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The Commissioner for the South African Revenue Service has wide discretionary powers. In this article, the meaning, purpose, types, extent and exercise of these powers are examined. Do these powers promote uncertainty and/or unfairness and inconsistency, and if so, which of these powers do so? The extent of the powers given by some of the discretions not specifically subject to objection and appeal is questioned: no discretionary powers involving liability for tax should be allowed, especially not without the right to objection and appeal. Because of the general administrative relationship between the Commissioner and the taxpayer and because exercising a discretionary power constitutes an administrative action, the constitutionality of this power was examined in terms of taxpayers’ right to just administrative action. Only discretionary powers not specifically made subject to objection and appeal are open for constitutional attack.

The purpose of this study is to investigate the cases of “delayed and denied” justice that resulted from a lack of or poor record-keeping in the South African courts and police service with a view to encouraging proper records management. Proper records management plays a significant role in supporting the justice system. Records provide the critical evidence that a particular action or transaction took place and can be used as evidence in a court of law. Without reliable and authentic records, government cannot administer justice and, as a result, offenders can be set free while the victims are denied justice.

Utilising content analysis, this study extracted print media articles (2000-2012) relating to the “records and justice system” from the South African Media database, which is one of the databases hosted by the South African Bibliographic and Information Network. The study selected cases reported in the media to conduct follow-up interviews with a policeman, lawyer and judge to discover the implications of the unavailability of required records in court cases. Furthermore, access was given to three selected cases that were given high profile in the media and these cases were analysed to find out what the final verdict in each case was.

Results of the study suggest that some criminal cases were withdrawn due to missing dockets or cases not properly registered. In some instances, records were reconstructed, resulting in the travesty of justice. The study concludes by arguing that if records are not accounted for, lawyers, prosecutors and magistrates could dispute the authenticity of records. As a result, justice for victims would be delayed and ultimately denied while the perpetrators are freed.

The findings and recommendations of this study may go a long way in helping courts in South Africa to manage records properly to support the justice system. Furthermore, the study is a useful compilation of the importance of missing records for social purposes.

In an attempt to show the role of records management in the administration of justice in South Africa, this study used a triangulation of data collection tools. This is a new attempt, especially in the South African context. Previous studies in southern Africa only looked at the management of records in supporting justice system.

The Equal Pay Act 1970 (which came into operation on 29 December 1975) provides for an “equality clause” to be written into all contracts of employment. S.1(2) (a) of the 1970 Act (which has been amended by the Sex Discrimination Act 1975) provides:

The object of this research is the reconstruction of the existing legal response by European Union states to the phenomenon of immigration. It seeks to analyse the process of conferral of protection.

One main dimension is selected and discussed: the case law of the national courts. The study focuses on the legal status of immigrants resulting from the intervention of these national courts.

The research shows that although the courts have conferred an increasing protection on immigrants, this has not challenged the fundamental principle of the sovereignty of the states to decide, according to their discretionary prerogatives, which immigrants are allowed to enter and stay in their territories. Notwithstanding the differences in the general constitutional and legal structures, the research also shows that the courts of the three countries considered – France, Germany and Spain – have progressively moved towards converging solutions in protecting immigrants.

The research contributes to a better understanding of the different legal orders analysed.

The aim of this paper is to analyze the role of the judiciary in ensuring legal accountability of government officials and its impact on governance in the context of Bangladesh. Although, the judicial system of Bangladesh comprises Supreme Court, subordinate courts and tribunals. However, this study focuses Supreme Court only to keep the study in a manageable extent.

The study is qualitative in nature and based on content analysis. Dhaka Law Report (DLR), which is a monthly published report on case laws[1] decided by the Supreme Court has been selected as content for this study. Some case laws selected from DLR (2004‐2008) were analyzed using purposive sampling method, with a view to evaluating the effectiveness of judiciary (as an external but formal mechanism of accountability) in accountability of government administration and management and its impact on overall governance.

The most important finding of this paper is that the judiciary is very effective for ensuring legal accountability of government officials, which ultimately contributes to human rights and good governance. However, a major problem found was that until and unless an affected person files a case against a government authority, maintaining the required procedures of judiciary, it (the judiciary) has no scope to settle any disputes. Though there is a provision of Suo Muto (by own initiative) rule of the Supreme Court, this practice is very rare in Bangladesh. Furthermore, the executive is responsible for implementing the verdict of the judiciary. Therefore, if the government has not enough respect for, or does not care to implement judiciary's verdict, justice and rule of law will not be ensured. This study also found some cases like this.

This work does not address detailed issues of governance and is not based on empirical data.

This is a mixed study of judiciary and public administration, which is very rare in Bangladesh. Therefore, it will be brought into line with current practice by the concerned researchers and policy makers in public administration and judiciary.

This paper will be of interest to legal practitioners, policy makers, academicians and those in the field of governance.

A distinction must be drawn between a dismissal on the one hand, and on the other a repudiation of a contract of employment as a result of a breach of a fundamental term of that contract. When such a repudiation has been accepted by the innocent party then a termination of employment takes place. Such termination does not constitute dismissal (see London v. James Laidlaw & Sons Ltd (1974) IRLR 136 and Gannon v. J. C. Firth (1976) IRLR 415 EAT).

This study analyses and discusses the application and constitutionality of the general onus of proof provision (section 82 of the Income Tax Act 58 of 1962 [the “Act”]), the presumption in favour of the State when criminal sanctions are applied to an offending taxpayer (section 104(2) of the Act) and the mechanics for imposing administrative sanctions in terms of section 76(1)(b) of the Act. The conclusion reached is that the reverse onus presumption, as provided for in terms of section 104(2) of the Act, is unconstitutional. It is penal in nature and offends against the constitutional right of an accused to a fair trial (sections 35(3) of the Constitution of the Republic of South Africa Act, 108 of 1996 [the “Constitution”]). The section 36 limitation of rights clause of the Constitution does not save it. Section 76(1)(b) of the Act read in conjunction with the deeming provision of section 76(5) of the Act, is inextricably linked to the section 82 general reverse onus provision of the Act. Hence, when these three sections are applied together, they create a reverse onus that, prima facie, violates the right to just administrative action (section 33 of the Constitution). Regarding the general reverse onus burden as provided for in terms of section 82 of the Act, the conclusion reached is that it is reasonable and justifiable in an open and democratic society and can therefore be regarded as constitutional.

The Howard Shuttering Contractors case throws considerable light on the importance which the tribunals attach to warnings before dismissing an employee. In this case the tribunal took great pains to interpret the intention of the parties to the different site agreements, and it came to the conclusion that the agreed procedure was not followed. One other matter, which must be particularly noted by employers, is that where a final warning is required, this final warning must be “a warning”, and not the actual dismissal. So that where, for example, three warnings are to be given, the third must be a “warning”. It is after the employee has misconducted himself thereafter that the employer may dismiss.

In order to succeed in an action under the Equal Pay Act 1970, should the woman and the man be employed by the same employer on like work at the same time or would the woman still be covered by the Act if she were employed on like work in succession to the man? This is the question which had to be solved in Macarthys Ltd v. Smith. Unfortunately it was not. Their Lordships interpreted the relevant section in different ways and since Article 119 of the Treaty of Rome was also subject to different interpretations, the case has been referred to the European Court of Justice.

In the last monograph an attempt was made at giving a short historical background of the trade union movement; at defining a trade union; at discussing the closed shop and at looking towards its future.