23. Amendment of section 59 of the principal enactment

Section 59 of the principal enactment is hereby amended in subsection (1) of that section by the substitution for the words “by the Minister from time to time.” of the words

“by the Minister from time to time :

Provided however, no such interest shal! be payable where there was a delay on the part of the registered person in complying with any requirement made by the Assessor in respect of any records of the registered person.”.