Section 19, Hotel-Receipts Tax Act, 1980 [S1R-GB0]

As at 7 September 2026. In force from 15 June 1980.

In Hotel-Receipts Tax Act, 1980 [A10-T6W]. This text from 14 November 1986, by Act 73 of 1986 [A10-YBP]. Other texts (1): from 15 June 1980 to 13 November 1986.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 19, Hotel-Receipts Tax Act, 1980 [S1R-GB0]. Machine: S1R-GB0.

19. Appeal.—(1) Any person aggrieved by an order of the Director General under this Act may, within sixty days from the date on which the order is communicated to him, prefer an appeal to the Authority in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.

Defined terms in this text (1)

Director General: Section 2, Hotel-Receipts Tax Act, 1980 [S1RFTM] (In this Act, unless the context otherwise requires,—): "Director General" means the Director General of Archaeology appointed under section 4

Director General: 30 more definitions.

Made under this section, or naming it (0)

none

Cited by (2)

Section 22, Hotel-Receipts Tax Act, 1980 [S1R-GEA], 15 June 1980, Band A. "section 19".

Section 2, Hotel-Receipts Tax Act (Amendment) Act, 1986 [S1V-1CR], 14 November 1986, Band A. "section 19 of the Hotel-Receipts Tax Act, 1980 (54 of 1980)".

Not held (0)

none

Duties published under this section (0)

none