The UTTAR PRADESH PROVISIONAL COLLECTION OF TAXES, ACT, 1980

170 
 
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- In this Act, a “decla red provision” means a provision in a Bill in respect of 
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 in crease 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 sect ion 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 betw een 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 t he 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. 
  
171 
 
mÙkj izns”k vufUre dj&laxzg.k vf/kfu;e] 1980 
¿mÙkj izns”k vf/kfu;e la[;k 14 lu~ 1980À 
¼tSlk mÙkj izns”k fo/kku e.My }kjk ikfjr gqvk½ 
 
          Qhl] dj ;k “kqYd ds vf/kjksi.k ;k mlesa o`f) ls lacaf/kr fo/ks;dksa ds micU/kksa 
dks rqjUr izo`Ùk djus dk micU/k djus ds fy;s 
vf/kfu;e 
Hkkjr x.kjkT; ds bdrhlosa o’kZ esa fuEufyf[kr vf/kfu;e cuk;k tkrk gS %& 
      1&& ;g vf/kfu;e mÙkj izns”k vufUre dj&laxzg.k vf/kfu;e] 1980 dgk tk;xkA 
 
laf{kIr uke 
      2&& bl vf/kfu;e esa] ^^?kksf’kr micU/k** dk rkRi;Z fdlh fo/ks;d esa ,sls micU/k ls 
gS] ftlds lEcU/k esa /kkjk 3 ds v/khu dksbZ ?kks’k.kk dh tk;A 
 
ifjHkk’kk 
      3&& ;gka jkT; ljdkj dh vksj ls jkT; fo/kku eaMy esa iqj%LFkkfir fd;k tkus 
okyk dksbZ fo/ks;d fdlh Qhl] dj ;k “kqYd ds ¼ftlds vUrxZr mRikn “kqYd Hkh gS½ 
vf/kjksi.k ;k mlesa o`f) ds fy;s micU/k djrk gS] ogka jkT; l jdkj ml fo/ks;d esa ;g 
?kks’k.kk vUr%LFkkfir djk ldrh gS fd yksd&fgr esa ;g lehphu gS fd fo/ks;d dk ,sls 
vf/kjksi.k ;k o`f) ls lEcfU/kr dksbZ micU/k bl vf/kfu;e ds v/khu rqjUr izHkkoh gksxkA 
 
?kks’k.kk djus dh “kfDr 
4&& ¼1½ ?kksf’kr micU/k dks] ml fnu dh lekfIr ij gh rqjUr fof/k dk cy izkIr gks 
tk;xk ftl fnu og fo/ks;d iqj%LFkkfir fd;k x;k Fkk] ftlesa mDr micU/k vkrk gSA 
¼2½ ?kksf’kr micU/k dk bl vf/kfu;e ds v/khu fof/k dk cy lekIr gks tk;xk&& 
¼d½ tc og] la”kks/ku lfgr ;k jfgr] vf/kfu;fefr ds :i esa izo`Ùk  gks tk;( 
;k  
¼[k½ tc jkT; ljdkj] fo/kku eaMy }kjk ikfjr izLrko ds vuqlj.k esa ;g 
vf/klwfpr djsa fd fof/k dk cy lekIr gks tk;xk ( ;k 
¼x½ ;fn [k.M ¼d½ ;k [k.M ¼[k½ ds v/khu mldk fof/k dk cy igys gh 
lekIr ugha gks x;k gS rks tc ml fnu ds i”pkr~ ipgÙkjoka fnu  lekIr gks tk;] 
ftl fnu og fo/ks;d iqj%LFkkfir fd;k x;k Fkk] ftlesa mDr micU/k vkrk gSA 
 
?kks’k.kk dk izHkko  
     5&& ¼1½ tgka dksbZ ?kksf’kr micU/k /kkjk 4 dh mi/kkjk ¼2½ ds [k.M ¼x½ esa fofufnZ’V 
vof/k dh lekfIr ds iwoZ la”kksf/kr izdkj ls vf/kfu;fefr ds :i es a izorZu esa vk tk; ] 
ftlds QyLo:i ,slh Qhl] dj ;k “kqYd dh njksa esa deh gks tk;] ogka lHkh ,slh laxzghr 
Qhl] dj vkSj “kqYd okil dj fn;s tk;saxs ] tks ;fn vf/kfu;fefr esa vaxhd`r micU/k 
?kksf’kr micU/k gksrs rks laxzghr ugha fd;s tkrs % 
ijUrq og nj ftl ij bl mi/kkjk ds v/khu dksbZ Qhl] dj ;k “kqYd okil fd;k 
tk;] ?kksf’kr micU/k esa izLrkfor ,slh Qhl] dj ;k “kqYd dh nj vkSj fo/ks;d iqj%LFkkfir 
djus ds le; izo`Ùk ,slh Qhl] dj ;k “kqYd dh nj ds chp ds vUrj ls vf/kd ugha 
gksxhA 
¼2½ tgka fdlh ?kksf’kr mic U/k dk /kkjk 4 dh mi/kkjk ¼2½ ds [k.M ¼[k½ ;k [k.M 
¼x½ ds v/khu fof/k dk cy lekIr gks x ;k gS] ogka lHkh ,slh laxzghr Qh l] dj ;k “kqYd 
okil dj fn;s tk;saxs] tks ;fn mlds lEcU/k esa ?kks’k.kk u dh x;h gksrh rks laxzghr ugha 
fd;s tkrsA 
?kks’k.kk ds izHkkoghu gksus 
ij dfri; /kujkf”k;ksa 
dk okil fd;k tkuk 
 

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