The rajasthan provisional collection of taxes act, 1958

1 
 
The Rajasthan Provisional Collection of Taxes Act, 1958 
(Act No. 23 of 1958) 
 
[Published in Rajasthan Gazette, Part IV-A, Extraordinary, dated May 22, 1958.] 
[Received the assent of the Governor on the 14th day of May, 1958.] 
 
An 
Act 
to provide for immediate effect being given for a limited period to provisions in Bills relating 
to imposition or increase of taxes. 
Be it enacted by the Rajasthan State Legislature in the Ninth Year of the Republic 
of India as follows:- 
1. Short title. - This Act may be called the Rajasthan Provisional Collection of Taxes Act, 
1958. 
2. Interpretation. - In this Act, unless the subject or context otherwise requires- 
(a) "declared provision" means a provision in a Bill in respect of which a declaration 
has been made under Section 3: and 
(b) "tax" includes any rate, cess, duty, fee, toll or other impost, whether general or local 
or special. 
3. Power to make declaration under the Act.  - Where a Bill to be introduced in the 
Rajasthan Legislative Assembly on behalf of the State 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. 
4. Effect of declaration under the Act and duration thereof. - (1) A declared provision 
shall have the force of law on and from the date n which the Bill containing it is introduced 
or published, whichever is earlier. 
(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 any amendment, or 
(b) when the State Government, in pursuance of a motion passed by the Rajasthan 
Legislative Assembly, directs, by notification in the Official G azette, 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 date on which, the declared provision 
had the force of law under sub-section (1). 
5. Certain refunds to be made when a declaration ceases to have effect.  - (l) Where 
a declared provision comes into operation as an enactment in an amended form before 
the expiry of the sixtieth day after the date on which such provis ion had the force of law 
under sub-section (1) of Section 4, refunds shall be made of all taxes collected which 
would not have been collected if the provision adopted in the enactment had been the 
declared provision: 
2 
 
Provided that the rate at which refunds  of any tax may be made under this sub -section 
shall not exceed the difference between the rate of such tax proposed in the declared 
provision and the rate in force immediately prior to the date on which the declared 
provision had the force of law under sub-section (1) of Section 4. 
(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 collected which would 
not have been collected, if the declaration in respect of it had not been made. 
 
 
Notifications 
 
[Notification No. F. 9(2) E&T/62/1 dated 26 -3-1962, published in the Rajasthan Gazette 
IV-C, Extraordinary, dated 26-3-1962.] 
 
In pursuance of sub-clause (3) of the Rajasthan Electricity (Duty) Bill, 1962, read with the 
declaration inserted therein under Section 3 of the Rajasthan Provisional Collection of 
Taxes Act, 1958 (Rajasthan Act 23 of 1958), the State Government being of the opinion 
that it is expedient in public interest to do so hereby exempts from tax the energy 
consumed- 
(1) by a consumer in any industry in the manufacture, production, processing or repair 
of goods: and 
(2) by or in respect of any mine as defined in the Indian Mines Act, 1923 (Central Act 
of 1923): 
subject, however, to the condition that the exemption hereby granted shall not be 
applicable to energy consumed in respect of any premises used for commercial or 
residential purposes. 
[Notification No. F. 9(2) E&T/62/II dated 26 -3-1962. published in the Rajasthan G azette. 
Part IV-C, Extra ordinary, dated 26-3-1962.] 
In pursuance of clause 3 of the Rajasthan Electricity (Duty) Bill, 1962, read with the 
declaration inserted therein under the Rajasthan Provisional Collection of Taxes Act 1958 
(Rajasthan Act 23 of 1958), the State Government hereby fixes 3 np. per unit as the rate 
at which the electricity duty shall be computed. 

‹ Prev All Rajasthan acts Next ›