The Commissioner For The South African Revenue Service V Poulter

Cited for the principle that courts must interpret legislation to promote the spirit, purport and object of the Bill of Rights under section 39(2) of the…

Cited for the principle that reading the text of a provision contextually includes the internal and statutory context.

Cited for the proposition that a Minister who makes rules contradicting enabling legislation acts ultra vires.

Cited for the principle that the text, context and purpose of legislation must be considered in a unitary interpretive exercise.

The court considers this prior SCA judgment, relied on by SARS, which held that a lay person may not represent a natural person in a court of law.