1. This Act may be called the Provisional Collection of Taxes Act, 2023.
2. In this Act, a “declared provision” means a provision in a Bill in respect of which
a declaration has been made under section 3.
Short title.
Definition.
vlk/kkj.k
EXTRAORDINARY
Hkkx II — [k.M 1
PART II — Section 1
izkf/kdkj ls izdkf'kr
PUBLISHED BY AUTHORITY
lañ 58] ubZ fnYyh] 'kqØokj] fnlEcj 29] 2023@ ikS"k 8] 1945 ¼'kd½
No. 58] NEW DELHI, FRIDAY, DECEMBER 29, 2023/PAUSHA 8, 1945 (SAKA)
bl Hkkx esa fHkUu i`"B la[;k nh tkrh gS ftlls fd ;g vyx ladyu ds :i esa j[kk tk ldsA
Separate paging is given to this Part in order that it may be filed as a separate compilation.
xxxGIDHxxx
xxxGIDExxx
jftLVªh lañ Mhñ ,yñ—(,u)04@0007@2003—23 REGISTERED NO. DL—(N)04/0007/2003—23
MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 29th December, 2023/Pausha 8, 1945 (Saka)
The following Act of Parliament received the assent of the President on the
28th December, 2023 and is hereby published for general information:—
सी.जी.-डी.एल.-अ.-29122023-250963
CG-DL-E-29122023-250963
3. Where a Bill to be introduced in Parliament on behalf of the Government provides
for the imposition or increase of a duty of customs or excise with or without change in tariff
classification, 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. (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;
(b) when the Central Government, in pursuance of a motion passed by 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 seventy-fifth day after the day on which the Bill
containing it was introduced.
5. (1) Where a declared provision comes into operation as an enactment in an amended
form before the expiry of the 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. The Provisional Collection of Taxes Act, 1931 is hereby repealed