Motsepe v Commissioner for Inland Revenue (CCT35/96)
Motsepe v Commissioner for Inland Revenue (CCT35/96) [1997] ZACC 3; 1997 (6) BCLR 692; 1997 (2) SA 897 (27 March 1997)
The Constitutional Court rejected a referral challenging two Income Tax Act provisions, holding the issues were not decisive for the sequestration case.
- Income Tax Assessment
- Constitutional Referral
- Access To Court
- Administrative Fairness
- Sequestration Proceedings
- Costs Award