S.L. 123.84 Art. 16Powers of the Commissioner. Cap. 123. Cap. 318.

Notwithstanding the other provisions of these rules, the

Commissioner may make such enquiries and verification as he deems fit in accordance with the provisions of the Income Tax Act, and shall, after consulting the Corporation, have the right not to allow any tax credit if any default is committed by the applicant in respect of any provision of the Income Tax Act or the Social

Security Act or any subsidiary legislation issued thereunder.