State Act

THE KERALA PROVISIONAL COLLECTION OF REVENUES ACT, 1985

3. Power to make declarations under this Act.—Where a Bill to be introduced in the Legislative Assembly on behalf of the Government provides for the imposition or increase of any tax, duty, cess, fee or other revenue, 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 effect from the 1st day of April following the date of introduction of the Bill 2[or shall have immediate effect from the date of introduction of the Bill].