Issue of certificate

(1) The information called for in the preceding rule shall be considered by the Minister and if in his opinion– (a) the enterprise is one specified in the Schedule; (b) the proposals for the employment of labour and the housing of workers are satisfactory; (c) from the dates stated in pursuance of subparagraph (d) of the preceding rule, there will not be undue delay in establishing the enterprise, he may direct that a certificate be issued by the Chief Executive Officer to the effect that capital expenditure on the enterprise qualifies for the deductions for which provision is made in these Rules and on the issue of the certificate such expenditure shall, subject to the provisions of these Rules, be deemed to qualify accordingly. (2) A copy of such certificate shall be forwarded by the Chief Executive Officer to the Director General of Income Tax.