.." JINDAL ST .....

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..... ur opinion, the essential characteristics of a tax as distinguished from other forms of imposition which, in a general sense, are included within it. It is said that the essence of taxation is compulsion, that is to say, it is imposed under statutory power without the taxpayer's consent and the payment is enforced by law. The second characteristic of tax is that it is an imposition made for public .....

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