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"speaker_name": "Mr. Sungu",
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"content": "Mr. Temporary Deputy Chairman, Sir, it is nice to be recognised finally. I wanted to take issue with that particular clause. If you look at Clause 10, new Section 19B(1), it states thus:- \"Where the Commissioner has reasonable cause to believe that a person - (a) has made taxable supplies on which tax has not been charged; or (b) has collected tax which has not been accounted for; and (c) is likely to frustrate the recovery of tax if information on the Commissioner's suspicion under this subsection is disclosed to him,---\" Mr. Temporary Deputy Chairman, Sir, I want to know what reasonable cause the Commissioner would have. This must be clear. When we are making law, we must be clear. We cannot leave it in doubt. I want the Minister to explain to us exactly what he means by that. This particular clause can take people to court and it will not be clear."
}