CCT13/96

[1996] ZACC 13

1996 (7) BCLR 889 (CC)

1996 (4) SA 552 (CC)

Ackermann J

28 May 1996

11 June 1996

http://hdl.handle.net/20.500.12144/2026

Adjudication of a referral to the Constitutional Court by the Appellate Division in Rudolph and Another v Commissioner for Inland Revenue and Others 1996 (2) SA 886 (A) during an appeal against the decision of the High Court in Rudolph and Another v Commissioner for Inland Revenue and Others 1994 (3) SA 771 (W) regarding the constitutionality of s 74 (3) of Act 58 of 1962.

Section 74(3) of the Income Tax Act which allowed for search and seizure. Appellate Divison referred matter to Constitutional Court. Rightt to privacy not infringed because Constitution not retrospective. Maj: Ackermann J (unanimous)