S.L. 123.201 Art. 9Forfeiture of rebate. Cap. 123.

If it results to the Commissioner that a rebate granted to a person under these rules was not actually due, he may request that person to pay an amount of tax equivalent to that rebate. Upon the service on that person of a notice of such a request, that person shall become liable to pay to the Commissioner the said amount with interest which shall run as from the 1st May of the yea of assessment for which the rebate was granted, without prejudice to the provisions of article 51 of the Income Tax Act and to any penalty for which that person may be liable in accordance with any provision of the Income Tax Acts.