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Section 1 - Short title - Provisional Collection of Taxes Act, 1931 (16 of 1931)Extract PROVISIONAL COLLECTION OF TAXES ACT, 1931 (16 of 1931) 28th September, 1931 An Act to amend the law providing for the immediate effect for a limited period of provisions in Bills relating to the imposition or increase of duties of customs or excise. WHEREAS it is expedient to amend the law providing for the immediate effect for a limited period of provisions in Bills relating to the imposition or increase of duties of customs or excise, it is hereby enacted as follows:- 1. Short title. — This Act may be called the Provisional Collection of Taxes Act, 1931.
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