Bombay Provisional Collection Taxes Act,1938

The Gujarat Provisional Collection Taxes Act, 1938

This Act regulates the provisional collection of proposed new or increased taxes in the state of Gujarat before the state legislature officially passes those proposals into law. It applies to the state government and all taxpayers within its jurisdiction. The law matters because it allows the government to enforce tax changes immediately upon introducing a bill, preventing tax evasion and speculative market hoarding while the bill is being debated. To protect public interests, the Act limits this temporary authority to sixty days and mandates refunds to citizens if the proposed tax is ultimately reduced or rejected by the legislative assembly.

PDF: pending for this language.