Part 6: Enforcement Section 164: Applications in respect of urgent notices
This section enables a person who is given an information notice, assessment notice or enforcement notice that requires the person to comply with it urgently to apply to the court to have the urgency statement set aside or for variation of the timetable for compliance. If the Commissioner has also asked the court to impose an information order under section 145 in respect of the information sought, it will be for the court to determine the most appropriate approach to be taken and might consider the two applications at the same time.