Aadharan aur Vitta Prabandhan mein Bhed: Kyaa Hai Iska Mahatva?

Bhai, main yeh samjh nahi pa raha hoon. Kuch din pehle hamne Taxation Law ki classes mein ek topic discuss kiya tha, jismein aadharan aur vitta prabandhan ke beech ka bhed seekha tha. Lekin abhi tak main samajh nahi pa raha hoon ki yeh bhed kaise mahatvapurn hai. Kya aadharan sirf vitta prabandhan se alag hai ya isme kuch aur bhi shaamil hai? Aur vitta prabandhan sirf aadharan ke liye nahi hota, to kya woh apne andar kaisa kaam karta hai?