(4) Parliament may confer upon any authority established by law for the
purposes of local government power to impose taxation within the area
for which that authority is established and to alter taxation so imposed.
(5) Where the Appropriation Act in respect of a financial year has not
come into force at the expiration of six months from the commencement
of that financial year, the operation of any law relating to the collection
or recovery of any tax upon any income or profits or any duty or
customs or excise shall be suspended until that Act comes into force:
Provided that(i)
in any financial year in which the National Assembly stands
dissolved at the commencement of that year, the period of six months
shall begin from the day upon which the National Assembly first sits
following that dissolution instead of from the commencement of the
financial year.
(ii)
the provisions of this clause shall not apply in any financial year
in which the National Assembly is dissolved after the laying of
estimates in accordance with Article 115 and before the Appropriation
Bill relating to those estimates is passed by Parliament.
115. (1) Moneys shall not be expended from the general revenues of the Withdrawal of
moneys from
Republic unless-
general revenues
(a)
the expenditure is authorised by a warrant under the hand of the
President;
(b)
the expenditure is charged by this Constitution or any other law
on the general revenues of the Republic; or
(c)
the expenditure is of moneys received by a department of
government and is made under the provisions of any law which
authorises that department to retain and expend those moneys
for defraying the expenses of the department.
(2) A warrant shall not be issued by the President authorising
expenditure from the general revenues of the Republic unless-