| (1) |
The Tribunal, acting of its own accord or on application by a person affected by a decision or order, may change or rescind its decision or order— |
[Words preceding section 165(1) substituted by section 28 of Notice No. 1081, GG 42649, dated 19 August 2019]
| (a) |
erroneously sought or granted in the absence of a party affected by it; |
| (b) |
in which there is ambiguity, or an obvious error or omission, but only to the extent of correcting that ambiguity, error or omission; or |
| (c) |
made or granted as a result of a mistake common to all the parties to the proceedings. |
| (2) |
The Tribunal may change or rescind an order— |
| (a) |
if information is placed before the Tribunal showing that a party to the proceedings was dishonest in respect of any fact or argument placed before the Tribunal; or |
| (b) |
if the person affected by that order fails to comply with the conditions of the order or fails to comply with this Act. |
[Section 165(2) inserted by section 28 of Notice No. 1081, GG 42649, dated 19 August 2019]
Stamp Duties Act, 1968 (Act 77 of 1968)
