Jeeva and Others v Receiver of Revenue, Port Elizabeth, and Others
| Jurisdiction | South Africa |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
38 practice notes
-
Roering NO and Another v Mahlangu and Others
...NO and Others 2006 (3) SA 498 (SCA) ([2006]3 All SA 411): comparedJeeva and Others v Receiver of Revenue, Port Elizabeth, and Others 1995 (2)SA 433 (SE) ([1995] 2 All SA 178): referred to004 - SOUTH AFRICAN LAW REPORTS 2016 - September 5, 2016456 ROERING v MAHLANGU2016 (5) SA 455 SCAABCDEFG......
-
Thint (Pty) Ltd v National Director of Public Prosecutions and Others; Zuma v National Director of Public Prosecutions and Others
...(1) SA 545 (CC) (2000 (2) SACR 349; 2000 (10) BCLR 1079): followed Jeeva and Others v Receiver of Revenue, Port Elizabeth, and Others 1995 (2) SA 433 (SE): referred to J 2009 (1) SA p14 Key v Attorney-General, Cape Provincial Division, and Another 1996 (4) SA 187 (CC) (1996 (2) SACR 113; 19......
-
Thint (Pty) Ltd v National Director of Public Prosecutions and Others; Zuma v National Director of Public Prosecutions and Others
...(2) SACR 349 (CC) (2001 (1) SA 545; 2000 (10) BCLR 1079): followed Jeeva and Others v Receiver of Revenue, Port Elizabeth, and Others 1995 (2) SA 433 (SE): referred to I Key v Attorney-General, Cape Provincial Division, and Another 1996 (2) SACR 113 (CC) (1996 (4) SA 187; 1996 (6) BCLR 788)......
-
Hyundai Motor Distributors (Pty) Ltd and Others v Smit NO and Others
...Lebowa, en 'n Ander v De Meyer NO 1993 (4) SA 13 (A) at 251-J; Jeeva and Others v Receiver of Revenue, Port Elizabeth, and Others 1995 (2) SA 433 (SE) at 458D-F and WelzandAnothervHall.andOthers 1996 (4) SA1073 (C) at 1076G. The guarantee of secrecy contained in these provisions is to encou......
Request a trial to view additional results
32 cases
-
Roering NO and Another v Mahlangu and Others
...NO and Others 2006 (3) SA 498 (SCA) ([2006]3 All SA 411): comparedJeeva and Others v Receiver of Revenue, Port Elizabeth, and Others 1995 (2)SA 433 (SE) ([1995] 2 All SA 178): referred to004 - SOUTH AFRICAN LAW REPORTS 2016 - September 5, 2016456 ROERING v MAHLANGU2016 (5) SA 455 SCAABCDEFG......
-
Thint (Pty) Ltd v National Director of Public Prosecutions and Others; Zuma v National Director of Public Prosecutions and Others
...(1) SA 545 (CC) (2000 (2) SACR 349; 2000 (10) BCLR 1079): followed Jeeva and Others v Receiver of Revenue, Port Elizabeth, and Others 1995 (2) SA 433 (SE): referred to J 2009 (1) SA p14 Key v Attorney-General, Cape Provincial Division, and Another 1996 (4) SA 187 (CC) (1996 (2) SACR 113; 19......
-
Thint (Pty) Ltd v National Director of Public Prosecutions and Others; Zuma v National Director of Public Prosecutions and Others
...(2) SACR 349 (CC) (2001 (1) SA 545; 2000 (10) BCLR 1079): followed Jeeva and Others v Receiver of Revenue, Port Elizabeth, and Others 1995 (2) SA 433 (SE): referred to I Key v Attorney-General, Cape Provincial Division, and Another 1996 (2) SACR 113 (CC) (1996 (4) SA 187; 1996 (6) BCLR 788)......
-
Hyundai Motor Distributors (Pty) Ltd and Others v Smit NO and Others
...Lebowa, en 'n Ander v De Meyer NO 1993 (4) SA 13 (A) at 251-J; Jeeva and Others v Receiver of Revenue, Port Elizabeth, and Others 1995 (2) SA 433 (SE) at 458D-F and WelzandAnothervHall.andOthers 1996 (4) SA1073 (C) at 1076G. The guarantee of secrecy contained in these provisions is to encou......
Request a trial to view additional results
6 books & journal articles
-
A deceased taxpayer: ‘Juristic person’ for constitutional purposes?
...indignity with which the public ingeneral had been treated by administrators in the past.’ In Jeeva v Receiver of Revenue, PortElizabeth 1995 (2) SA 433 (SECLD) at 441G, it was held that certain practices of SARS’spredecessor were ‘entirely inconsistent with modern values of openness and ac......
-
Warrantless inspections by the SARS: Limitation of taxpayers’ privacy?
...which the public in general had been treated by administrators in the past.’The court, in Jeeva v Receiver of Revenue, Port Elizabeth 1995 (2) SA 433 (SECLD) 441G, heldthat certain practices of the SARS’s predecessor during the apartheid era were ‘entirelyinconsistent with modern values of ......
-
Democratic principles underpinning tax administration in SA
...modern values of openness and accountability in a democratically orientated administration’ (Jeeva v Receiver of Revenue, Port Elizabeth 1995 2 SA 433 (SECLD) 441G). 5 Metcash Trading Ltd v C:SARS 2001 1 SA 1109 (CC) (hereafter ‘Metcash’) at para 20. 6 For a discussion of its constitutional......
-
Value-conscious tax administration by SARS
...South Africa 2 ed vol 2 (Original service 03–07) 23A–4/6. 4 SARFU para 133. 5 The Court, in Jeeva v Receiver of Revenue, Port Elizabeth 1995 (2) SA 433 (SECLD) 441G, held that the practices of South Africa’s tax authority in the pre-1994 era are ‘entirely inconsistent with modern values of ......
Request a trial to view additional results
38 provisions
-
Roering NO and Another v Mahlangu and Others
...NO and Others 2006 (3) SA 498 (SCA) ([2006]3 All SA 411): comparedJeeva and Others v Receiver of Revenue, Port Elizabeth, and Others 1995 (2)SA 433 (SE) ([1995] 2 All SA 178): referred to004 - SOUTH AFRICAN LAW REPORTS 2016 - September 5, 2016456 ROERING v MAHLANGU2016 (5) SA 455 SCAABCDEFG......
-
Thint (Pty) Ltd v National Director of Public Prosecutions and Others; Zuma v National Director of Public Prosecutions and Others
...(1) SA 545 (CC) (2000 (2) SACR 349; 2000 (10) BCLR 1079): followed Jeeva and Others v Receiver of Revenue, Port Elizabeth, and Others 1995 (2) SA 433 (SE): referred to J 2009 (1) SA p14 Key v Attorney-General, Cape Provincial Division, and Another 1996 (4) SA 187 (CC) (1996 (2) SACR 113; 19......
-
Thint (Pty) Ltd v National Director of Public Prosecutions and Others; Zuma v National Director of Public Prosecutions and Others
...(2) SACR 349 (CC) (2001 (1) SA 545; 2000 (10) BCLR 1079): followed Jeeva and Others v Receiver of Revenue, Port Elizabeth, and Others 1995 (2) SA 433 (SE): referred to I Key v Attorney-General, Cape Provincial Division, and Another 1996 (2) SACR 113 (CC) (1996 (4) SA 187; 1996 (6) BCLR 788)......
-
Hyundai Motor Distributors (Pty) Ltd and Others v Smit NO and Others
...Lebowa, en 'n Ander v De Meyer NO 1993 (4) SA 13 (A) at 251-J; Jeeva and Others v Receiver of Revenue, Port Elizabeth, and Others 1995 (2) SA 433 (SE) at 458D-F and WelzandAnothervHall.andOthers 1996 (4) SA1073 (C) at 1076G. The guarantee of secrecy contained in these provisions is to encou......
Request a trial to view additional results