To Levy - Definition - Law Dictionary Home Dictionary Definition to-levy

Definition :

To levy, the power to levy assessment on the basis of best judgment is not an arbitrary power; it is an assessment on the basis of best judgment. In other words that assessment must be based on some relevant material. It is not a power that can be exercised under the sweet-will and pleasure of the concerned authorities, State of Orissa v. Maharaja B.P. Singh Deo, AIR 1970 SC 670: (1971) 3 SCC 52.