Levy And Collect
Legal definition for Indian law research
Definition
Levy and collect, 'levy' would mean the assessment or charging or imposing tax, 'collect' in article 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. The enforcement of levy could only mean realisation of the tax imposed or demanded, (AIR 1972 SC 2563 followed), Somaiya Organics (India) Ltd. v. State of Uttar Pradesh, AIR 2001 SC 1723 (1732): (2001) 5 SCC 519. [Constitution of India, Article 265]
Definitions are for legal research. Always verify meaning in the context of the statute, judgment, or jurisdiction cited.