Uttar Pradesh Provisional Collection of Taxes Act, 1980
(U.P. Act No. 14 of 1980)
Last Updated 27th February, 2020 [up944]
(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.5. Certain refunds to be made when declaration ceases to have effect. - (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.