The Bombay Provisional Collection of Taxes Act, 1938

{
    "id": 16727,
    "slug": "the-bombay-provisional-collection-of-taxes-act-1938",
    "title": "The Bombay Provisional Collection of Taxes Act, 1938",
    "short_title": "The Bombay Provisional Collection of Taxes Act, 1938",
    "act_number": "Bombay Act No. 4 of 1938",
    "act_year": 1938,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "The Bombay Provisional Collection of Taxes Act, 1938",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(1) a \"declared provision\" means a provisions in a Bill in respect of which a declaration has been made under section 3;\n(2) \"tax\" includes any rate, cess, duty, fee, toll or other impost, whether general or local or special.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "3",
            "title": "3. Power to make declarations under this Act.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "4",
            "title": "4. Effect of declarations under this Act, and duration thereof.",
            "chapter": null,
            "content": "(a) when it comes into operation as an enactment, with or without amendment, or\n(b) when the Provincial Government, in pursuance of a motion passed by the [Gujarat Legislative Assembly] , directs, by notification in the Official Gazette , that it shall cease to have force of law, or\n(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 sixtieth day after the day on which the declared provision has the force of law under sub-section (1).",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "5",
            "title": "5. Certain refunds to be made when declarations cease to have effect.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        }
    ],
    "metadata": {
        "Act ID": "guj162",
        "Act Number": "Bombay Act No. 4 of 1938",
        "Enactment Date": "",
        "Act Year": "1938",
        "Short Title": "The Bombay Provisional Collection of Taxes Act, 1938",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:55:19"
}