The Provisional Collection of Taxes Act, 1931

This Act may be called the Provisional Collection of Taxes Act, 1931.

In this Act, a "declared provision" means a provision in a Bill in respect of which adeclaration has been made under section 3.

Where a Bill to be introduced in1[Parliament] on behalf of Government provides for the imposition or increase of a duty ofcustoms or excise, the Central Government may cause to be inserted in the Bill a declarationthat it is expedient in the public interest that any provision of the Bill relating to suchimposition or increase shall have immediate effect under this Act.

(1) A declaredprovision shall have the force of law immediately on the expiry of the day on which the Billcontaining it is introduced. (2) A declared provision shall cease to have the force of law under the provisions of thisAct-- (a) when it comes into operation as an enactment, with or without amendment, or ( b ) w h e n t h e C e n t r a l G o v e r n m e n t , i n p u r s u a n c e o f a m o t i o n p a s s e db y 2*** 1[Parliament], directs, by notification in the Official Gazette, that it shall cease tohave 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 3[seventy-fifth day] after the day on which the Bill containing itwas introduced.

(1) Where adeclared provision comes into operation as an enactment in an amended form before the expiryof the 1[seventy-fifth day] after the day on which the Bill containing it was introduced, refundsshall be made of all duties collected which would not have been collected if the provisionadopted in the enactment had been the declared provision: Provided that the rate at which refunds of any duty may be made under this sub -sectionshall not exceed the difference between the rate of such duty proposed in the declaredprovision and the rate of such duty in force when the Bill was introduced. (2) Where a declared provision ceases to have the force of law under clause (b) orclause (c) of sub-section (2) of section 4, refunds shall be made of all duties collected whichwould not have been collected if the declaration in respect of it had not been made.