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In the special income tax court, Pretoria case no 10699

19 March 2003   (0 Comments)
Posted by: TaxFind™
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In the Income tax appeal of Appellant and the commissioner for the South African Revenue Services - Respondent. Case no: 10699.

On 14 February 1993 the then Minister of Transport and of Post and Telecommunications (the Minister) announced his intention to grant two licences to provide a national cellular telephony service. In April 1993 and by Government Gazette Notice 316 of 1993 the Minister invited interested companies to apply:
"(a) to the Minister of Transport and of Posts and Telecommunications  in terms of section 90A(1) of the Post Office Act, 1958, for authority to construct, operate and maintain a national cellular radio telephony service on a non-exclusive basis; and
(b) to the Postmaster General in terms of section 7 of the Radio Act, 1952, for a licence to be issued to use radio stations in the appropriate frequency bands in respect of the rendering of the service referred to in paragraph (a)."

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