Collect
Legal definition for Indian law research
Definition
Collect, the word collect in Art. 265 would mean the physical realisation of the tax which is levied or imposed. Collection of tax is normally a stage subsequent to the levy of the same, Somaiya Organics (India) Ltd. v. State of Uttar Pradesh, AIR 2001 SC 1723 (1732). (Constitution of India, Art. 265)
Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.