S.L. 364.14 Art. 7Excess of amount of duty chargeable.

In the event that duty on a transfer becomes chargeable in accordance with article 6, the excess, if any, of the amount of the duty so chargeable over the amount of duty that was paid on the deed of that transfer shall become payable to the Commissioner by the person to whom the transfer was made:

(a) if the person who acquires the property fails, without reasonable excuse, to submit to the Commissioner for Revenue any information, forms or documentation requested in a notice in writing as referred to in article 4 within the period, not being less than thirty (30) days, specified in that notice, immediately upon the expiration of that period;

(b) if the Planning Authority notifies the Commissioner for Revenue that illegal development has taken place on any part of the property and, or the property is not regenerated according to the characteristics of the area or restoration of the said property, on the date the Planning Authority issues such notification.