INCOME TAX ACT 1967 (ACT 53)
PART IX - EXEMPTIONS, REMISSION AND OTHER RELIEF
Section 131. Relief in respect of error or mistake.
(1) If any person who has paid tax for any year of assessment alleges that an assessment relating to that year is excessive by reason of some error or mistake in a return or statement made by him for the purposes of this Act and furnished by him to the Director General prior to the assessment becoming final and conclusive, he may within six years after the end of the year of assessment within which the assessment was made make an application in writing to the Director General for relief.
(2) On receiving an application under subsection (1) the Director General shall inquire into the matter and, subject to this section and subsection 128 (5), shall give by way of repayment of tax such relief in respect of the alleged error or mistake as appears to him to be just and reasonable.
(3) In determining any application under this section the Director General shall have regard to all the relevant circumstances of the case and in particular-
(a) shall consider whether the granting of relief would result in the exclusion from charge to tax of income of the applicant; and(4) No relief shall be given under this section in respect of an error or mistake as to the basis on which the chargeability of the applicant ought to have been computed if the return or statement containing the error or mistake was in fact made on the basis of, or in accordance with, the practice of the Director General generally prevailing at the time when the return or statement was made.
(b) for that purpose may take into consideration the chargeability of the applicant for years of assessment other than the year to which the application relates and assessments made upon him for those years.
(5) An application under subsection (1) shall be as nearly as may be in the same form as a notice of appeal under section 99; and, where the applicant is aggrieved by the Director General's decision on the application-
(a) the applicant may within six months after being informed of the decision request the Director General in writing to send the application forward to the Special Commissioners;
(b) the Director General shall within three months after receiving the request send the application forward as if he were sending an appeal forward pursuant to section 102; and
(c) the application shall thereupon be deemed to be an appeal and shall be disposed of accordingly.
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