Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Central Government Can Declare Immediate Effect for Tax Changes in Public Interest Under Section 3, Provisional Collection of Taxes Act 1931.</h1> Section 3 of the Provisional Collection of Taxes Act, 1931, grants the Central Government the authority to include a declaration in a parliamentary Bill proposing the imposition or increase of customs or excise duties. This declaration asserts that it is in the public interest for the relevant provisions of the Bill to take immediate effect. This power is exercised to ensure that changes in taxation can be implemented swiftly, reflecting the urgency or importance of the proposed fiscal measures.
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