section 2
Short tide.
The Gujarat Provisional Collection Taxes Act, 1938Tax19384 sections
Statutory text
In this Act-
6) a “declared provision” means a provision in a Bill in respect of which a Definitons. declaration has been made under section 3 ;
2) “tax” includes any rate, cess, duty, fee, toll or other impost, whether general or local or special.
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