(1) Where an approved enterprise fails or neglects—
(a) to commence construction of a factory on the construction day; or
(b) to commence manufacture at the factory of an approved product in marketable quantities, on or before the production day,
Cabinet may issue a notice in writing requiring it within 30 days of the date of such notice either—
(i) to commence construction of the factory or the manufacture of the approved product in marketable quantities as the case may be, or
(ii) to prove to the satisfaction of Cabinet that the failure or neglect is attributable to a cause beyond its control and that there is reasonable prospect of its commencing construction of the factory or manufacturing the approved product in marketable quantities as the case may be, within such time as Cabinet considers reasonable.
(2) Where an approved enterprise satisfies the requirements of subparagraph (ii) Cabinet shall, by order published in the Gazette, substitute for the construction day or production day as the case may be, some other specified day and thereupon the provisions of this Act shall take effect as if the day specified in such order was the construction day or the production day as the case may be, specified in the order made under section 6.
(3) Cabinet may, having regard to all the circumstances of the case, if it thinks it expedient so to do, by order published in the Gazette revoke an order made under section 6, where an approved enterprise—
(a) contravenes any of the provisions of this Act or the regulations made thereunder; or
(b) fails to comply with the requirements of a notice issued under section 17(1)(b).
(4) Subject to the provisions of section 15(2), upon revocation of an order made under section 6, the provisions of sections 7 and 12 are considered never to have applied to the enterprise and such enterprise shall, despite anything contained in the Customs (Control and Management) Act or the Income Tax Act pay to the Comptroller of Customs and Excise and the Comptroller of Inland Revenue any sums which but for the provisions of section 7(2), and of section 12 would have been payable as customs duty or income tax.
(5) Despite the provisions of subsection (4) Cabinet, if it thinks that the payment of any such sums would cause undue hardship, or if for any other reason it deems it expedient so to do, may remit the whole or part of any such sum to the enterprise.
(6) All sums payable under this section may be recovered summarily as a civil debt.