https://www.taxtmi.com/caselaws?id=183188 In taxing law, levy refers to the assessment or imposition of cess, while collection concerns the realisation of the tax so imposed. The text states that collection is ordinarily a natural corollary of a valid levy and that it is difficult to reconcile a view permitting levy but forbidding recovery of unpaid amounts. It records disagreement with an earlier view that validated levy could not support collection of sums not yet recovered, and notes that the correctness of that view was referred to a Larger Bench for authoritative reconsideration. en-us Fri, 25 Jan 2008 00:00:00 +0530 Wed, 13 Sep 2017 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183188 In taxing law, levy refers to the assessment or imposition of cess, while collection concerns the realisation of the tax so imposed. The text states that collection is ordinarily a natural corollary of a valid levy and that it is difficult to reconcile a view permitting levy but forbidding recovery of unpaid amounts. It records disagreement with an earlier view that validated levy could not support collection of sums not yet recovered, and notes that the correctness of that view was referred to a Larger Bench for authoritative reconsideration. Case-Laws Service Tax Fri, 25 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183188