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  "title": "Provisional Collection of Taxes Act, 1931",
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  "text": "Page 1 of 3 \r\n \r\n \r\n \r\nTHE PROVISIONAL COLLECTION OF TAXES ACT, 1931 \r\n \r\n \r\n \r\nCONTENTS \r\n1.  Short title \r\n2.  Definition \r\n3. Power to make declarations under this Act \r\n4.  Effect of declarations under this Act, and duration thereof \r\n5.  Certain refunds to be made, or demand to be raised, when declarations cease to have effect \r\n 6. [Repealed] \r\n \r\n  \r\n \r\n \r\n\r\n \r\nPage 2 of 3 \r\n \r\nTHE PROVISIONAL COLLECTION OF TAXES ACT, 1931 \r\nACT No. XVI of 1931 \r\n[28th September, 1931] \r\nAn Act to amend the law providing for the immediate effect for a limited period of provisions in Bills \r\nrelating to the imposition 1[, increase or reduction] or duties of customs or excise 2[or sales tax]. \r\n WHEREAS it is expedient to amend the law providing for the immediate effect for a  limited \r\nperiod of provisions in Bills relating to the imposition 1[, increase or reduction] of duties of customs  \r\nor excise 2[or sales tax] ; It is hereby enacted as follows  : ___ \r\n 1. Short title.  This Act may be called the Provisional Collection of Taxes Act, 1931. \r\n 2. Definition.  In this Act, a “declared provision” means a provision in a Bill in respect  of \r\nwhich a declaration has been made under section 3. \r\n 3. Power to make declarations under this Act. Where a Bill to be introduced in the 3[Central \r\nLegislature] on behalf of Government provides for the imposition 1[, increase or reduction] of a duty \r\nof customs or excise 2[or sales tax] the 4[Federal Government] may cause to be inserted  in the Bill a \r\ndeclaration that it is expedient in the public interest that any provision of the Bill  relating to s uch \r\nimposition 1[, increase or reduction] shall have immediate effect under this Act. \r\n 4. Effect of declarations under this Act, and duration thereof. ___2[(1) Subject to the  \r\nprovisions of sub-section (2), a declared provision shall have the force of law with immediate effect as \r\nif enacted on the day on which the Bill is introduced.] \r\n (2) A declared provision shall cease to have the force of law under the provisions of this Act___ \r\n(a)  when it comes into operation as an enactment, with or without amendment, or \r\n(b)  when the 4[Federal Government], in pursuance of a motion passed by 5[* * *] \r\nthe 3[Central Legislature] directs, by notification in the 3[official Gazette], that \r\nit shall cease to have the force of law, or \r\n(c)  if it has not already ceased to have the force of law under clause ( a) or clause \r\n(b), then on the expiry of the sixtieth day after the day on which the Bill  \r\ncontaining it was introduced. \r\n 1[5. Certain refunds to be made, or demand to be raised, when declarations cease to have \r\neffect.___(1) Where a declared provision comes into operation as an enactment in an  amended form \r\nbefore the expiry of the sixtieth day after the day on which the Bill containing it was introduced, ___ \r\n \r\n1Subs. by the Finance Act, 1990 (Act No. VII of 1990), s. 2. \r\n2Ins. by the Finance Act, 1967 (Act No. XII of 1967), s. 13 and Sixth Sch., \r\n3Subs. by Adaptation Order, 1937. \r\n4Subs. by the Federal Adaptation of Laws Order, 1975 (President’s Order No. 4 of 1975), Art. 2 and Table. \r\n5Omitted by the Adaptation of Central Acts and Ordinances Order, 1949 (Order No. 4 of 1949), s. 3 and Sch. \r\n \r\n \r\n \r\n \r\nPage 3 of 3 \r\n \r\n(a)  refunds shall be made of all duties or taxes coliected which would not have been \r\ncollected if the provision adopted in the enactment had been the declared  \r\nprovision ; or \r\n(b)  demands shall be raised of all duties or taxes not collected which would  have \r\nbee collected if the provision adopted in the enactment had been the  declared \r\nprovision : \r\n Provided that the rate, at which refunds of any duty or tax may be made, or demand  may be \r\nraised, under this sub -section shall not exceed the difference between the rate of such duty or tax \r\nproposed in the de clared provision and the rate of  such duty or tax in force  when the Bill was \r\nintroduced. \r\n (2) Where a declared provision ceases to have the force of law under clause (b) or clause (c) of \r\nsub-section (2) of section 4, ___ \r\n(a)  refunds shall be made of all duties or taxes which would have not been collected \r\nif the declaration in respect thereof had not been made ; or \r\n(b)  demands shall be raised of all duties or taxes not collected which would have  \r\nbeen collected if the declaration in respect thereof had not been made.] \r\n 6. 1[Repealed]  \r\n______ \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n \r\n            Date: 08-10-2024 \r\n \r\n1Repealed by the Repealing Act, 1938 (Act No. I of 1938), s. 2 and Schedule.",
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