This is a notice of motion by the applicants for the following orders:

(a) an order that the first respondent's notice of motion dated 28 February 1995 be dismissed, the applicant's application for judicial review vide ex parte notice of originating motion K25–19–94 being filed within the time prescribed by O 53 of the Rules of the High Court 1980 ('the RHC 1980');

(b) as an alternative to para (a), an order for an extension of time for the filing of the applicant's application for leave to apply for certiorari to quash directions dated 30 November 1987 issued by the first respondent to the applicant pursuant to s 140 of the Income Tax Act 1967 ('the Act'), such extension of time to take effect from the expiry of six weeks from the date of the directions until:

(i) the date of the filing of ex parte notice of originating motion K25– 19–94; or

(ii) such further time that this honourable court may deem fit;

(c) as an alternative to para (a), an order for an extension of time for the filing of the applicant's application for leave to apply for certiorari to quash notices of additional assessment, dated 7 and 8 December 1987, issued by the first respondent to the applica