157

Article 157 1. Subject to this Article, no taxation shall be imposed or altered except by or under an Act. 2. An Act may make provision under which the President or a Minister may by order provide that on or after the publication of a Bill, being a Bill approved by the President, that it is proposed to introduce in the National Assembly providing for the imposition or alteration of taxation, such provisions of the Bill as may be specified in the order shall, until the Bill becomes law, have the force of law for such period and subject to such conditions as may be prescribed by an Act. 3. An order made under clause (2) shall, unless sooner revoked, cease to have effect - a. if the Bill to which it relates is not passed within such period from the date of its first reading in the National Assembly as may be prescribed by an Act; b. if, after the introduction of the Bill to which it relates, the National Assembly is dissolved; or c. at the expiration of a period of four months from the date the order came into operation, or such longer period from that date as may be specified in any resolution passed by the National Assembly, after the Bill to which it relates has been introduced.