Alteration of duty

(1) The National Assembly may, by resolution, increase, reduce, abolish or otherwise alter the duty in respect of beer brewed. duty. 8 (2) Whenever any resolution increasing or reducing any existing duty has been passed by the National Assembly, such duty shall, unless it be otherwise expressed in the resolution and subject to sub-section (4), from and after the passing thereof, be leviable and recoverable in accordance with this Act. (3) A Bill to validate any such resolution shall be introduced into the National Assembly as soon as possible after the passing of such resolution and not later than the meeting of the National Assembly which takes place next after the passing of such a resolution. (4) In case no Bill is introduced into the National Assembly as provided by sub-section (3), or on the withdrawal or rejection by the National Assembly of such Bill, or in case such Bill otherwise fails to become law, every such resolution shall cease to have effect. (5) In the event of such resolution ceasing to have effect, (a) a refund of any increasing of existing duty collected under the resolution shall be made to the brewer who has paid it; and (b) when the resolution has effected a reduction of the duty, the Comptroller is hereby authorised to collect the difference between the existing duty and that fixed by the resolution.