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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.

Provisional Collection of Taxes Act, 1931 Back

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