1. Short title.-
This Act may be called the Provisional Collection of Taxes Act, 1931.
1. This Act has been extended to Berar by the Berar Laws Act, 1941 (4 of 1941), to Goa, Daman and Diu (with modifications) by Reg. 12 of 1962, s. 3 and the Schedule to Dadra and Nagar Haveli by Reg. 6 of 1963, s. 2 and Sch. I; to the whole of the Union territory of Lakshadweep by Reg. 8 of 1965, s. 3 and Sch. and to Pondicherry by Notification No. G.S.R. 392, dated 27-2-1963.
2. Subs. by the A.O. 1950, for "the Central Legislature".
3. The words "either Chamber of" omitted by the A.O. 1948.
4. Subs. by Act 45 of 1964, s. 2, for "sixtieth day" (w.e.f. 1-2-1965).