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08/11/2024
Laws of Bangladesh

The Provisional Collection of Taxes Act, 1931

( ACT NO. XVI OF 1931 )

Effect of declaration under this Act, and duration thereof
4. (1) Subject to the provisions of sub-section (2), a declared provision shall have the force of law with immediate effect as if enacted on the day on which the Bill is introduced.
 
 
(2) A declared provision shall cease to have the force of law under the provisions of this Act-
 
 
(a) when it comes into operation as an enactment, with or without amendment, or
 
 
(b) when the Government, in pursuance of a motion passed by the Parliament, directs, by notification in the official Gazette, that it shall cease to have the force of law, or
 
 
(c) if it has not already ceased to have the force of law under clause (a) or clause (b) then on the expiry of the sixtieth day after the day on which the Bill containing it was introduced.

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