Authorisation in search or requisition may name multiple persons, but assessment must be made separately in each person's name. The clause allows a single authorisation or requisition to name multiple persons without requiring separate instruments, and clarifies that naming more than one person does not imply an association of persons; nevertheless, any assessment or reassessment must be made separately in the name of each person mentioned on the authorisation or requisition.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Authorisation in search or requisition may name multiple persons, but assessment must be made separately in each person's name.
The clause allows a single authorisation or requisition to name multiple persons without requiring separate instruments, and clarifies that naming more than one person does not imply an association of persons; nevertheless, any assessment or reassessment must be made separately in the name of each person mentioned on the authorisation or requisition.
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