“Commissioner” means the Commissioner for the South African Revenue Service appointed in terms of section 6 of the South African Revenue Service Act, 1997 (Act No. 34 of 1997), or the Acting Commissioner designated in terms of section 7 of that Act;

 [Definition of “Commissioner” deleted by section 1 of Act 77 of 1964, inserted by section 4 of Act 106 of 1980 and substituted by section 34 of Act 34 of 1997 and section 271 of Act 28 of 2011 effective on 1 Oct 2012]