Provisional Collection of Taxes Act, 1931

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THE PROVISIONAL COLLECTION OF TAXES ACT, 1931 
 
 
 
CONTENTS 
1.  Short title 
2.  Definition 
3. Power to make declarations under this Act 
4.  Effect of declarations under this Act, and duration thereof 
5.  Certain refunds to be made, or demand to be raised, when declarations cease to have effect 
 6. [Repealed] 
 
  
 
 

 
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THE PROVISIONAL COLLECTION OF TAXES ACT, 1931 
ACT No. XVI of 1931 
[28th September, 1931] 
An Act to amend the law providing for the immediate effect for a limited period of provisions in Bills 
relating to the imposition 1[, increase or reduction] or duties of customs or excise 2[or sales tax]. 
 WHEREAS it is expedient to amend the law providing for the immediate effect for a  limited 
period of provisions in Bills relating to the imposition 1[, increase or reduction] of duties of customs  
or excise 2[or sales tax] ; It is hereby enacted as follows  : ___ 
 1. Short title.  This Act may be called the Provisional Collection of Taxes Act, 1931. 
 2. Definition.  In this Act, a “declared provision” means a provision in a Bill in respect  of 
which a declaration has been made under section 3. 
 3. Power to make declarations under this Act. Where a Bill to be introduced in the 3[Central 
Legislature] on behalf of Government provides for the imposition 1[, increase or reduction] of a duty 
of customs or excise 2[or sales tax] the 4[Federal Government] may cause to be inserted  in the Bill a 
declaration that it is expedient in the public interest that any provision of the Bill  relating to s uch 
imposition 1[, increase or reduction] shall have immediate effect under this Act. 
 4. Effect of declarations under this Act, and duration thereof. ___2[(1) Subject to the  
provisions of sub-section (2), a declared provision shall have the force of law with immediate effect as 
if enacted on the day on which the Bill is introduced.] 
 (2) A declared provision shall cease to have the force of law under the provisions of this Act___ 
(a)  when it comes into operation as an enactment, with or without amendment, or 
(b)  when the 4[Federal Government], in pursuance of a motion passed by 5[* * *] 
the 3[Central Legislature] directs, by notification in the 3[official Gazette], that 
it shall cease to have the force of law, or 
(c)  if it has not already ceased to have the force of law under clause ( a) or clause 
(b), then on the expiry of the sixtieth day after the day on which the Bill  
containing it was introduced. 
 1[5. Certain refunds to be made, or demand to be raised, when declarations cease to have 
effect.___(1) Where a declared provision comes into operation as an enactment in an  amended form 
before the expiry of the sixtieth day after the day on which the Bill containing it was introduced, ___ 
 
1Subs. by the Finance Act, 1990 (Act No. VII of 1990), s. 2. 
2Ins. by the Finance Act, 1967 (Act No. XII of 1967), s. 13 and Sixth Sch., 
3Subs. by Adaptation Order, 1937. 
4Subs. by the Federal Adaptation of Laws Order, 1975 (President’s Order No. 4 of 1975), Art. 2 and Table. 
5Omitted by the Adaptation of Central Acts and Ordinances Order, 1949 (Order No. 4 of 1949), s. 3 and Sch. 
 
 
 
 
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(a)  refunds shall be made of all duties or taxes coliected which would not have been 
collected if the provision adopted in the enactment had been the declared  
provision ; or 
(b)  demands shall be raised of all duties or taxes not collected which would  have 
bee collected if the provision adopted in the enactment had been the  declared 
provision : 
 Provided that the rate, at which refunds of any duty or tax may be made, or demand  may be 
raised, under this sub -section shall not exceed the difference between the rate of such duty or tax 
proposed in the de clared provision and the rate of  such duty or tax in force  when the Bill was 
introduced. 
 (2) Where a declared provision ceases to have the force of law under clause (b) or clause (c) of 
sub-section (2) of section 4, ___ 
(a)  refunds shall be made of all duties or taxes which would have not been collected 
if the declaration in respect thereof had not been made ; or 
(b)  demands shall be raised of all duties or taxes not collected which would have  
been collected if the declaration in respect thereof had not been made.] 
 6. 1[Repealed]  
______ 
 
 
 
 
 
 
 
 
 
 
 
            Date: 08-10-2024 
 
1Repealed by the Repealing Act, 1938 (Act No. I of 1938), s. 2 and Schedule.