Provisional Collection of Taxes Act,1931
Act No : 16
Section :
Power to make declarations under this Act.
3. Power to make declarations under this Act. Where a Bill to be introduced in 2*[Parliament] on behalf of Government provides for the imposition or increase of a duty of customs or excise, the Central 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.