The UTTAR PRADESH PROVISIONAL COLLECTION OF TAXES, ACT, 1980

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THE UTTAR PRADESH PROVISIONAL COLLECTION OF TAXES, ACT, 1980 
[U.P. ACT NO. 14 OF 1980] 
(As passed by the Uttar Pradesh Legislature) 
AN 
ACT 
to provide for the immediate enforcement of the provisions of the Bills relating to the 
imposition or increase of fees, taxes or duties 
               IT IS HEREBY enacted in the Thirty-first Year of the Republic of India as 
follows :-- 
Short title 1- This Act may be called the Uttar Pradesh Provisional Collection of Taxes Act, 
1980. 
 
Definition 2- 
which a declaration is made under section 3. 
 
Power to make  
declaration 3- Where a Bill to be introduced in the State Legislature on behalf of the State 
Government provides for the imposition or increase of any fee, tax or duty 
(including duty of excise) the State Government may cause to be inserted in the 
Bill, a declaration that it is expedient in the public interest that any provision in the 
Bill relating to such imposition or increase shall have immediate effect under this 
Act.  
 
Effect of  
declaration 4- (1) A declared provision shall have the force of law immediately on the expiry 
of the day on which the Bill containing it 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 State Government, in pursuance of a motion passed by the 
State Legislature notifies 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 seventy-fifth day after the day on which the 
Bill containing it was introduced. 
 
Certain refunds  
to be made  
when 
declaration  
ceases to have  
effect 
5- (1)  Where a declared provision comes into operation as an enactment in an 
amended form resulting in reduction of rates of such fee, tax or duty, before the 
expiry of the period specified in clause (c) of sub-section (2) of section 4, refund 
shall be made of all fees, taxes and duties 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 fee, tax or duty may be made 
under this sub-section shall not exceed the difference between the rate of such fee, 
tax or duty proposed in the declared provision and the rate of such fee, tax or duty 
in force when the Bill was introduced. 
(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 fees, 
taxes or duties collected which would not have been collected if the declaration in 
respect of it had not been made. 
  

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