109 results for “TDS”+ Section 115clear
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Bench: The Hon’Ble Mr.Justice Aravind Kumar
115 32. There is no generic difference between a tax and a fee. Both are compulsory exactions of money by public authorities. Compulsion lies in the fact that payment is enforceable by law against a person inspite of his unwillingness or want of consent. A levy in the nature of a fee does not cease to be of that character