The state is awaiting Judge Hillary Squires's decision on whether or not he will grant an order to call an SA Revenue Services employee to testify at Schabir Shaik's fraud and corruption trial.

The Durban High Court on Monday heard that SARS requires a court order to allow Rob Reid to give evidence relating to Shaik's tax returns, which are protected by confidentiality.

The state alleges Shaik contravened the Income Tax Act by keeping false accounting books in order to evade tax.

Peter Olsen SC, who is representing the Commissioner of SARS and Reid, said that when the state started investigating the tax evasion charge against Shaik, the "proper policy" was not followed to obtain information.

The state approached Reid, who works at the Durban office, for a statement and was given information regarding Shaik's tax returns and access to his tax records.

Reid unwittingly breached the confidentiality in the act, Olsen said.

State advocate Guido Penzhorn SC said the act does not stipulate that the National Directorate of Public Prosecutions requires permission from the commissioner to investigate tax matters.

Shaik's advocate Francois van Zyl said he "fully" supports Olsen's argument and that his client did not consent to the required evidence.

Earlier, the court heard evidence from Tracy O'Brien, who sublet a flat in Musgrave to Shaik who then "illegally" allowed Deputy President Jacob Zuma to live there.

She testified that the rent payments were often late and that Shaik removed furniture - which he wanted to buy when Zuma left - without paying for it.

Van Zyl said Shaik applied for the lease on the flat "only because of attempts made on Zuma's life".

Apparently Shaik was informed by the minister of intelligence that there had been several attempts on Zuma's life, and then suggested that Zuma, who was already living in the same complex, move to O'Brien's flat.

With acknowledgements to Nivashni Nair and The Natal Witness.