Collect - Definition - Law Dictionary Home Dictionary Definition collect

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)