Amendment status not verified — confirm the current text below against the official source.
Revision – 5[(1) The Commissioner may, call for and examine the record of the proceeding of any order made by the assessing authority, or the appellate authority for the purpose of satisfying himself as to the legality or propriety of such order and pass such order not prejudicial to the interests of revenue.] (2) 6[****] 1 . Omitted by Act No 14 of 2012, s 3. 2 . Substituted by Act No 14 of 2012, s 3.