30 Apr 2008
BLACKMAN V PLANT & PLATFORM CONSULTANTS LTD AND ANOR HC NWP CIV-2008-443-167
- Citation
- openlaw-361fbb37_8bb3_4f03_ab6e_957ab4d13e12.pdf
- Court
- High Court
Section 114 of the Tax Administration Act precludes collateral challenges to the validity of the Commissioner\'s assessments based on procedural defects; therefore there was no serious question to be tried and the interim injunction must be declined.