SALES TAX PROCEDURE (OLD LAW) REGULATIONS (Repealed by 216 of 2006)

PART III - PROCEEDINGS FOR RECOVERY OF TAX AND PENALTIES  

REGULATION 17  

17   EVIDENCE BY AFFIDAVIT  
In an action for the recovery of tax:

(a) a person may give evidence by affidavit; and

(b) the court may require the person to attend before it:

(i) to be cross-examined on the evidence; or

(ii) to give other evidence in relation to the action.