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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part IIIA: Settlement of Dispute

88C. Circumstances where inappropriate to settle (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


It will be inappropriate and not to the best advantage of the state to settle a dispute, where, in the opinion of the Commissioner,—

a) the action on the part of the person concerned which relates to the dispute, constitutes intentional tax evasion or fraud and no circumstances contemplated in section 88D exist;
b) the settlement would be contrary to the law or a clearly established practice of the Commissioner on the matter, and no exceptional circumstances exist to justify a departure from the law or practice;
c) it is in the public interest to have judicial clarification of the issue and the case is appropriate for this purpose;
d) the pursuit of the matter through the courts will significantly promote compliance of the tax laws and the case is suitable for this purpose; or
e) the person concerned has not complied with the provisions of any Act administered by the Commissioner and the Commissioner is of the opinion that the non-compliance is of a serious nature.