Section 132: Contrainte
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.
132. Contrainte
(1) Where any duty, levy or tax is payable under this Act, the DirectorGeneral may apply to a Judge in Chambers for an order (contrainte) to issue
against the debtor.
(2) Any order issued under subsection (1) shall—
(a) be served on the debtor; and
(b) be executory.
(3) Any debtor aggrieved by an order issued under subsection (1) may,
within 21 days of the service of the order, appeal to the Supreme Court.
(4) No costs shall be awarded against an unsuccessful party except disbursements for—
(a) stamp duty under the Stamp Duty Act;
(b) service of the order; and
(c) execution of the order.
(S. 132 came into operation on 6 December 2007.)
[S. 132 amended by s. 25 (zh) of Act 18 of 2016 w.e.f. 1 October 2016.]
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Questions this section answers
- Can I appeal a court order (contrainte) issued against me for unpaid duty or tax?