Indian Bare Acts

Search Alphabatically :

THE PROVISIONAL COLLECTION OF TAXES ACT, 1931

Title : THE PROVISIONAL COLLECTION OF TAXES ACT, 1931

Year : 1931

[Act, No. 16 of 1931]1*
[28th September, 1931]

PREAMBLE

An Act to amend the law providing for the immediate effect for a limited period of provisions in Bills relating to the imposition or increase of duties of customs or excise.

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 or increase of duties of customs or excise; It is hereby enacted as follows:-

----------------------------------------------------------------------------

1. This Act has been extended to Berar by the Berar Laws Act, 1941 (4 of 1941).

----------------------------------------------------------------------------



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 a declaration has been made under section 3.



Where a Bill to be introduced in [Substituted by the A.O.1950 for "the Central Legislature".][Parliament] on behalf of Government provides for the imposition or increase of a duty of customs or excise, the Central 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 such imposition or increase shall have immediate effect under this Act.



(1) A declared provision shall have the force of law immediately on the expiry of the day on which the Bill containing it 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 Central Government, in pursuance of a motion passed by [The words" either chamber of" omitted by the A.O.1948.] [Substituted by the A.O.1950 for "the Central Legislature".] [Parliament], directs, by notification in the 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 [The period temporarily extended to 120 days by Act 12 of 1957, section 2.] sixtieth day after the day on which the Bill containing it was introduced.



(1) Where a declared provision comes into operation as an enactment in an amended form before the expiry of the [The period temporarily extended to 120 days by Act 12 of 1957, section 2.] sixteenth day after the day on which the Bill containing it was introduced, it refunds shall be made of all duties collected which would not have been collected if the provision adopted in the enactment had been the declared provision:

Provided that the rate at which refunds of any duty may be made under this sub-section shall not exceed the difference between the rate of such duty proposed in the declared provision 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) or clause (c) of sub-section (2) of section 4, refunds shall be made of all duties collected which would not have been collected if the declaration in respect of it had not been made.



[Repeal] Rep.by the Repealing Act, 1938 (1 of 1938) s.2 and Sch.

Last updated on August, 2016

Find a Lawyer

Legal Hall of Fame

The current Legal Luminaries of India, the credible names in the legal circle along with those who would be the leading stars of the next decade. These are some of the reliable names in field of law. Nominate the Legal Stars of tomorrow

More

Recent Judgment


Sudha Mishra vs. Surya Chandra Mishra( R.F.A 299 of 2014

The Hon'ble High Court of Delhi in Sudha Mishra vs. Surya Chandra Mishra (R.F.A 299 of 2014)has ruled that a woman has a right over the property of her husband but she cannot claim a right to live in the house of her parents-in-law

More

Bare Acts

Helpline Law provides a user friendly compendium of Indian Law & Bare Acts. Get a complete list & detail of Indian Bare Acts, with amendments and repeals. It comes with easy-to-use features like Search by bare acts & by year. You can even email the information to yourself!

More

Have a Legal Matter ?
Need a Lawyer?

Have a Legal Matter ?

Need a Lawyer?

Male
Female