51.    Inquiry order

(1)     A judge may grant the order referred to in section 50(1) if satisfied that there are reasonable grounds to believe that-

(a)     a person has-

(i)     failed to comply with an obligation imposed under a tax Act;

(ii)    committed a tax offence; or

(iii)    disposed of, removed or concealed assets which may fully or partly satisfy an outstanding tax debt; and

(b)     relevant material is likely to be revealed during the inquiry which may provide proof of the failure to comply, of the commission of the offence or of the disposal, removal or concealment of the assets.

[Subsection (1) substituted by section 45 of Act 23 of 2015 effective on 8 January 2016]

(2)     The order referred to in subsection (1) must-

(a)     designate a presiding officer before whom the inquiry is to be held;

(b)     identify the person referred to in subsection (1)(a);

(c)     refer to the alleged non-compliance, the commission of the offence or the disposal, removal or concealment of assets to be inquired into;

(d)     be reasonably specific as to the ambit of the inquiry; and

(e)     be provided to the presiding officer.

[Subsection (2) substituted by section 45 of Act 23 of 2015 effective on 8 January 2016]

(3)     A presiding officer must be a person appointed to the panel described in section 111.