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Income Tax Act, 1962 (Act 58 of 1962)

Proclamation

The Appointment and Re-Appointment of Members of the Special Courts for Hearing Income Tax Appeals

 

 

Notice No. 106 of 1999

PROCLAMATION

 

by the

President of the Republic of South Africa

 

 

 

THE APPOINTMENT AND RE-APPOINTMENT OF MEMBERS OF THE SPECIAL COURTS FOR HEARING INCOME TAX APPEALS

 

Whereas the persons mentioned in Schedule A to this Proclamation are suitable for appointment as members of the Special Courts for hearing income tax appeals, constituted in accordance with the provisions of section 83(3) of the Income Tax Act, 1962 (Act No 58 of 1962) ("the Income Tax Act");

 

And whereas by Proclamations No 12 of 1993 and No 19 of 1994 the persons mentioned in Schedule B to this Proclamation were appointed or re-appointed under the provisions of section 83(5)(a) and (b) of the said Act as members of the said Special Courts;

 

And whereas the appointments of the latter members expired on 7 March 1998 and 29 January 1999;

 

And whereas the persons mentioned in Schedule C to this Proclamation are suitable for appointment in respect of cases relating to the business of mining heard by the said Special Courts;

 

And whereas it is necessary to appoint persons who are carrying on business as sworn appraisers, and who are mentioned in Schedule D, as members of the said Special Courts in terms of the provisions of the proviso to section 24(4) of the Estate Duty Act, No 45 of 1955 ("the Estate Duty Act");

 

Now, therefore, under the powers vested in me by section 83(5)(a) of the Income Tax Act, I do hereby appoint the persons mentioned in Schedule A to this Proclamation as members of the said Special Courts for a period of five years from the date of this Proclamation, subject to the provisions of the proviso to section 83(5)(a);

 

And further, under the powers vested in me by section 83(5)(b) of the said Act, I do hereby re-appoint the persons mentioned in Schedule B to this Proclamation as members of the said Special courts for a further period of five years from the date of this Proclamation, subject to the provisions of the proviso to section 83(5)(a) of the said Act;

 

And further, under the powers vested in me by section 83(5)(a) of the said Act, I do hereby appoint the persons mentioned in Schedule C to this Proclamation as members of the said Special Courts for a period of five years from the date of this Proclamation, subject to the provisions of the proviso to section 83(5)(a) of the said Act;

 

And further, under the powers vested in me by section 83(5)(a) of the said Act, read with the proviso to section 24(4) of the Estate Duty Act, I do hereby appoint the persons mentioned in Schedule D to this Proclamation as members of the said Special Courts for a period of five years from the date of this Proclamation, subject to the provisions of the proviso to section 83(5)(a) of the Income Tax Act.

 

Given under my Hand and Seal of the Republic of South Africa at Cape Town this First day of September, One thousand Nine hundred and Ninety-nine.

 

 

 

T. M. MBEKI

President

 

By Order of the President-in-Cabinet:

 

 

 

T. A. MANUEL

Minister of the Cabinet

 

SCHEDULE A

 

ACCOUNTANT MEMBERS

 

TSHIKOVHI, THEMBA THEOPHILUS

of Johannesburg

 

HAYAT, MUNEEB

of Cape Town

 

NALLIAH, NITHIANANTHAN

of Durban

 

COMMERCIAL MEMBERS

 

MULLER, KARL OTTO ERNST

of Johannesburg

 

BHORAT, EBRAHIM

MEIRING, ABRAHAM BENJAMIN

MONTSI, SAM

MORRIS, BRYAN ALEXANDER

of Cape Town

 

DITZ, PETER

of Durban

 

SPIES, JAN JACOBUS

of Bloemfontein

 

SCHEDULE B

 

ACCOUNTANT MEMBERS

 

COOPER, FRANCOIS

CRAFFORD-LAZARUS, NEIL ROBUS

DU PLESSIS, JOHANNES HENDRIKUS

PRINSLOO, GIDEON JOHANNES HENDRIKUS

STRYDOM, JAN HENDRIK NICOLAAS

of Pretoria

 

COETZEE, HENDRIK AN DRIES

GEAKE, ANTHONY CHARLES

RICHARDSON, GRAHAM VINCENT COPELAND

of Johannesburg

 

ALBERTYN, HENRY GUISE LAURIE

FAIRBANK, DAVID MICHAEL

of Cape Town

 

FICK, JOSEAS SERVAAS

of Worcester

 

LOUBSER, MICHIEL GEORG

of Hermanus

 

MINKLEY, ALVIN CLIVE

of Port Elizabeth

 

KRAUSE, FRANS ALBERT

MITCHELL, KEVIN IAN

of Pietermaritzburg

 

LOCKHART-ROSS, ROBIN

of Glenashley

 

NAICKER, DAYALAN THAMODHARAN

WILSON, IAN

of Durban

 

NEL, GERT JOHANNES

of Bloemfontein

 

VILJOEN, ANDRIES PETRUS

of Brandhof

 

COMMERCIAL MEMBERS

 

DE BEER, ALEXANDER

STOCKENSTRÖM, FREDERICK FRANCOIS DE WIT

TUCKER, SOLLY

VERMOOTEN, JOACHIM

of Pretoria

 

ARTHUR, PETER ROBERT NEWTON

HEFER, HERCULES VILJOEN

LAI KING, ERNEST JOHN PAUL

MOOLMAN, IZAK JOHANNES

SACKS, IVAN MAX

of Johannesburg

 

FRIEDMAN, CHARLES

of Franschhoek

 

GRUBB, ERIC ERNEST

KEVITT, JACK

KRUGER, DESMOND

MOUTON, IVAN JOHAN

VAN HOOGSTRATEN, ANTONY DELALAING

of Cape Town

 

BAGE, ADAM MURRAY

BORMAN, LEO

CRICHTON, ALAN MCDOUGAL

JOHNSON, MICHAEL HANNAM

of Port Elizabeth

 

MCCARTHY, JOHN RICHARD

of Durban

 

VAN NIEKERK, BAREND DANIËL

VILJOEN, DANIËL ALBERTUS

of Bloemfontein

 

SCHEDULE C

 

QUALIFIED MINING ENGINEERS

 

GOODLACE, TERENCE PHILIP

NOBLE, PETER ALAN

of Johannesburg

 

SCHEDULE D

 

SWORN APPRAISERS

 

DE KLERK, NIEL

of Vanderbijlpark

 

JORDAAN, JOHANNES LODEWIKUS JURGENS

of Pretoria