Revenue Commissioner v Beoliere Aqua (CS 121/2017) [2019] SCSC 663 (02 August 2019);

search_summary: 

Tax law: Trade Tax (Imports) (Amendment) Regulations 2007 not repealed by Customs Management Act 22 of 2011: saving provisions in s 272(1): Section 22(1) of the Revenue Administration Act precludes defendant from challenging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.

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Tax law: Trade Tax (Imports) (Amendment) Regulations 2007 not repealed by Customs Management Act 22 of 2011: saving provisions in s 272(1): Section 22(1) of the Revenue Administration Act precludes defendant from challenging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.