S.L. 364.15 Art. 5Relief.

The relief granted under this order shall be forfeited and the provisions of article 6 shall apply if the individual to whom the transfer by gratuitous title was made, transfers the inter vivos marketable securities or the business property, as the case may be, within a period of three (3) years immediately following the date of the transfer by gratuitous title: Provided that in the case of a business property, the relief granted under this order shall also be forfeited and the provisions of article 6 shall apply if the business property is not used within a business carried on by the said individual, for a period of three (3) years immediately following the date of the transfer by gratuitous title.