Section 3Power to make declarations under this Act

s. 3

3. Power to make declarations under this Act 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 excise [ 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.

1. 1. The words "or মূল্য সংযোজন কর বা সম্পূরক শুল্ক বা টার্ণওভার কর " were substituted, for the words "or sales tax" by section 2 of the Finance Act, 1997 (Act No. XV of 1997).