S.L. 123.68 Art. 10Certain powers of the Commissioner.

Notwithstanding the provisions of these rules, the

Commissioner may remit such part or all of the additional tax chargeable for the year of assessment 1999 and any subsequent year, as he may deem fit, provided that:

(a) the Commissioner may impose as a condition for any such remission the requirement that the person concerned shall not make another omission within such period as the Commissioner may establish, as well as such other conditions as he may deem fit;

(b) should any condition imposed by the Commissioner in accordance with the provisions of paragraph (a) be infringed by the person concerned, any reduction of additional tax granted by the Commissioner in addition to the reductions contemplated by the other provisions of these rules shall be forfeited;

(c) if forfeiture is so due, under the provisions of paragraph (b), any additional reduction made under the provisions of this rule, but not under the provisions of the other rules hereof, shall be deemed to have been a suspension of liability to the said additional tax, and not the cancellation of the relevant additional tax;

(d) the Commissioner shall communicate in writing to the person concerned any condition imposed under paragraph (b), the consequences of infringement of any such condition and, if such is the case, the fact that forfeiture has been incurred.