Rates of tax

(1) Commencing from July1, 1998 and for each subsequent month the tax on the receipts shall be levied at the rates set out from time to time in Schedule IX. Schedule IX. (2) The National Assembly may at any time by resolution amend Schedule IX and every such resolution shall, unless it be otherwise expressed in the resolution and subject to sub-section (4), take effect from the passing thereof. Schedule IX. (3) A Bill to validate any such resolution shall be introduced into the National Assembly at its next practicable sitting after the passing of such resolution. (4) In case no Bill is introduced into the National Assembly as provided in 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. 82 (5) In the event of such resolution ceasing to have effect– (a) a refund of any increased tax collected under the resolution shall be made to the person who shall have paid the same; and (b) when the resolution shall have effected a reduction of the tax from any person, the Commissioner is hereby authorized to collect the difference between the tax payable at the time of reduction and that fixed by the resolution. tax.