Section 3 - Power of Central Government to make declaration - Provisional Collection of Taxes Act, 2023

Power of Central Government to make declaration. 3. 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.