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