Rudolph and Another v Commissioner for Inland Revenue and Others

dc.date.accessioned	2017-04-08T16:56:49Z
dc.date.available	2017-04-08T16:56:49Z
dc.date.created	2004-11-30	en
dc.identifier.citation	[1996] ZACC 13
dc.identifier.citation	1996 (7) BCLR 889 (CC)
dc.identifier.citation	1996 (4) SA 552 (CC)
dc.identifier.uri	http://hdl.handle.net/20.500.12144/2026
dc.title	Rudolph and Another v Commissioner for Inland Revenue and Others	en
dc.title.alternative	CCT13/96	en
dc.identifier.casenumber	CCT13/96	en
dc.date.hearing	28 May 1996
dc.contributor.judge	Ackermann J
dc.date.judgment	11 June 1996
dc.link.judgment	https://collections.concourt.org.za/bitstream/handle/20.500.12144/2026/Full%20judgment%20Official%20version%2011%20June%201996.pdf?sequence=1&isAllowed=y
dc.concourt.synopsis	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)
dc.concourt.casehistory	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.

Files in this item

Full judgment Official version 11 June 1996.pdf ( 29.24Kb )

Full judgment (Word format) 11 June 1996.doc ( 52.5Kb )

Summary of judgment.pdf ( 18.25Kb )

Summary of judgment.doc ( 29.5Kb )

Applicant's Heads of Argument.pdf ( 1013.Kb )

Respondents' Heads of Argument.pdf ( 1.639Mb )