# South Africa Act Further Amendment Act, 1959

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Act No. 48 of 1959. First published on 26 June 1959 in Government Gazette Extraordinary No. 6247, and came into force upon publication. Repealed on 31 May 1961 by the Republic of South Africa Constitution Act, 1961.
Act
To amend the South Africa Act, 1909, and the Financial Relations Consolidation and Amendment Act, 1945.
(Afrikaans text signed by the Governor-General.) (Assented to 19th June, 1959.)
Be it enacted by the Queen’s Most Excellent Majesty, the Senate and the House of Assembly of the Union of South Africa, as follows:―
1. Section ten bis of the South Africa Act, 1909 (hereinafter referred to as the principal Act), is hereby amended with effect from the first day of July, 1959, by the substitution in paragraph (b) for the words “one thousand pounds per annum” of the words “two-thirds of the rate specified in paragraph (a)” and the deletion in that paragraph of the words “or the first day of April, 1951, whichever is the later date”.
2. (1) Section eighty-nine of the principal Act is hereby amended by the insertion after sub-section (1) of the following sub-section:
“(1)bis The Governor-General-in-Council may make regulations for the provinces prescribing―
| (a) | the form of estimates required for presentation to the provincial council; |
| (b) | the system which shall be observed for― (i)   the collection, receipt, banking, custody, issue, expenditure, care and management of provincial moneys as defined in paragraph (b) of sub-section (5) of section ninety-two; and (ii)   the control of stores; |
| (c) | the officers or other persons who shall receive, hold, issue, account for, manage or otherwise deal with such provincial moneys, stores, stamps or securities, and the duties and responsibilities of such officers or persons, |
and generally for the better administration of the provincial revenue fund.”.
(2) Sub-section (4) of section five of the Financial Relations Consolidation and Amendment Act, 1945 (Act No. 38 of 1945), is hereby repealed.
3. (1) Section ninety-two of the principal Act is hereby amended by the addition of the following subsections:
| “(5) (a) | If any person who is or was in the employment of a province― (i)   has failed to collect any moneys owing to that province for the collection of which he is or was responsible; or (ii)   is or was responsible for any improper payment of provincial moneys or for any payment of such moneys which is not duly vouched; or (iii)   is or was responsible for any deficiency in, or for the destruction of or any damage to, any provincial moneys, stamps, securities, stores or other property of a province; or (iv)   has caused a province any loss by a failure to carry out a specific duty, and a proper explanation is not, within a period specified by an auditor referred to in sub-section (1), furnished to such auditor with regard to such failure to collect, improper payment, payment not duly vouched, deficiency, destruction, damage or failure to carry out a duty, that auditor may surcharge against the said person the amount not collected or the amount of such payment, deficiency, damage or loss or the value of the property destroyed, as the case may be, or such lesser amount or value as he may in ​the circumstances of the case deem fit, and the amount of any such surcharge shall, subject to the provisions of sub-section (9), be a debt due from the person against whom the surcharge is made. |
| (b) | For the purposes of paragraph (a) ‘provincial moneys’ shall include all revenues and moneys referred to in sub-section (1) of section eighty-nine and all other moneys whatsoever received or held by, for or on account of a province. |
(6) The auditor making any such surcharge shall notify the Administrator concerned of that surcharge, and such Administrator shall, subject to the provisions of sub-section (9), recover the amount thereof from the person liable to pay the same: Provided that, unless the Administrator otherwise directs, the amount of any such surcharge which is due from a person in the employment of a province, shall be recovered in equal monthly instalments by deductions from his monthly salary not exceeding one-fourth of such salary.
(7) The amount of any such surcharge may be recovered by the Administrator concerned by action in any competent court, and in the event of any such action being instituted against a person referred to in the proviso to sub-section (6) that proviso shall not apply.
(8) The auditor concerned may at any time withdraw a surcharge in respect of which a satisfactory explanation has been received or if it otherwise appears that no surcharge should have been made, and he shall at once notify the Administrator concerned of any such withdrawal of surcharge.
| (9) (a) | Any person who is dissatisfied with any surcharge made against him by an auditor may, within a period of one month after he has been notified by such auditor of the surcharge, or within such further period as the Administrator concerned may allow, appeal to that Administrator and, after such further investigation as may be considered necessary, that Administrator may make such order directing that the appellant be released wholly or in part from the surcharge as may appear to be just and reasonable. |
| (b) | The auditor concerned shall be informed of every such order. |
| (c) | The Administrator concerned shall present a complete list of all surcharges remitted in whole or in part in accordance with the provisions of this sub-section, to the provincial council as soon as possible if the council be then in session, or, if the council be not then in session, within seven days after the commencement of its next ensuing session. |
(10) Any person against whom a surcharge has been raised, may, instead of appealing to the Administrator ​concerned under paragraph (a) of sub-section (9), apply to any court of competent jurisdiction, within a period of one month after he has been notified in writing by the auditor concerned of the surcharge, or within such further period as the court may allow, for an order setting aside or reducing the surcharge, and such court may on any such application, if not satisfied by that auditor on the merits of the case that the surcharge was rightly imposed, or as to the correctness of the amount thereof, make an order setting aside the surcharge or reducing it, as the case may be.”.
(2) Any surcharge raised or recovered prior to the commencement of this Act under regulation 20, 21 or 23 of the regulations published by Government Notice No. 782 of 1911 shall be deemed to have been duly raised or recovered in terms of section ninety-two of the principal Act as amended by this section.
4. This Act shall be called the South Africa Act Further Amendment Act, 1959.
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