CONSTITUTIONAL LAW: SECTION 83 (1) (b) OF THE INCOME TAX ACT 24 OF 1981
(Whether the High Court was bound by the judgment of the Supreme Court)
In this case, the Supreme Court was called upon to decide whether the constitutional validity of section 83(1)(b) was considered and decided by the Supreme Court already and whether the High Court was bound by the judgment of the Supreme Court dealing with this issue. This came after the High Court had declared section 83 (1) (b) invalid and suspended the declaration for a period . . .