High Court: 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.

High Court judgments delivered in another year, can be accessed through the navigation pane above.
2013 ​ ​ ​
Date of Delivery​Parties Involved​Applicable Legislation​Keywords
​31 January 2013MTN 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 2013Kirsten 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 2013Kadodia, ME​Customs and Excise Act, 1964​Application for rescission; s.114(1)(a)(ii); no set-off against claim by State
​8 April 2013Gaertner, PLM and Two Others (incl. Orion Cold Storage)​Customs and Excise Act, 1964​Constitutionality of section 4(4)-(6)
​13 June 2013Delport, 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 2013Miles 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 2013Clear 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 2012Apollo 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 2012Oosthuizen, 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 2012Metlika 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 2012HMRC 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 2012Beginsel, 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 2011GKD Buismet (Pty) Ltd​Customs and Excise Act, 1964

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

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

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

​1 April 2011Edrees 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 2011Nutec 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 2011Capstone 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 2011Mobile 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 2011Enkanini 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 2011Werner 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

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