1[143A. Power of Government to make interim arrangements with regard
to assessment and collection of taxes and fees. ––(1) The Government may, by
notification, make such interim arrangements for the assessment and collection
of one or more of the taxes and fees levied in terms of any of the provisions of
this Chapter as may be deemed necessary or expedient, and the provisions of
this Chapter insofar as they relate to the assessment and collection of any
such tax or fee shall stand modified to the extent and in the manner given in the
notification during the period such interim arrangements remain in force.
(2) Any interim arrangement so made shall be for a period of upto three years only :
Provided that for good and sufficient reasons to be recorded in writing, the Government may extend such interim arrangements for a maximum period of upto five years :
Provided further that on the request of the Corporation, the Government may extend such interim arrangements for such period and on such conditions as may be mutually agreed between the Corporation and the Government.]
(2) Any interim arrangement so made shall be for a period of upto three years only :
Provided that for good and sufficient reasons to be recorded in writing, the Government may extend such interim arrangements for a maximum period of upto five years :
Provided further that on the request of the Corporation, the Government may extend such interim arrangements for such period and on such conditions as may be mutually agreed between the Corporation and the Government.]
1. Section 143A inserted by S.O. 3466 (E) of 2020 dated 05.10.2020.