Where a person fails to comply with the conditions specified in an Order made under section 37 —
(a) Cabinet may by Order published in the Gazette revoke or suspend the first mentioned Order; and
(b) all tax reliefs or exemptions as were specified in the first mentioned Order are suspended or terminated, as the case may be, with effect from the date specified in the second mentioned Order;
(c) the person is liable to pay to the Government the value of any tax relief or exemption already received under the first mentioned Order.