Immediate provisional effect for tax measures permits temporary application of new customs or excise duties pending enactment. The Act authorises immediate provisional effect for provisions in bills that impose or increase customs or excise duties, permitting temporary collection of such duties for a limited period pending final enactment, and functions as an amendment to the law governing provisional taxation measures.
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 provisional effect for tax measures permits temporary application of new customs or excise duties pending enactment.
The Act authorises immediate provisional effect for provisions in bills that impose or increase customs or excise duties, permitting temporary collection of such duties for a limited period pending final enactment, and functions as an amendment to the law governing provisional taxation measures.
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