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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Immediate effect under Provisional Collection of Taxes Act permits provisional application of specified tax provisions pending final enactment.</h1> The Seventh Schedule to the Finance Act, 2005 is amended as specified by a subsequent schedule, and a declaration places select clauses of the Bill into immediate provisional effect under the Provisional Collection of Taxes Act, authorising provisional application and collection of those tax provisions pending final enactment.

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