(a) A direct tax is really paid by the person on whom it is legally imposed. A direct tax is one whose burden cannot be shifted. For example: income tax, wealth tax.

(b)

(c) Money enables consumers in making payments for goods and services of their needs. It provides freedom of choice of consumption. On the basis of prices of various goods and services, consumers are able to allocate their income in such a way so that they can derive maximum utility from their consumption 

(d) Rights of consumers: 

1. Right to be informed: Adequate and accurate information about the quality, quantity, purity, standard and price of goods and services must be provided to consumers. This information helps consumers while making the decision to buy and use a product. 

2. Right to seek redressal: Consumers have been given the right to redress their grievances relating to the performance, grade and quality of goods and services. The Consumer Protection Act has duly provided for a fair settlement of genuine grievances of consumers. It has also set up a proper mechanism for their redressal at the district, state and national levels.