CO129-615-2 Income tax 10-3-1947 - 6-2-1948 — Page 15

M. Gelberts objeshin

I don't follow Mi Gilberts

pard 3 of his

3 of his letter at No. 30.

I don't

think that the "Gloor in Council

exempt5

an

individual on

of poverty; that is smeg

a

grounds

malter

for the Commissioner (rede § 77(1)

Only in the West Ahraman by islation, which the malayan 13.1 cloudy follows.

of the Malayan Grainance). The pout

of immediate une portance

not

pertaps Imance Dept- consider again of the file

after action.

not

included

would

y

una

of the file is recrculation

In the meantime

the point

draft despatch herewith.

Para I of No. 26 requires

answer

I have

in the

a

anc

the

fill as

should

be

the

relevant files,

recescalated with

on this point.

Teem:

Cat

should

Drop herewith.

271147.

I have discussed

m.

dotemer 27/11

with Mr. Boss. We feel

Gilbert's point

he made now.

is made at all it

As to the validity of the

houver ( mly

boint, the quema's power to exempt

exceptimally is the Comminimer given ferver to

exempt) is normally qualified

Cyfres

1

for instance.

he

may

exempt

im

grounds of

In making

the

mygertim

hoverty, in Trinidad if he consider it just and equitable to do so. the B.1.R. had in mind the danger that unqualified have of exemption might for acemations that it

allow scope

exercived from political

motives.

14