Question
Special assessment and Special levy.

Answer

Special AssessmentSpecial Levy
(a) The charges paid by the citizens for getting certain special facilities by authorities are called special assessment.(a) Special Levy are the charges levied on those commodities, whose consumption is harmful to human health.
(b) The objective behind taking special assessment is to provide extra special facilities to people.(b) The objective behind charging special levy is to discourage the consumption of harmful commodities.
(c) Special assessment is taken from residents of a particular area.(c) Special levy is taken from consumers of particular commodities.
(d) E.g. Special assessment is paid for the provision of special facilities like roads, water supply, etc.(d) Special levy is paid for using commodities like wine, opium and other intoxicants, etc.

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