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Provisional collection of taxes enables immediate effect of proposed customs and excise duty provisions for a limited period. The Act enables provisional collection of duties by giving proposed provisions in Bills that impose or increase customs or excise duties immediate effect for a limited period, creating a time bound exception to ordinary commencement rules to allow temporary enforceability of tax measures pending final statutory commencement.
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.
Provisional collection of taxes enables immediate effect of proposed customs and excise duty provisions for a limited period.
The Act enables provisional collection of duties by giving proposed provisions in Bills that impose or increase customs or excise duties immediate effect for a limited period, creating a time bound exception to ordinary commencement rules to allow temporary enforceability of tax measures pending final statutory commencement.
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