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Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 48 No objection for informality

Bank Account Debits Tax Administration Act 1982 No. 142 of 1982 - SECT 48

No objection for informality

48. (1) An objection shall not be taken or allowed to any information or
summons for any alleged defect in the information or summons (whether a defect
in substance or in form) or for any variance between the information or
summons and the evidence adduced at the hearing in support of the information
or summons, and the court shall at all times make any amendment that is
necessary to determine the real question in dispute or that may appear
desirable.

(2) If any such defect or variance appears to the court to be such that the
defendant has been deceived or misled, the court may, upon such terms as it
thinks just, adjourn the hearing of the case to a future day.