Remission of tax on grounds of indigence

(1) Whenever it is brought to the notice of the Commissioner of Land Tax that any owner of land is in indigent circumstances and unable pay the tax or any part thereof, the Commissioner of Land Tax shall submit to the Minister a statement of the case in which he shall give the name of the owner of the land, the amount due from him for tax, a description of the land and any evidence of the poverty of the owner or his inability to pay the whole or part of the tax. (2) The Commissioner of Land Tax shall submit such statement before any steps are taken to enforce payment of the tax and may make, or cause to be made, enquiries from the owner or any other person respecting the circumstances of the owner and may take statements in writing in reference thereto. (3) The Minister may institute such further enquiry as he considers necessary and remit the whole or part of the tax due or allow time for the payment or may make such other order as he thinks fit. 20 [CAP. 58