Section 3: The Pay-roll Tax Act, 1972 is amended–

(a) in section 18 thereof, by the repeal and replacement of the words “two hundred leones” appearing therein, by the words “two million leones”; (b) in section 19 thereof, by the repeal and replacement of the words “one thousand leones” appearing therein, by the words “five million leones”. (c) in section 20 thereof, by the repeal and replacement of the words “one hundred leones” appearing therein, by the words “two million leones”.