Section 3 — Power of Central Government to make declaration.

The Provisional collection of Taxes Act,2023
Where a Bill to be introduced in Parliament on behalf of the Government provides for the imposition or increase of a duty of customs or excise with or without change in tariff classification, 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.

Official Hindi (PDF) ↗

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