|
Welcome to the new SeyLII website. Enjoy an improved search engine and new collections. If you are used to accessing SeyLII via Google, note Google will take some time to re-index the site. We are still busy migrating some of the old content. If you need anything in particular from the old website, it will be available for a while longer at https://old.seylii.org/ |
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
Flynote
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Tax law: Trade Tax (Imports) (Amendment) Regulations 2007 not repealed by Customs Management Act 22 of 2011: saving provisions in s 272(1): Section 22(1) of the Revenue Administration Act precludes defendant from challenging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.
Coram
Burhan, J