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Section 35A: Power to waive penalty

Land (Duties and Taxes) Act · PART VII: GENERAL

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

35A. Power to waive penalty (1) The Registrar-General may waive the whole or part of any penalty imposed under this Act where he is satisfied that failure to comply with this Act was attributable to a just or reasonable cause. (2) In the exercise of his power under subsection (1), the RegistrarGeneral shall record in writing the reasons for waiving the whole or part of the penalty. [S. 35A inserted by s. 19 (l) of Act 15 of 2006 w.e.f. 7 August 2006.]

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