An important decision on taxpayers' rights in respect of search and seizure warrants issued under the Income Tax Act and Value-Added Tax Act

Authors :

Williams, R C

Journal Title :

South African Law Journal

Citation :

(2001) 118 SALJ 418

S.A. Legislation :

Value-Added Tax Act 89 of 1991 s. 57D

Income Tax Act 58 of 1962 s. 74D(1)

Subject :

Searches and seizures

Warranty

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