8. write-off of any tax in default to be published in the Gazette

Where any tax in default is written-off under section 7 of this Act:—

the Commissioner-General shall, notwithstanding any provision relating to secrecy contained in the law under which the tax in default was levied and charged, publish that information in the Gazette, within thirty days of the date of such write-off ; and

the tax in default which had been written-off is subsequently recovered under the provisions of the relevant law under which such tax was charged and levied, the amount so recovered shall not be refunded to the defaulter.