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AI summary
The High Court dealt with an application by Devland Cash and Carry to compel SARS to produce a complete record in a Rule 53 review. The judgment says SARS's reliance on section 68 of the TAA was not justified on the facts before the court, and the application was granted with costs.
This may be relevant to Rule 53 review proceedings involving SARS records and the treatment of confidential or privileged material.
Evidence from source
This is an application to compel the respondent, being the Commissioner of the South African Revenue Services (SARS) to deliver the record of the impugned decisions in terms of Rule 53 of the Uniform Rules of Court.
Supports: plain_summary sentence 1
the respondent, SARS, shall deliver its notice to oppose by 17h00 on Wednesday, 26 February 2020.
Supports: deadline_detected