Section 129: Recovery of duty, levy and tax by distress and sale
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
129. Recovery of duty, levy and tax by distress and sale
(1) The Director-General may issue a warrant in the form set out in the
Third Schedule to the Value Added Tax Regulations 1998, subject to such
modifications and adaptations as may be necessary, to an usher of the
Supreme Court to recover duty or tax payable under this Act by distress and
sale of goods, chattels and effects belonging to the person by whom the
duty, levy or tax is payable.
(2) Three days’ notice of such sale shall be given in the Gazette.
(S. 129 came into operation on 6 December 2007.)
[S. 129 amended by s. 25 (ze) of Act 18 of 2016 w.e.f. 1 October 2016.]
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Questions this section answers
- Can my goods be seized and sold to recover unpaid duty or tax?