Declared provision: designation under the Act's declaration provision identifies a Bill provision as a declared provision enabling provisional tax collection. A 'declared provision' under the Provisional Collection of Taxes Act, 1931 is any provision in a Bill that has been designated as such by a declaration made under the Act's declaration mechanism, thereby defining which Bill provisions attain the status of a declared provision for purposes of provisional collection of taxes.
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.
Declared provision: designation under the Act's declaration provision identifies a Bill provision as a declared provision enabling provisional tax collection.
A "declared provision" under the Provisional Collection of Taxes Act, 1931 is any provision in a Bill that has been designated as such by a declaration made under the Act's declaration mechanism, thereby defining which Bill provisions attain the status of a declared provision for purposes of provisional collection of taxes.
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