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Tax Administration Act, 2011 (Act No. 28 of 2011)

Chapter 11 : Recovery of Tax

Part B : Judgment procedure

173. Jurisdiction of Magistrates" Court in judgment procedure


Despite anything to the contrary in the Magistrates" Courts Act, 1944 (Act No. 32 of 1944), the certified statement referred to in section 172 may be filed with the clerk of the Magistrate's Court that has jurisdiction over the taxpayer named in the statement.