High Court Judgments 2013-2011

The judgments delivered in any of the High Court Divisions on this page are arranged per year and then per date of delivery.

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2013 ​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​31 January 2013 MTN International (Mauritius) Limited ​Promotion of Administrative Justice Act, 2000

​Review application brought in terms of s.6 of PAJA in an attempt to set aside an additional income tax assessment on procedural and administrative grounds

20 February 2013 ​Terraplas South Africa (Pty) Ltd ​Customs and Excise Act, 1964 ​Tariff determination; whether “Terra tile pitch protection tiles” are to be classified under TH3918.90.40 (Applicant) or under TH3926.90.90 (SARS)
​6 March 2013 Kirsten and Thomson CC t/a Nashua East London ​Bills of Exchange Act, 1964 ​Sections 1, 78, 79 and 94; condictio indebiti; unjust enrichment; cloned cheque; cheque fraud; payment; drawee bank liability; duty of care
​5 April 2013 Kadodia, ME ​Customs and Excise Act, 1964 ​Application for rescission; s.114(1)(a)(ii); no set-off against claim by State
​8 April 2013 Gaertner, PLM and Two Others (incl. Orion Cold Storage) ​Customs and Excise Act, 1964 ​Constitutionality of section 4(4)-(6)
​13 June 2013 Delport, HF, Pickard, CA and Six Others

​Customs and Excise Act, 1964

Criminal Procedures Act, 1997

Value-Added Tax Act, 1991

Riotous Assembly Act, 1965

​Export of goods to a destination other than the one indicated at time of clearance; submitting of false returns; claiming of refunds or exemptions; conspiracy to commit fraud
​3 October 2013 Miles Plant Hire (Pty) Ltd

​Tax Administration Act, 2011

Section 177(3); whether SARS could follow a one-step approach as to the institution of winding-up proceedings with leave from court when tax dispute is still pending
​18 October 2013 Clear Enterprises (Pty) Ltd v ITAC and Others  New!

​International Trade Administration Act, 2002

Customs and Excise Act, 1964

​Application for review on seizure of vehicles; this judgment only focuses on the issue of costs

 

 

 
 
2012 ​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​16 March 2012 Apollo Tobacco CC

​Customs and Excise Act, 1964 and Value-Added Tax Act, 1991

​Sections 76B and 103 (Customs and Excise) and sections 44 and 45 (VAT)

Importation of cigarettes; claims for refunds on customs duty and VAT

​7 May 2012 Oosthuizen, MJ

​Promotion of Access to Information Act, 2000

Promotion of Administrative Justice Act, 2000

​Read PAIA with sections 6 and 8 of PAJA
​9 May 2012 ​Smith Mining Equipment (Pty) Ltd ​Customs and Excise Act, 1964 ​Appeal against a tariff determination; 'general purpose' of utility vehicle
​10 May 2012 ​Aranda Textiles Mills (Pty) Ltd ​Customs and Excise Act, 1964

​Legal status of anti-dumping duties in Schedule No. 2; sunset reviews; calculation of periods

​29 May 2012 ​Zikhulise Cleaning Maintenance and Transport CC ​Promotion of Administrative Justice Act, 2000 ​Withdrawal of tax clearance certificate without hearing afforded to taxpayer
​20 July 2012 Metlika Trading and Ben Nevis Holdings Ltd ​Income Tax Act, 1962

​Application for interim interdict; prevention of executing against certain assets pending resolution by trial and arbitration of disputes

​20 July 2012 HMRC and Another v Ben Nevis (Holdings) Ltd and Another [2012] EWHC 1807 (Ch) ​Income Tax Act, 1962 ​Double Taxation Agreement; liability for tax, penalties and interest
​31 October 2012 Beginsel, MB and Others ​Companies Act, 2008 ​Business rescue proceedings as opposed to the re-introduction of the liquidation process
​20 November 2012

​Bosch and McClelland -

  1. Davis J
  2. Waglay J
​Income Tax Act, 1962 ​Additional assessments raised against participants in share option schemes; deferred delivery schemes; sections 8, 11(a) and 79

 

 

 

2011 ​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​15 February 2011 GKD Buismet (Pty) Ltd ​Customs and Excise Act, 1964

​Section 47; tariff determination of rubber felted belt not classifiable as a conveyor belt

​22 February 2011 Pitro Rossi ​Income Tax Act, 1962

​Section 81 read with s.107A; s.102; employees' tax; refunds; dispute; jurisdiction

​1 April 2011 Edrees Ahmed Hathurani ​Income Tax Act, 1962

​Section 88A-E; settlement agreement not complying with requirements

​4 May 2011 ​Aquazania (Pty) Ltd ​Customs and Excise Act, 1964

​Tariff classification of hot and cold water dispensers; s.47; Rule 3(c) of the General Rules for Classification

​25 May 2011 ​Eastern Eagle Home Textiles (SA) CC ​Customs and Excise Act, 1964

​Under-declared value for customs duty purposes

​2 June 2011 ​Distell Limited ​Customs and Excise Act, 1964

​Tariff classification of liqueurs; TH2208.90.20; s.47

​8 June 2011 ​DC King ​Income Tax Act, 1962

​Sections 88 and 91; rule 66 of the Uniform Rules of the Court; outstanding debt to the State and interest; warrant of execution of immovable property issued; immovable property to be sold to cover debt to the State and interest

​10 June 2011 Nutec Southern Africa (Pty) Ltd ​Customs and Excise Act, 1964 ​Section 47(9); tariff determination of products utilised by the animal feed industry
​13 June 2011 ​The Oceanic Trust Co. Ltd N.O. ​Income Tax Act, 1962

​Sections 1 and 99; definition of 'resident'; setting aside of agency appointment

​22 June 2011 Capstone 556 (Pty) Ltd and Kluh Investments (Pty) Ltd ​Income Tax Act, 1962

​Section 88; implementation of the 'pay-now-argue-later' principle; decision by Commissioner not to suspend payment of tax pending appeal

​1 July 2011 Mobile Telephone Networks Holdings (Pty) Ltd ​Income Tax Act, 1962

​Section 11(a); disallowance of expenditure; deductibility of audit and training fees

​28 July 2011 ​Fastmould Specialist CC

​Value-Added Tax Act, 1991 and Income Tax Act, 1962

​Section 40 (VAT) and s.91 (Income Tax)

Appeal of rescission of judgment on outstanding VAT and PAYE arising from submission of VAT 201s and EMP 201s without payment; no need for SARS to raise assessment prior to taking judgment

​26 October 2011 Enkanini Investments CC t/a Papera Africa ​Customs and Excise Act, 1964

​Relocation of bonded warehouses; storage of second-hand vehicles intended for export ex SACU

​26 October 2011 ​Trudy Trading CC t/a Mecca Motors ​Customs and Excise Act, 1964

​Relocation of bonded warehouses; storage of second-hand vehicles intended for export ex SACU

​22 November 2011 Werner van Kets ​Income Tax Act, 1962

​Sections 74A and 74B may be invoked to obtain information from any person as a result of a request in terms of a double tax agreement for the exchange of information

 

 

 

 

Last Updated: 17/03/2014 7:46 AM     print this page
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