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    <title>Power to make declarations under this Act.</title>
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    <description>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.</description>
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      <title>Power to make declarations under this Act.</title>
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      <description>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.</description>
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