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Court name
Supreme Court
Case number
CS 121 of 2017
Counsel for plantiff
Khalyaan Karunakaran

Revenue Commissioner v Beoliere Aqua (CS 121 of 2017) [2019] SCSC 663 (01 August 2019);

Media neutral citation
[2019] SCSC 663
Counsel for defendant
Frank Elizabeth
Headnote and holding:

Tax law: Trade Tax (Imports) (Amendment) Regulations 2007 not repealed by Customs Management Act 22 of 2011: saving provisions in s 272(1): Section 22(1) of the Revenue Administration Act precludes defendant from challenging amount assessed: procdure: failure to follow appeal procedure in s 16(1) of the Revenue Administration Act. 

Burhan, J