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          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.

          <h1>Authorisation scope clarified: single instrument may name multiple persons, but assessments must be made separately for each person.</h1> Authorisations or requisitions in search or requisition proceedings may name multiple persons without needing separate instruments, and listing multiple names does not treat the instrument as issued to an association. Nonetheless, assessment or reassessment must be made separately in the name of each person named in the authorisation or requisition.

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