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(4) If in any proceedings any question arises as to the time when the Governor signed any particular order under this Ordinance, the production of a certificate purporting to be under the hand of the Colonial Secre- tary and stating the time of such signature shall be prima facie evidence that such order was signed at the

time stated in such certificate.

5. So much of any duty, tax, fee, rate, or other item Refund of of revenue, as shall have been paid under any order excess duty. made under this Ordinance in excess of the respective etc. duty, tax, fee, rate or other item of revenue payable immediately after the expiration of the order, shall be repaid to the person who paid the same.

in certain

cases.

6. Where an order under this Ordinance has the Restoration effect of lowering any duty, tax, fee, rate or other item of former rate of revenue, and where the order ceases to be in force of duty, etc. and is not replaced, with or without modification, by the bill or resolution in respect of which it was made, the duty, tax, fee, rate or other item of revenue which was payable immediately before the coming into force of the order shall thereupon again become payable in full.

Objects and Reasons.

1. When the liquor duties were raised last October the absence of a simple procedure for secretly and suddenly increasing the rate of duty was felt. Atten- tion was drawn to the fact that this problem had been dealt with in a general way in the Ceylon Ordinances and it was decided to adopt some similar provision here. The present Ordinance, which is based on Ordi- nance No. 33 of 1921 of the Ordinances of Ceylon, is the outcome of that decision. It is obvious that the more secretly and suddenly a duty can be imposed, or raised in rate, the less risk there is of the revenue losing through clearance from bond, etc., made in pre- paration for a higher rate of duty.

2. The scheme of the present Ordinance is to give the Governor power to impose or alter duties, etc., in anticipation of the passing by the Legislative Council of an Ordinance or resolution bringing in the new duties or rates of duties in an ordinary and permanent way. If the Ordinance or resolution is rejected by the Legislative Council the order expires, the previous position is restored, and the excess duty collected is refunded. In any event the order cannot remain in force for a longer period than four months.

3. The Ordinance is not confined to liquor duties but is made perfectly general so as to include all forms of revenue,

J. H. KEMP,

Attorney General,

25th May, 1997.