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Subru Motors -vs- Commissioner of Domestic Taxes ( TAT 109 of 2016)

Functus Officio

“The Tribunal considers itself functus officio upon delivery of Judgement or ruling except where it is moved to exercise its powers to review its decision to correct an error or a mistake. The mistake should not be one that requires great reasoning in deciding, but would be what is known as a “slip of the pen” , in judicial circles .”

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