State Act
2
Section 2. Definitions.
The Gujarat Provisional Collection Taxes Act,1938
Act no. 4 of 19381938In forceGujarat (State Act)
2. In this Act- (1) a “declared provision” means a provision in a Bill in respect of which a declaration has been made under section 3 ; (2) “tax” includes any rate, cess, duty, fee, toll or other impost, whether general or local or special.