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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Government can impose taxes, fines, duties and fees through legal authority called levy</h1> The term 'levy' refers to the imposition of a fine, tax, duty, or fee by legal authority. According to Black's Law Dictionary, it means the imposition of a fine or tax, or the fine or tax so imposed, also termed tax levy. As a verb, levy means to impose or assess a fine or tax by legal authority. Other dictionaries similarly define it as the imposition by a state or organization of a tax, duty, fine, fee, or subscription. The term encompasses both the act of imposing such charges and the charges themselves.