or increasing any tax or imposing any charge upon the public revenue or reserves, save with the prior consent of the National Council of Ministers. (2) The Minister of Finance and Economic Planning, on the authority of the Council of Ministers, shall issue a certificate that a proposed bill or an amendment has such object or effect and such certification shall be conclusive. (3) A bill or an amendment shall not be deemed to have such object or effect by reason that it includes provisions for the imposition of fines or other pecuniary penalties or the payment of fees for services rendered. Provisional and Supplementary Financial Measures 90. (1) Notwithstanding the provisions of Article 86 (5) herein, the President may in the public interest, make a presidential order having the force of law, providing that the imposition of any tax, or fee or the amendment thereof shall come into force, pending submission of a bill requiring the same to the National Legislative Assembly. (2) When that financial bill is adopted or rejected, the force of the presidential order shall cease without retrospective effect in relation to rejection for amendment of the Bill. (3) Where the procedure of adopting the general budget and the appropriation bill is delayed beyond the beginning of the financial year, expenditure shall continue, pending adoption of the general budget, in accordance with the estimates approved for the previous year, as if the same has been appropriated by law for the new year. (4) Whenever new circumstances occur or a matter of public concern proves not to have been satisfactorily addressed by the general budget, the President may during the financial year cause to be submitted to the National Legislative Assembly, a financial bill, a supplementary appropriation or an allocation from the reserve funds, to which the same provisions set out in respect of the general budget bill shall apply. (5) Without prejudice to the provisions of Article 88 (5) herein, the following expenditures shall be paid out of the consolidated reserve funds: (a) (b) (c) (d) (e) (f) (g) emoluments of the President; expenses of the State House; budget of the Judiciary; National Government contractual financial obligations; repayment of National Government external debts under any loan agreement; payment of any money the National Government is required to pay under a court order arising out of any litigation or as a result of an arbitration award or any other settlement having similar legal effect; and any other expenses as shall be regulated by law. 30