S.L. 364.19 Art. 16Paymentofamount that becomes due in terms of rule 6 or rule 11.

(1) Any amount that becomes payable to the

Commissioner on account of a breach of a condition as provided in rule

6 or rule 11 shall be deemed as an amount that was due by the person liable for the payment thereof in terms of the said rules on the date when the condition in question was breached and shall be payable forthwith upon demand of the Commissioner with interest running from the said date at the rate determined in accordance with the Income

Tax (Rate of Interest) Rules.

(2) Sub-rule (1) shall be without prejudice to any further liability of any person arising in terms of any provision of the Income

Tax Acts or the Duty on Documents and Transfers Act in connection with the transfer of the property in question, sohowever that the breach of a condition set out in the said rules 6 and 11 shall not, of itself, be treated as giving rise to any such further liability.