Tax is a charge levied upon persons or things by a government.
A ‘tax’ is a compulsory exaction of money by public authority for public purposes enforceable by law and is not payment ‘for services rendered’. ….. [Mathews vs. Chicory Marketing Board (60 CLR 263 at 2760]
Tax includes duty, cess, rate, penalty, fee and levy. ….. [The Collection of Taxes Order, 1971 (A. P. O. I of 1971), art. 4(b)]
Tax includes any toll, cess, fee or other impost leviable under this Ordinance. ….. [the Dhaka Municipal Corporation Ordinance, 1983 (Ord. XL of 1983), Section 2(41)]
Tax includes any rate, fee or other impost leviable under this Ordinance. ….. [the Local Govt. (Union Parishads) Ordinance, 1983 (Ordinance No. LI of 1983), Section 2(24)]
Tax includes any toll, rate, fee or other impost leviable under this Ordinance. ….. [the Paurashava Ordinance, 1977 (Ordinance No. XXVI of 1977), Section 2(44)]
Tax means the income tax payable under this Ordinance and includes any additional tax, excess profit tax, penalty, interest, fee or other charges leviable or payable under this Ordinance. ….. [The Income Tax Ordinance, 1984 (Ord. XXXVI of 1984), Section 2(62)]
A tax does not aim at conferring any direct benefit upon any particular individual and there is an element of quid pro quo between the tax payer the public authority while, on the other hand, fee or toll is a charge for a special service rendered to some individuals by the agency authorised to charge a toll or fee. A tax toll or fee is imposed in public interest and in a toll or fee individuals receive some special benefit while in the case of a tax there is absence of such direct benefits or advantages and if there is one it is incidental to the action of the State. ….. [Zaminur Rahman vs. Bangladesh (1979) 31 DLR (AD) 171]