Levy includes assessment and collection - notification adopting Central Excise procedures for cess recovery held intra vires.

Section 83(7) permits the Central Government to incorporate by reference specified provisions of the Central Excise Act, 1944 into the cess framework, and the term "levy" is read to include assessment, computation and collection; Section 84 is a distinct rule making power but does not preclude reliance on Section 83(7). Consequently, the State may, by notification, extend existing Central Excise assessment and recovery machinery (including recovery provisions) to Clean Environment Cess. Operatively, Notification No. 2/2010 insofar as it applies Central Excise provisions to cess assessment and recovery is within the Finance Act, 2010, and the writ petition was dismissed.

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Issues: Whether, under Section 83(7) of the Finance Act, 2010, provisions of the Central Excise Act, 1944 (including Section 11A relating to recovery) could be made applicable to assessment and recovery of Clean Environment Cess by notification, and whether the impugned Notification No. 2/2010 is intra vires.

Analysis: Section 83(7) of the Finance Act, 2010 authorises the Central Government to declare applicability of specified provisions of the Central Excise Act, 1944 to matters relating to cess. The text of Section 83(7) employs the legislative device of incorporation by reference, enabling direct extension of an existing statutory regime. Established authorities and lexical meaning support a broad understanding of the term "levy" to encompass assessment, computation and collection processes. Section 84 confers a separate rule-making power to prescribe detailed procedures, but the existence of that power does not preclude use of Section 83(7)'s incorporation device. The legislative scheme-read as a whole-permits the Central Government either to frame detailed rules under Section 84 or to adopt, by notification under Section 83(7), the existing Central Excise provisions for assessment and recovery of the cess. Given that "levy" includes assessment and collection, extending Central Excise provisions by notification for recovery of Clean Environment Cess falls within the scope of Section 83(7).

Conclusion: The impugned Notification No. 2/2010-Clean Energy Cess, dated 22-6-2010, insofar as it makes applicable provisions of the Central Excise Act, 1944 (including Section 11A) to assessment and recovery of Clean Environment Cess, is intra vires the Finance Act, 2010; the writ petition is dismissed.

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