S.L. 478.2 Art. 18Powers of the Commissioner of Inland Revenue. Cap. 123. Cap. 372. Cap. 318.

Notwithstanding the other provisions of these regulations, the Commissioner of Inland Revenue may make such enquiries and verification as he deems fit in accordance with the provisions of the Income Tax Act and the Income Tax Management Act, and shall, after consulting the Commissioner, have the right not to allow a benefit under these regulations if any default is committed by the applicant in respect of any provision of those Acts or the Social

Security Act or any subsidiary legislation issued thereunder.