Vidhi Codex

THE KERALA PROVISIONAL COLLECTION OF REVENUES ACT, 1985

The Kerala Provisional Collection of Revenues Act, 1985

General19857 sections

This Act allows the Kerala government to make tax provisions effective immediately or on April 1st by inserting a declaration into a bill, bypassing the usual delay in becoming law. It applies to taxes, duties, and fees imposed or increased by the government. The provisions remain in force for 120 days or until the bill is enacted, whichever comes first. If the provision is replaced or rates change, the government must refund any excess revenue collected from taxpayers, ensuring they are not charged more than the final law allows.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Sections.
  3. 2. Definitions.
  4. 3. Power to make declarations under this Act.
  5. 4. Effect of declarations under this Act and duration thereof.
  6. 5. Certain refunds to be made when declaration ceases to have effect.
  7. 6. Repeal and saving.

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