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Readers who have appeared as a witness in the Special Court for Hearing Income Tax Appeals (now known as the Tax Court) or who have represented the taxpayer in Court will know how harrowing it can be. And yet, with a few exceptions, Judges are invariably tolerant and forgiving - particularly towards Chartered Accountants whose knowledge of Court etiquette often leaves, shall we say, room for improvement. Their Lordships are usually less tolerant when the legal profession commits misdemeanours in Court.
It seems that the greatest solecism an accountant can commit while representing the taxpayer in Court is to remind the Judge of the provisions of the Income Tax Act. Etiquette demands that he should respectfully submit that a certain section of the Act may be germane. But even advocates offend as Professor Ellison Kahn, Professor Emeritus of Law at the University of the Witwatersrand, recalls in his wonderfully entertaining couplet of books Law, Life and Laughter published by Juta. An advocate was once foolish enough to inform Judge Greenberg that he agreed with him. Taking off his glasses, Greenberg J leaned forward and said quietly: "Mr So-andSo, it is your submission that interests me. Your agreement will interest me when you sit on the bench with me". As your Lordship pleases.
Greenberg was renowned for his wit and humour. Presiding over a trial, a witness turned to the judge and said: "May the Almighty strike me dead if I am telling a lie". After a dramatic pause, Judge Greenberg said: "Until there is a suitable response to this invitation, we have no choice but to proceed with the case". Reprimanding counsel in another case, Greenberg once said: "An affidavit is a recital of facts, not an imaginative literary effort".
It has been said that the meaning of passages of law is...