Judgment :- 1. The contention which is urged before me is that a tax assessed and levied under S.18 of the Kerala General Sales-tax Act, 1963, cannot be collected. The petitioner's counsel points out that S.18 is it originally stood read as follows: "(1) The tax for each year payable under any of the provisions of this Act may be assessed, levied and collected in advance" (underlining is mine) The word 'collected' is omitted from the Section as it now stands. Counsel therefore says that the legislative intent was not to collect what was assessable and leviable under S.18. 2. To accept this argument would reduce S.18 to a legislative exercise in futility, which it cannot be. If the legislature intended to assess and levy tax. it also intended to collect the tax levied. That intention is clear from S.23 and 16. S.23 says: "(1) The tax assessed or any other amount demanded under this Act shall be paid in such manner and in such instalments If default is made in paying according to the notice of demand, the whole of the amount outstanding shall be a charge on the properties of the person or persons liable to pay the tax or other amount under this Act: x" Sub-section (2) says: "Any tax assessed or any other amount due under this Act from a dealer or other person may, without prejudice to any other mode of recovery, be recovered (a) as if it were an arrear or land revenue: x" S. 16 deals with assessment of tax. It says: "(1) The tax under this Act shall be assessed, levied and collected in such manner as may be prescribed. The authority to collect as stated in S.16 and 23 applied to any levy of tax. S.18 postulates provisional assessment Once tax is assessed and levied under the Section, the power to collect the same is in my view beyond challenge. In the circumstances the challenge against the revenue recovery proceedings initiated against the petitioner for non-payment of the tax levied under S.18 is unsustainable. The O. P. is dismissed. No costs.