8.—(1) Where the conditions in paragraph 4 are not satisfied and the remission of tax in respect of any land is revoked, the owner of the demolished dwelling-house previously erected on the land shall be liable to repay the amount of tax remitted under paragraph 3 without demand, and the Comptroller may, in his discretion, add thereto a sum not exceeding 5% of that amount of tax liable to be repaid.
(2) The amounts under sub-paragraph (1) shall be payable and recoverable in the same manner in which taxes are payable and recoverable under the Act.