Immediate effect for tax measures: government may declare customs or excise provisions to operate provisionally. Section 3 authorises the Central Government to insert in a government Bill proposing imposition or increase of customs or excise duty a declaration that provisions relating to such imposition or increase are expedient in the public interest and shall have immediate effect under the Provisional Collection of Taxes Act, 1931, thereby enabling specified tax measures to operate provisionally by governmental declaration.
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 for tax measures: government may declare customs or excise provisions to operate provisionally.
Section 3 authorises the Central Government to insert in a government Bill proposing imposition or increase of customs or excise duty a declaration that provisions relating to such imposition or increase are expedient in the public interest and shall have immediate effect under the Provisional Collection of Taxes Act, 1931, thereby enabling specified tax measures to operate provisionally by governmental declaration.
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