The Rajasthan Provisional Collection of Taxes Act, 1958

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Tax19585 sections

The Rajasthan Provisional Collection of Taxes Act, 1958, regulates the temporary, immediate collection of newly proposed or increased state taxes, duties, and fees. Applying to the Rajasthan state government and its taxpayers, this law matters because it prevents people from evading new taxes while the corresponding legislation is still being debated in the assembly. Under this act, proposed tax changes can take effect immediately upon a bill's introduction. However, if the bill is not passed, is amended, or is rejected within sixty days, the state government must refund any overcollected or unauthorized taxes to the affected citizens.

Start reading →Read full ActSections

1. Short title
2. Interpretation
3. Power to make declaration under the Act
4. Effect of declaration under the Act and duration thereof
5. Certain refunds to be made when a declaration ceases to have effect

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