S.L. 364.13 Art. 2Remission. Cap. 364

The Commissioner may, at his discretion, remit wholly or in part any interest and penalty chargeable on any person under the provisions of the Duty on Documents and Transfers Act, hereinafter referred to as "the Act": Provided that the Commissioner may only remit such interest and penalty if he is satisfied that the duty due was not paid within the prescribed period due to a reasonable cause, sohowever that reliance placed on any other person to perform any task shall not constitute a reasonable excuse.