Levy defined as the imposition of a tax or fine by legal authority, covering both noun and verb usages. The term levy denotes the imposition of a tax, fee, duty or fine by a competent authority and also refers to the tax or fine so imposed; as a verb, levy means to impose or assess such a tax or fine by legal authority, as reflected in Black's Law Dictionary, Webster's New Lexicon and the Concise Oxford English, with a cited Indian-context reference.