Power to cancel certificate

If at any time after the issue of the certificate referred to in the preceding rule the Minister is satisfied, after taking into consideration any representations made by the person engaged in the enterprise that, as regards the enterprise in respect of which the certificate was issued– (a) the conditions relating to the employment of labour or the housing of workers are unsatisfactory; or 10 Income and Business Tax (b) there has been undue delay in establishing the enterprise; or (c) there has been failure to comply with the requirements of the next following rule; or (d) information furnished to the Minister or to the Director General of Income Tax is, to the knowledge of the person furnishing such information, false in any material particular, the Minister may cancel such certificate and thereupon– (i) capital expenditure on the enterprise shall cease to qualify for any deduction for which provision is made in these Rules; and (ii) the Minister may order that the tax which would, but for the provisions of these Rules, have been payable shall be paid and thereupon the said tax shall be deemed to be due and may be recovered accordingly.