The Provisional Collection of Taxes Act
3Power to make declarations under this Act
Where a Bill to be introduced in 1[Parliament] on behalf of Government provides for the imposition or increase of a duty of customs or excise, 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.
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1. Subs. by the A.O. 1950, for "the Central Legislature".