Tobacco Products Control Act, 1993
R 385
"date of sequestration"
means—
| (a) | the date of voluntary surrender of an estate, if accepted by the Court; or |
| (b) | the date of provisional sequestration of an estate, if a final order of sequestration is granted by the Court; |
[Definition inserted by section 12(1)(b) of the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]
