Cap. 62 Art. 2New or increase of duty.

(1) Whenever notice is given by a Minister to the Clerk of the House of Representatives of a bill having as its object the imposition of a new duty or the increase of an existing duty, such new duty or increase of duty shall be levied and collected by the authority designated in the bill to be responsible for its collection as from the day on which a Proclamation has been issued to that effect that notice as aforesaid has been given.

(2) For the purposes of this Act the term "duty" means and includes any tax, however called, leviable on goods or services upon their importation, manufacture or supply as the case may be, as well as any other tax, tribute, fee, contribution, fare or impost and in general any revenue that may be due to the Government or to any Corporation or Authority established by law.