Section 5. Certain refunds to be made when declarations cease to have effect.

(1) Where a declared provision comes into operation as an enactment in an amended form before the expiry of the Sixtieth day after the day on which the Bill containing it was introduced, refunds shall be made of all State taxes or duties collected which would not have been collected if the provision adopted in the enactment had been the declared provision: Provided that the rate at which refunds of any tax or duty may be made under this subsection shall not exceed the difference between the rate of such tax or duty in force when the Bill was introduced. (2) Where a declared provision ceases to have the force of law under clause (b) or clause (c) of section (2) of Section 4, refund shall be made of all taxes or duties collected which would not have been collected if the declaration in respect of it has not been made.