S.L. 372.32 Art. 18Powers of the Commissioner. Cap. 372.

(1) Without prejudice to rule 12 and subject to the provisions of article 20 of the Income Tax Management Act, the

Commissioner may require any person to allow him access to any place where an agricultural activity is carried on or where agricultural produce is sold and to give such information about such activity or sale as he may consider relevant for the proper application of the Income Tax Acts in general and of these rules in particular to income from the sale of agricultural produce.

(2) When, as a direct or indirect result of any disposition, any sale of agricultural produce is reported for the purpose of these rules as a sale made by a person other than the person who would be the vendor were it not for that disposition, and if that disposition was made for the sole or main purpose of avoiding, reducing or postponing liability to tax or of obtaining any refund or set-off of tax, the Commissioner may, by order in writing, determine the person who should or should not be treated as the vendor in that sale and the rules shall apply to that sale according to that order.

(3) In sub-rule (2) "disposition" includes any agreement, deed, arrangement, renunciation or declaration.

(4) An order made under sub-rule (2) shall be subject to objection and appeal in accordance with the provisions of the Income Tax Acts.