n Without Prejudice - Are those easy judgements obtained against taxpayers really fair? : tax
|Article Title||Are those easy judgements obtained against taxpayers really fair? : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Author||Leisl Kruger and Fiona O'Brien|
|Publication Date||Jul 2007|
|Pages||20 - 21|
An application for the rescission of a "judgement" obtained by the SA Revenue Service in the magistrate's court under s91(1)(b) and s91(2) of the Income Tax Act (58 of 1962) has resulted in some arduous court battles.
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