Surcharge as an additional tax augments the primary levy; its legal effect depends on statutory context. Surcharge is an additional charge or 'additional tax' imposed over the main levy; its legal character, incidence, recovery and method of determination depend on the particular statutory wording and scheme that creates it.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Surcharge as an additional tax augments the primary levy; its legal effect depends on statutory context.
Surcharge is an additional charge or "additional tax" imposed over the main levy; its legal character, incidence, recovery and method of determination depend on the particular statutory wording and scheme that creates it.
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