Age in Action North West v MEC for Social Development North West and Another (UM181/2022) [2023] ZANWHC 244 (9 November 2023)

Age in Action North West v MEC for Social Development North West and Another (UM181/2022) [2023] ZANWHC 244 (9 November 2023)

The court found that the applicant was not tax compliant and had transferred funds contrary to the requirements of the PFMA and the SLA. These facts were not disputed by the applicant. The absence of an explicit prohibition in the PFMA or SLA did not justify the applicant's conduct. The Department's decision to...

Source-derived case information.

Citation
[2023] ZANWHC 244
Parties
Applicant: Age in Action: North West; Respondent: MEC for Social Development, North West; Respondent: Head of Department: Department of Social Development, North West Provincial Government
Court
North West High Court, Mafikeng
Jurisdiction
South Africa
Judgment Date
9 November 2023
Case Number
UM181/2022
Procedural Posture
Leave to Appeal / Application for Leave to Appeal Following Dismissal of Review Application
Outcome
Application for leave to appeal dismissed with costs.
Judges
FMM Reid
Legal Topics
Review of Administrative Action, Public Finance Management Act, Tax Compliance, Service Level Agreement, Costs Award
Administrative Law Civil Procedure Review of Administrative Action Public Finance Management Act Tax Compliance Service Level Agreement Costs Award

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Summary, issues, holding and outcome

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Parties

Age in Action: North West

Applicant

MEC for Social Development, North West

Respondent

Head of Department: Department of Social Development, North West Provincial Government

Respondent

Procedural Posture

Leave to Appeal / Application for Leave to Appeal Following Dismissal of Review Application

Legal Issues

  1. 1 Whether the applicant was tax compliant for the relevant financial years.
  2. 2 Whether the Department was obliged to engage the applicant regarding its tax compliance status.
  3. 3 Whether the transfer of funds by the applicant to another bank account was in breach of the PFMA or the SLA.

Ratio Decidendi

The court found that the applicant was not tax compliant and had transferred funds contrary to the requirements of the PFMA and the SLA. These facts were not disputed by the applicant. The absence of an explicit prohibition in the PFMA or SLA did not justify the applicant's conduct. The Department's decision to refuse funding was administratively sound. The applicant's arguments regarding constitutional duties and costs were rejected, as the applicant does not bear the constitutional duty to provide social services; that duty rests with the Department. The principles in Biowatch Trust were found to be inapplicable to the present facts, as the applicant was unsuccessful and the litigation...

Court Disposition

Application for leave to appeal dismissed with costs.

Orders

  • The application for leave to appeal is dismissed.
  • The applicant is to pay the costs of the application for leave to appeal.