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TMI Blog2008 (1) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 District Mining Officer's case (supra) to hold that though levy up to 4-4-1991 was permissible, no collection of cess could be made. 3. In District Mining Officer's case (supra) it was, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 India Ltd. [1972 (2) SCC 560 at p. 572], while "levy" would mean the assessment or charging or imposing tax, "collect" in Article 265 would mean the physical realisation of the tax whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 be looked from another angle. Supposing somebody has paid the taxes and in other words there has been collection of the amount levied. There may be another person who may not have paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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