Anver and Another vs. Provincial Revenue Commissioner, North Western Province – sllr 2019 volume 2 page 114

In the case between Anver and Another (Plaintiff/Appellants) and the Provincial Revenue Commissioner, North Western Province (Defendant/Respondents), the court addressed the propriety of a petition seeking a writ of certiorari under the Finance Statute No. 8 of 1990. It was held that the petition’s prayer was defective due to its failure to specify the writ sought and that this defect was not cured by earlier pleadings. The validity of notice P8 was scrutinized, with findings that non-compliance with statutory procedures—including the issuance of an unsigned notice—did not invalidate the notice, particularly as procedural admission from respondents remedied documentary deficiencies. It was also established that the appellants did not exhaust available administrative remedies prior to seeki