| { | |
| "act_title": "The Provisional Collection of Taxes Act, 1931", | |
| "act_no": "XVI", | |
| "act_year": "1931", | |
| "publication_date": "19/07/2025", | |
| "sections": [ | |
| { | |
| "section_content": "1. This Act may be called theProvisional Collection of Taxes Act, 1931" | |
| }, | |
| { | |
| "section_content": "2. In this Act, a \"declared provision\" means a provision in a Bill in respect of which a declaration has been made under section 3." | |
| }, | |
| { | |
| "section_content": "3. Where a Bill to be introduced in the Parliament on behalf of Government provides for the imposition or increase of a duty of customs or excise1[ or মূল্য সংযোজন কর বা সম্পূরক শুল্ক বা টার্ণওভার কর],the Government may cause to be inserted in the Bill a declaration that it is expedient in the public interest that any provision of the Bill relating to such imposition or increase shall have immediate effect under this Act." | |
| }, | |
| { | |
| "section_content": "4. (1) Subject to the provisions of sub-section (2), a declared provision shall have the force of law with immediate effect as if enacted on the day on which the Bill is introduced.(2) A declared provision shall cease to have the force of law under the provisions of this Act-(a)\twhen it comes into operation as an enactment, with or without amendment, or(b)\twhen the Government, in pursuance of a motion passed by the Parliament, directs, by notification in the official Gazette, that it shall cease to have the force of law, or(c)\tif 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 Bill containing it was introduced." | |
| }, | |
| { | |
| "section_content": "5.(1) Where a declared provision comes into operation as an enactment in an amended form before the expiry of the sixtieth day after the day on which the Bill containing it was introduced, refunds shall be made of all duties or tax collected which would not have been collected if the provision adopted in the enactment had been the declared provision:Provided that the rate at which refunds of any duty or Tax may be made under this sub-section shall not exceed the difference between the rate of such duty or Tax proposed in the declared provision and the rate of such duty or Tax in force when the Bill was introduced.(2) Where a declared provision ceases to have the force of law under clause (b) or clause (c) of sub-section (2) of section 4 refunds shall be made of all duties or Tax collected which would not have been collected if the declaration in respect of it had not been made." | |
| }, | |
| { | |
| "section_content": "6. [Repealed by section 2 and Schedule of the Repealing Act, 1938 (Act No. 1 of 1938).]" | |
| } | |
| ], | |
| "footnotes": [ | |
| { | |
| "footnote_text": "1The words \"or ম ল্য সংযোজন কর বা সমঙ্ রক শুল্ক বা টার্ণওভার কর \" were substituted, for the words \"or sales tax\" by the Finance Act, 1997 (Act No. XV of 1997), section 2." | |
| } | |
| ], | |
| "copyright_info": { | |
| "copyright_text": "Copyright©2019, Legislative and Parliamentary Affairs DivisionMinistry of Law, Justice and Parliamentary Affairs" | |
| }, | |
| "source_url": "http://bdlaws.minlaw.gov.bd/act-print-155.html", | |
| "fetch_timestamp": "2025-07-19 02:08:52", | |
| "csv_metadata": { | |
| "act_title_from_csv": "The Provisional Collection of Taxes Act, 1931", | |
| "act_no_from_csv": "XVI", | |
| "act_year_from_csv": "1931", | |
| "is_repealed": false | |
| }, | |
| "token_count": 618, | |
| "language": "english", | |
| "government_context": { | |
| "govt_system": "British Colonial Rule", | |
| "position_head_govt": "Governor of Bengal", | |
| "head_govt_name": "Sir Francis Stanley Jackson", | |
| "head_govt_designation": "Governor of Bengal Province", | |
| "how_got_power": "British Crown appointment", | |
| "period_years": "1927-1932", | |
| "years_in_power": 5 | |
| }, | |
| "processing_info": { | |
| "processed_timestamp": "2025-07-19 19:33:20", | |
| "enhanced_with_reducer": true, | |
| "enhanced_with_govt_context": true, | |
| "language_detected": "english", | |
| "token_count": 475, | |
| "legal_context_added": true, | |
| "legal_context_timestamp": "2025-07-19 20:26:26", | |
| "year_standardized": true, | |
| "year_standardization_timestamp": "2025-07-19 20:35:59", | |
| "token_count_updated": true, | |
| "token_count_update_timestamp": "2025-07-19 20:56:08", | |
| "previous_token_count": 475, | |
| "accurate_token_count": 618 | |
| }, | |
| "legal_system_context": { | |
| "period_info": { | |
| "period_name": "British Crown Rule", | |
| "year_range": "1858-1947", | |
| "act_year": 1931 | |
| }, | |
| "legal_framework": { | |
| "primary_laws": [ | |
| "Government of India Act 1858", | |
| "Indian Penal Code 1860", | |
| "Code of Civil Procedure 1908", | |
| "Evidence Act 1872" | |
| ], | |
| "court_system": [ | |
| "High Courts (1861)", | |
| "District Courts", | |
| "Magistrate Courts" | |
| ], | |
| "legal_basis": "Codified British-Indian legal system", | |
| "enforcement_mechanism": "Imperial Police Service and civil courts" | |
| }, | |
| "government_system": { | |
| "type": "Crown Colony Administration", | |
| "structure": "Viceroy and provincial governors", | |
| "revenue_collection": "Imperial taxation system", | |
| "administrative_units": [ | |
| "Provinces", | |
| "Districts", | |
| "Sub-districts" | |
| ] | |
| }, | |
| "policing_system": { | |
| "law_enforcement": "Police Act 1861 - structured police force", | |
| "military_police": "Imperial Police Service", | |
| "jurisdiction": "Provincial police under colonial control" | |
| }, | |
| "land_relations": { | |
| "tenure_system": "Zamindari, Ryotwari, and Mahalwari systems", | |
| "property_rights": "Colonial property law framework", | |
| "revenue_system": "Land revenue administration", | |
| "peasant_status": "Various tenant classes with limited rights" | |
| }, | |
| "key_characteristics": [ | |
| "Codification of laws (Penal Code, CPC, Evidence Act)", | |
| "Structured civil service system", | |
| "Constitutional developments (1909, 1919, 1935 Acts)", | |
| "Bengal Tenancy Act 1885 and amendments", | |
| "Emergency powers and martial law provisions" | |
| ], | |
| "context_added_timestamp": "2025-07-19 20:26:26" | |
| } | |
| } |