The Kerala Provisional Collection of Revenues Act, 1985

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34 
THE KERALA PROVISIONAL COLLECTION OF 
REVENUES ACT, 1985 
(Act 10 of 1985) 
CONTENTS 
Preamble. 
Sections. 
1. Short title and commencement. 
2. Definitions. 
3. Power to make declarations under this Act. 
4. Effect of declarations under this Act and duration thereof. 
5. Certain refunds to be made when declaration ceases to have 
effect. 
6. Repeal and saving. 
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,.. .. . '. \.:. .. "' 35 
THE KERALA PROVISIONAL COLLECTION OF 
REVENUES ACT, 1985• I 
(Act 10 of 1985) 
An Act to promde for the immediate effect for a limited period of 
provisions in B~lls for giving effect to budget proposals. 
Preamble.-WHEREAS the proposals relating to imposition or 
increase of taxes, duties, cesses, fees and other revenues in the 
budget speech for each financial year have to be given effect to 
J. ~ith effect from the commencement of the financial year to which 
tlhose proposals relate.OI~!h ~nmed1ate effecJJ I 
BE it enacted in the Thirty-sixth year of the Republic of India c 
as follows:-
. 
1. Short title and commencement.-(1) This Act may be called 
the Kerala Provisional Collection of Revenues Act, 1985. 
(2) It shall be deemed to have come into force on the 1st day 
of March 1984. 
2. Definitions.-In this Act,-
(a) "declared provision" means a provisiOn in a Bill in respect 
of which a declaration has been made under section 3; 
(b) "Legislative Assembly" means the Legislative Assembly 
of the State of Kerala. 
3. Power to make declaratwns under thw Act.-Where a Bill to 
be introduced in the Legislative Assembly on behalf of the Govern­
_ment provides for the imposition or increase of any tax, duty, cess, 
fee or other revenue, the Government may cause to be inserted in 
the Bill a declaration that it is expedient in the pubhc interest that 
any provision of the Bill relating to such Imposition or increase shall 
have effectJtom the 1st da of A ril following the date of introducti 
of the Bill. [01 shall have 1mmed1ate effect from the date ofmtroducuon ofthe Bill] 
4. Effect of declaration.s under this Act and duration thereof.-­
(1) A declared provision shall have the force of law on the 1st day 
of April following the date on which the .BiJI contain ina it jg int:,z:.Qo. _ ___., 
duced in the Legislative Assembly. ~[01 on the date 911 wh1ch the Bill contam1ng 1t ~~ 
Assembly, as the case may be] I • Recei\·ed the assent of the Governor on ~~"' .1.l\.n any -·--.!-' .. '• .!U85) and 
Publil:lhed in the Kerala. Gazette, Extra.ordtnary No 320 dated the 
c 16th April, 1985~ ·l 6 - ~ 'i _ t1 ~s. 
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36 
(2) A declared provision contained in a Bill 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 Legislative Assembly, directs, by notification in the 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) .,gr clause (b), then on the expiry of one hundred __ 
and twenty daysl'[from the date of coming m to force ofthe Bill under suh-sect1on (I)] 
whiefl: the Eill eeHt~rung n was mt..roftJICeQ:l 
5. Certain refunds to be made when declaration ceases to have 
effect.-(1) Where a declared provision comes into operation as an 
enactment in an amended form before the expiry of the period 
referred to in clause (c) of sub-section (2) of section 4, refunds 
shall be made of all taxes, duties, cesses, fees and other revenues 
collected which would not have been collected if the provision 
adopted in the enactment had been the declared provision: 
Provided that the rate at which refunds of any tax, duty, cess, 
fee or other revenue may be made under this sub-section shall not 
exceed the difference between the rate of such tax, duty, cess, fee 
or other revenue proposed in the declared provision and -the rate of 
such :F.·_ duty. cess, fee or other revenue in force im_!Jlediately 
=1 L the date on wh1ch the Bill ~as come 11110 fo1 ce under sub-sect1on (I )~e 
· · of sect1on 4] 1 
(2) Where a declared provision ceases to have the force of 
law under clause (b) or clause (c) of sub-section _(2) of section 4, 
refunds shall be made of all taxes, duties, cesses, fees and other 
revenues collected which would not have been collected if the 
declaration in respect of it had not been made. 
(3) Notwithstanding anything contained in sub-section (1) 
or sub-section (2), the amount to be refunded under this section 
may, at the option of the person entitled to the refund, be adjusted 
against any tax, duty, cess, fee or other revenue which is, or may 
become recoverable, from such person. - ' 
6. Repeal and saving.- (1) The Kerala Provisional Collection 
of Revenues Ordinance, 1984 (93 of 1984), is hereby repealed. 
(2) Notwithstanding such repeal, anything done or deemed 
to have been done or any action taken or deemed to have been 
taken under the said Ordinance shall be deemed to have been done 
or taken under this Act. 
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