INCOME TAX ACT 1967 (ACT 53)
PART IX - EXEMPTIONS, REMISSION AND OTHER RELIEF
Section 129. Remission of tax.
(1) The tax paid or payable by any person may be remitted wholly or in part-
(a) on grounds of poverty, by the Director General; orand any tax so remitted shall not be regarded as tax payable for the purposes of any other provision of this Act.
(b) on grounds of justice and equity, by the Minister,
(2) Where a person granted remission under subsection (1) has paid any of the tax to which the remission relates, he shall be entitled to have the amount which he has paid refunded to him as if it were an overpayment to which section 111 applies.
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