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
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[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.
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 ) 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 d
b y 3
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[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 4
[seventy-fifth day] after the day on which the Bill containing it
was introduced.
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 4
[seventy-fifth day] after the day on which the Bill containing it was introduced, 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.
6. [Repeal.] Rep. by the Repealing Act, 1938 (1 of 1938), s. 2 and Sch.