The object of this article is to examine the scope and effect of section 103 of the Income Tax Act, No. 58 o f 1962, the South African embodiment of the general anti-avoidance provision, against the background which gave rise to it and to attempt some evaluation of its merit in the tax law context.
Whereas in the case of civil appeals the constitution has created confusion by the grant of the right of appeal in specific instances, in the sphere of criminal appeals it is curiously silent (except in relation to questions involving an interpretation of the constitution itself).
The introduction is the result of the authorï¿½s own reading and observations; and is merely intended to give the reader a general outline of marriage law and custom, in the Bechuanaland Protectorate and, in particular, the changes that have occurred during the past hundred years.
There has been a strong social demand for the protection of privacy in Japan, chiefly against sensational journalism. There is, however, no defence of truth in the Japanese law of torts. So, from a legal viewpoint, there is less need for the concept of the right of privacy in Japan than in the USA where the existence of the defence of truth was a factor that gave rise to the legal right of privacy.
When the British gained sovereignty over Mauritius in 1810 they promised to leave the customs and laws of the people untouched, l but as time went by the English presence inevitably altered not only the methods of administration of the Island, but, naturally enough, the private law as well. Today the law is basically that of Napoleonic France with a strong overlay of English law, particularly in the commercial law field. The persons who make this interesting amalgam an operative reality are the barristers, solicitors, notaries, and judges of the Island.
There has been a great deal of talk lately about the inadequacy of African customary law to deal with modern legal problems arising from the complex situation created by industrialization, trade, and development in the newly independent countries. The changes taking place in African society as a result of its closer contact with the advanced economics and technology of the post-war world are plain to any observer. In the administration of justice in particular, this tide of change has brought many new problems in its wake problems which had no counterpart in the rustic tribal life of a few decades ago.