Amendment status not verified — confirm the current text below against the official source.
Definition 2- In this Act, a “declared provision” means a provision in a Bill in respect of which a declaration is made under section 3. Power to make declaration 3- Where a Bill to be introduced in the State Legislature on behalf of the State Government provides for the imposition or increase of any fee, tax or duty (including duty of excise) the State Government may cause to be inserted in the Bill, a declaration that it is expedient in the public interest that any provision in the Bill relating to such imposition or increase shall have immediate effect under this Act. Effect of declaration 4- (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; or (b) when the State Government, in pursuance of a motion passed by the State Legislature notifies 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 seventy-fifth day after the day on which the Bill containing it was introduced. Certain refunds to be made when declaration ceases to have effect 5- (1) Where a declared provision comes into operation as an enactment in an amended form resulting in reduction of rates of such fee, tax or duty, before the expiry of the period specified in clause (c) of sub-section (2) of section 4, refund shall be made of all fees, taxes and duties 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 fee, tax or duty may be made under this sub-section shall not exceed the difference between the rate of such fee, tax or duty proposed in the declared provision and the rate of such fee, tax or duty 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 fees, taxes or duties collected which would not have been collected if the declaration in respect of it had not been made. 171 mÙkj izns”k vufUre dj&laxzg.k vf/kfu;e] 1980 ¿mÙkj izns”k vf/kfu;e la[;k 14 lu~ 1980À ¼tSlk mÙkj izns”k fo/kku e.My }kjk ikfjr gqvk½ Qhl] dj ;k “kqYd ds vf/kjksi.k ;k mlesa o`f) ls lacaf/kr fo/ks;dksa ds micU/kksa dks rqjUr izo`Ùk djus dk micU/k djus ds fy;s vf/kfu;e Hkkjr x.kjkT; ds bdrhlosa o’kZ esa fuEufyf[kr vf/kfu;e cuk;k tkrk gS %& 1&& ;g vf/kfu;e mÙkj izns”k vufUre dj&laxzg.k vf/kfu;e] 1980 dgk tk;xkA laf{kIr uke 2&& bl vf/kfu;e esa] ^^?kksf’kr micU/k** dk rkRi;Z fdlh fo/ks;d esa ,sls micU/k ls gS] ftlds lEcU/k esa /kkjk 3 ds v/khu dksbZ ?kks’k.kk dh tk;A ifjHkk’kk 3&& ;gka jkT; ljdkj dh vksj ls jkT; fo/kku eaMy esa iqj%LFkkfir fd;k tkus okyk dksbZ fo/ks;d fdlh Qhl] dj ;k “kqYd ds ¼ftlds vUrxZr mRikn “kqYd Hkh gS½ vf/kjksi.k ;k mlesa o`f) ds fy;s micU/k djrk gS] ogka jkT; ljdkj ml fo/ks;d esa ;g ?kks’k.kk vUr%LFkkfir djk ldrh gS fd yksd&fgr esa ;g lehphu gS fd fo/ks;d dk ,sls vf/kjksi.k ;k o`f) ls lEcfU/kr dksbZ micU/k bl vf/kfu;e ds v/khu rqjUr izHkkoh gksxkA ?kks’k.kk djus dh “kfDr 4&& ¼1½ ?kksf’kr micU/k dks] ml fnu dh lekfIr ij gh rqjUr fof/k dk cy izkIr gks tk;xk ftl fnu og fo/ks;d iqj%LFkkfir fd;k x;k Fkk] ftlesa mDr micU/k vkrk gSA ¼2½ ?kksf’kr micU/k dk bl vf/kfu;e ds v/khu fof/k dk cy lekIr gks tk;xk&& ¼d½ tc og] la”kks/ku lfgr ;k jfgr] vf/kfu;fefr ds :i esa izo`Ùk gks tk;( ;k ¼[k½ tc jkT; ljdkj] fo/kku eaMy }kjk ikfjr izLrko ds vuqlj.k esa ;g vf/klwfpr djsa fd fof/k dk cy lekIr gks tk;xk ( ;k ¼x½ ;fn [k.M ¼d½ ;k [k.M ¼[k½ ds v/khu mldk fof/k dk cy igys gh lekIr ugha gks x;k gS rks tc ml fnu ds i”pkr~ ipgÙkjoka fnu lekIr gks tk;] ftl fnu og fo/ks;d iqj%LFkkfir fd;k x;k Fkk] ftlesa mDr micU/k vkrk gSA ?kks’k.kk dk izHkko 5&& ¼1½ tgka dksbZ ?kksf’kr micU/k /kkjk 4 dh mi/kkjk ¼2½ ds [k.M ¼x½ esa fofufnZ’V vof/k dh lekfIr ds iwoZ la”kksf/kr izdkj ls vf/kfu;fefr ds :i esa izorZu esa vk tk;] ftlds QyLo:i ,slh Qhl] dj ;k “kqYd dh njksa esa deh gks tk;] ogka lHkh ,slh laxzghr Qhl] dj vkSj “kqYd okil dj fn;s tk;saxs] tks ;fn vf/kfu;fefr esa vaxhd`r micU/k ?kksf’kr micU/k gksrs rks laxzghr ugha fd;s tkrs % ijUrq og nj ftl ij bl mi/kkjk ds v/khu dksbZ Qhl] dj ;k “kqYd okil fd;k tk;] ?kksf’kr micU/k esa izLrkfor ,slh Qhl] dj ;k “kqYd dh nj vkSj fo/ks;d iqj%LFkkfir djus ds le; izo`Ùk ,slh Qhl] dj ;k “kqYd dh nj ds chp ds vUrj ls vf/kd ugha gksxhA ¼2½ tgka fdlh ?kksf’kr micU/k dk /kkjk 4 dh mi/kkjk ¼2½ ds [k.M ¼[k½ ;k [k.M ¼x½ ds v/khu fof/k dk cy lekIr gks x;k gS] ogka lHkh ,slh laxzghr Qhl] dj ;k “kqYd okil dj fn;s tk;saxs] tks ;fn mlds lEcU/k esa ?kks’k.kk u dh x;h gksrh rks laxzghr ugha fd;s tkrsA ?kks’k.kk ds izHkkoghu gksus ij dfri; /kujkf”k;ksa dk okil fd;k tkuk