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VAT - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Levy of penalty against the owner of the vehicle - Legislature ...


Supreme Court upholds penalty for vehicle owner under amended Section 78(5); clarifies "person in-charge" in tax laws.

November 1, 2013

Case Laws     VAT and Sales Tax     SC

Levy of penalty against the owner of the vehicle - Legislature seeks to clarify the expression “person in-charge of the goods“ occurring in Section 78(5) as it stood earlier by Act No.7 of 2002 - penalty confirmed - SC

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