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Immediate-effect declarations for tax measures permit provisional collection when a government bill imposes or increases customs or excise duties. Where a Government bill introduced in Parliament provides for the imposition or increase of customs or excise duties, the Central Government may cause a declaration to be inserted in the bill that it is expedient in the public interest that the provision relating to such imposition or increase shall have immediate effect under the Act.
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.
Immediate-effect declarations for tax measures permit provisional collection when a government bill imposes or increases customs or excise duties.
Where a Government bill introduced in Parliament provides for the imposition or increase of customs or excise duties, the Central Government may cause a declaration to be inserted in the bill that it is expedient in the public interest that the provision relating to such imposition or increase shall have immediate effect under the Act.
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