Motsepe v Commissioner for Inland Revenue

dc.date.accessioned	2017-04-08T16:56:47Z
dc.date.available	2017-04-08T16:56:47Z
dc.date.created	2004-10-04	en
dc.identifier.citation	[1997] ZACC 3
dc.identifier.citation	1997 (6) BCLR 692 (CC)
dc.identifier.citation	1997 (2) SA 897 (CC)
dc.identifier.uri	http://hdl.handle.net/20.500.12144/2017
dc.title	Motsepe v Commissioner for Inland Revenue	en
dc.title.alternative	CCT35/96	en
dc.identifier.casenumber	CCT35/96	en
dc.date.hearing	4 March 1997
dc.contributor.judge	Ackermann J
dc.date.judgment	27 March 1997
dc.link.judgment	http://collections.concourt.org.za/bitstream/handle/20.500.12144/2017/Full%20judgment%20%2847%20Kb%29-2633.pdf?sequence=1&isAllowed=y
dc.concourt.synopsis	Constitutionality of ss 92 and 94 of the Income Tax Act challenged. Applicant being sequestrated married in community, husbands a fugitive from justice. Referral in terms of s 102(1) held to be incompetent. Application for direct access to challenge s 91(1)(b) of the Income Tax Act denied. Unanimous judgment by Ackermann J.
dc.concourt.casehistory	A referral by the High Court to the Constitutional Court regarding the constitutionality of certain sections of Act 58 of 1962, and an application for direct access to the Constitutional Court. Direct access denied, referral rejected.

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