| Special Assessment | Special 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. |
