Public Service Commission Act, 1997
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)Chapter 5 : Information GatheringPart D : Search and seizure66. Application for return of seized relevant material or costs of damages |
| (1) | A person may request SARS to— |
| (a) | return some or all of the seized material; and |
| (b) | pay the costs of physical damage caused during the conduct of a search and seizure. |
| (2) | If SARS refuses the request, the person may apply to a High Court for the return of the seized material or payment of compensation for physical damage caused during the conduct of the search and seizure. |
| (3) | The court may, on good cause shown, make the order as it deems fit. |
| (4) | If the court sets aside the warrant issued in terms of section 60(1) or orders the return of the seized material, the court may nevertheless authorise SARS to retain the original or a copy of any relevant material in the interests of justice. |
