Section 5(1) in Kerala Provisional Collection of Revenues Act, 1985
(1)Where a declared provision comes into operation as an enactment in an amended from before the expiry of the period referred to in clause (c) of sub-section (2) of section 4, refunds shall be made of all taxes, duties, cesses, fees and other revenues 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 tax, duty, cess, fee or other revenue may be made under this sub-section shall not exceed the difference between the rate of such tax, duty, cess, fee or other revenue proposed in the declared provision and the rate of such tax, duty, cess, fee or other revenue in force immediately before[the date on which the bill has come into force under sub-section (1) of section 4] [Substituted by Kerala Provisional Collection of Revenues (Amendment) Act, 1991 (Act 19 of 1991.].
