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PROVISIONAL COLLECTION OF TAXES ACT

Ministry of Law and Justice

Act nº 16 of 1931


  • Amending Acts
  • Act nº 16 of 1931

Preamble

THE PROVISIONAL COLLECTION TAXES ACT, 1931

[Act, No. 16 of 1931]1

[AS ON 1958]

[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).


Section 1. Short title

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

Section 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.

Section 3. Power to make declarations under this Act

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.

Section 4. Effect of declarations under this Act, and duration thereof

(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.

Section 5. Certain refunds to be made 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 [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.

Section 6. [Repeal] Rep.by the Repealing Act, 1938 (1 of 1938) s.2 and Sch

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

Amending Acts

Provisional Collection of Taxes (Temporary) Amendment Act, 1957

THE PROVISIONAL COLLECTION OF TAXES (TEMPORARY) AMENDMENT ACT, 1957

[Act, No.12 of 1957]

[27th May, 1957]

PREAMBLE

An Act to amend the Provisional Collection of Taxes Act, 1931 for a temporary period.

BE it enacted by Parliament in the Eighth Year of the Republic of India as follows : -

1.Short title:-

This act may be called the Provisional Collection of Taxes (Temporary Amendment) Act, 1957.

2.Temporary amendment of sections 4 and 5, Act 16 of 1931:-

Where a Bill introduced in Parliament during the period commencing on the 15th day of May, 1957, and ending with the 31st day of December, 1957, contains a declared provision as defined in section 2 of the Provisional Collection of Taxes Act, 1931, sections 4 and 5 of that Act shall have effect in relation to such Bill as if for the words "sixtieth day" in clause (c) of sub-section (2) of section 4 and in sub-section (1) of section 5, the words "one hundred and twentieth day" had been substituted.

Provisional Collection of Taxes (Amendment) Act, 1964

THE PROVISIONAL COLLECTION OF TAXES (AMENDMENT) ACT, 1964

No.45 OF 1964

[22nd December, 1964]

PREAMBLE

An Act further to amend the Provisional Collection of Taxes Act 1931.

BE it enacted by parliament in the Fifteenth Year of the Republic of India as follows :--

1.Short title and commencement.-

(1) This Act may be called the Provisional Collection of Taxes (Amendment) Act, 1964.

(2) This Act shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.

2.Amendment of sections 4 and 5.-

In sections 4 and 5 of the Provisional Collection of Taxes Act, 1931 (16 of 1931), for the words "sixtieth day', wherever they occur, the words "seventh-fifty day' shall be substituted.