Powers of Minister to fix the rates of sales tax by orders to be approved by the House of Representatives
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Open ↗(1) The Minister may, from time to time, by order published in the Gazette, fix the rates of sales tax to be levied under this Act. (2) Any order made under subsection (1) of this section shall, at the next meeting of the House of Representatives be laid before such House and shall, at the expiration of one hundred and twenty days from being so laid or of such extended period as the House of Representatives may, by resolution, direct, cease to have effect if and insofar as it is not confirmed by a resolution passed by the House of Representatives within the said one hundred and twenty days or, if such period has been extended, within such extended period. (3) Where an order ceases to have effect in whole or in part as provided by subsection (2) of this section, then any sales tax levied in pursuance of such order or, as the case may be, of such part thereof as ceases to have effect shall, subject to subsection (4) of this section, be repayable to the person by whom such sales tax was paid. (4) Unless the Minister shall otherwise direct, no sales tax repayable under subsection (3) of this section shall be repaid, unless the person entitled to such repayment makes a claim therefor to the Director General within one year from the day on which the order ceases to have effect in whole or in part as provided by subsection (2) of this section; and such claim shall be made in writing and shall contain such particulars as the Director General may, by general or special order, require. (5) If any question arises whether any particular goods are or are not included in a class of goods appearing in an order under subsection (1) of this section, such question shall be decided by the Director General.