No. 21. Income Tax. 1967.


by deduction or otherwise, in excess of the amount with which
he is properly chargeable, such person shall be entitled to have
the amount so paid in excess refunded. Every claim for
repayment under this section shall be made within six years
from the end of the year -of assessment to which the claim
relates:
 (2) Except as regards sums repayable on an objection or
appeal, no repayments shall be made to any person in respect
of any year of assessment provided he has received a notice of
assessment, as regards which-
 (a) that person has failed or neglected to deliver a return
 within the prescribed time, unless it is proved to the
 satisfaction of the Comptroller that such neglect or
 failure to deliver a trni and correct return did not
 proceed' from any fraud or wilful act or omission, or
 (b) that person has been assessed in a sum in excess of
 the Amount contained in his return.
 (3) The Comptroller shall give a certificate of the
amount to be repaid and upon the receipt of the certificate the
Accountant General shall cause repayment to be made in con-
formity therewith.
 (4) No repayment shall be made under this section for
any year of assessment earlier than the year, 1963.

 84. The Administrator in Council may remit the whole Power to remit
or any part of the tax payable by any person including any tax.
interest or fees or other charges payable if he is satisfied that it
would be Just and equitable to do so.

 PART XII.

 PENALTIES.
 85. Any person who without reasonable excuse whether Penalty for
fir not liability to tax is involved- offences.
 (a) is guilty of a breach of official secrecy;
 (b) refuses, fails or neglects to render any return or
 statement;
 (c) refuses, fails or neglects to furnish when required any
 accounts or particulars;
 (d) refuses, fails or neglects to attend or to give evidence
 when required to do so;
 (e) fails to pay over any tax which he is required to
 deduct;