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The Provisional Collection of Taxes Act, 1931

( ACT NO. XVI OF 1931 )

[ 28th September, 1931 ]

Power to make declarations under this Act
 
3. Where a Bill to be introduced in the Parliament on behalf of Government provides for the imposition or increase of a duty of customs or excise 1[ or মূল্য সংযোজন কর বা সম্পূরক শুল্ক বা টার্ণওভার কর],the Government may cause to be inserted in the Bill a declaration that it is expedient in the public interest that any provision of the Bill relating to such imposition or increase shall have immediate effect under this Act.
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    The words "or ম ল্য সংযোজন কর বা সমঙ্ রক শুল্ক বা টার্ণওভার কর " were substituted, for the words "or sales tax" by the Finance Act, 1997 (Act No. XV of 1997), section 2.
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