section 4
Effect of declarations under this Act, and duration thereof.
The Provisional collection of Taxes Act, 2023Tax20236 sections
Statutory text
- (1) A declared provision shall have the force of law immediately on the expiry of the day on which the Bill containing it is introduced.
- (2) A declared provision shall cease to have the force of law under the provisions of this Act--
- (a) when it comes into operation as an enactment, with or without amendment;
- (b) when the Central Government, in pursuance of a motion passed by Parliament, directs, by notification in the Official Gazette, that it shall cease to have the force of law; or
- (c) if it has not already ceased to have the force of law under clause (a) or clause (b), then on the expiry of the seventy-fifth day after the day on which the Bill containing it was introduced.
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