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 Circumstances where inappropriate to settle (Repealed)
[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].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.|
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