Tax

Distinction.

Meaning. Webster's Unabridged Dictionary of English Language; Black's Law Dictionary, 5th Edn.; The Oxford Dictionary Fourth Edn. and Ahmad Khan v. The Chief Justice and the Judges of the High Court, West Pakistan, through the Registrar, High Court of West Pakistan, Lahore and 2 others PLD 1968 SC 171 ref.

Tax" and "fee" and distinction.

In the case of a fee, it is the special benefit or privilege accruing to an individual which is the reason for its payment, whereas in case of a tax the particular advantage, if the same exists at all, is an incidental result of a State action

Prohibition levied by a statute amounts to a fee or tax will always be a question of fact to be determined in the circumstances of each case.

Tax is levied as part of a common burden whereas fee is levied because of certain benefits derived by the person on whom it is levied.

Distinction.

Distinction.

Distinction.

While imposition of a tax being essentially a burden, and having no element of any quid pro quo, charge of "fees" must be co-relative with rendition of some services which need neither be commensurate with an advantage to the person charged, nor necessarily uniform.

Tax, held, was a rate or sum of money assessed on person or property of-citizen by Government for use of the nation or State

Tax was compulsory exaction of money by public authority for public purposes enforceable by law and was contribution imposed by Government on individuals for services of the State.