Surcharge

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....of surcharge in taxation laws of our country, has observed:  "The power to increase federal tax by surcharge by the Federal legislature was recommended for the first time in the report of the committee on Indian Constitutional Reforms, Vol. I Part I. From para 141 of the proposals it appears that the word 'surcharge' was used compendiously for the special addition to taxes on income imposed....

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....ational Dictionary includes- among others 'to charge (one) too much or in addition ...' also 'additional tax'. Thus the meaning of surcharge is to charge in addition or to subject to an additional or extra charge." In C.V. Rajagopalachariar v. State of Madras AIR 1960 Mad 543: (1959) in the context of the Madras Land Revenue Surcharge Act, 1954 and the Madras Land Revenue (Additional ....