9. The value to be placed upon produce included in any return shall be a fair and reasonable value.
[Paragraph (9) substituted by section 77 of Act 25 of 2015 effective on 8 January 2016]
10. ……….
9. The value to be placed upon produce included in any return shall be a fair and reasonable value.
[Paragraph (9) substituted by section 77 of Act 25 of 2015 effective on 8 January 2016]
10. ……….