TMI Blog2008 (1) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... r. Singh, Devendra Kumar Singh, Rahul Shukla, Buddy A. Ranganadhan, A. Ramesh, A.V. Rangam, S. Udaya Kr. Sagar, Ms. Bina Madhavan, M/s. Lawyer s Knit Co., Ajay Sharma, B.V. Balram Das, B. Krishna Prasad, B. Partha Sarthy, Mohanprasad Meharia, Advocates with them for the appearing parties. ORDER [Order per : Arijit Pasayat, J.]. - During the hearing of these appeals reliance was placed by the respondents in C.A. No. 5481/2002 on a decision of this Court in District Mining Officer and Ors. v. Tata Iron and Steel Co. and Anr. [2001 (7) SCC 358]. Appellant in the said appeal placed reliance on Somaiya Organics (India) Ltd. and Anr. v. State of U.P. and Anr. - 2001 (5) SCC 519. 2. High Court in the order impugned relied on Distric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat if the States had already collected the tax they would not be liable to pay back the same. It is the States which were protected as a result of the declaration for otherwise on the conclusion that the impugned Acts lacked legislative competence the result would have been that any tax collected would have become refundable as no State could retain the same because levy would be without the authority of law and contrary to Article 265 of the Constitution. At the same time, it was clearly stipulated that the States were restrained from enforcing the levy any further. The words used in Article 265 are levy and collect . In taxing statute the words levy and collect are not synonymous terms (refer to CCE v. National Tobacco Co. of Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here are different stages in the matter of imposition of tax or cess. First is the source of power for levying tax or cess as the case may be. The second is the actual levy by an adjudication or assessment order. Sometimes, the quantification of the amount payable is done in the adjudication/assessment order. Finally, comes the question of collection. That being so, collection is a natural corollary of the levy. It is inconceivable that the levy is valid but collection can be held to be impermissible. This is an irreconcilable situation. 6. We, therefore, find it difficult to agree with the view expressed in District Mining Officer s case (supra) regarding impermissibility of collection in the portion quoted above. 7. The matter can b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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