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Question
Distinguish between the following concepts:
Special assessment and Special levy.
Distinguish Between
Solution
| Special assessment | Special levy | |
| 1) | Special assessment refers to the payment made by citizens of a particular locality in exchange for certain special facilities provided to them by the public authorities. | A special levy is charged on commodities whose consumption is harmful to the health and well-being of citizens. |
| 2) | E.g.: local bodies can levy a special tax on the residents of a particular area where extra/special facilities of roads, energy, water supply, etc. are provided. | E.g.: duties levied on wine, opium, and other intoxicants. |
| 3) | The objective is to earn revenue through the provision of special facilities. | The objective is to discourage the consumption of such commodities. |
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