Commissioner for the South African Revenue Services v Africa Cash and Carry (Pty) Ltd and Others (49274/2014) [2015] ZAGPPHC 498 (25 June 2015)

Commissioner for the South African Revenue Services v Africa Cash and Carry (Pty) Ltd and Others (49274/2014) [2015] ZAGPPHC 498 (25 June 2015)

The court found that the applicant failed to demonstrate reasonable prospects of success on appeal as required by section 17(1)(a)(i) of the Superior Courts Act. After considering the application and hearing both parties, the judge was not persuaded that another court would come to a different conclusion....

Source-derived case information.

Citation
[2015] ZAGPPHC 498
Parties
Applicant: Commissioner for the South African Revenue Services; Respondent: Africa Cash and Carry (Pty) Ltd; Respondent: Africa Cash and Carry (Crown Mines) (Pty) Ltd; Respondent: Mohammed Edrees Hathurani; Respondent: Edrees Ahmed Hathurani; Respondent: Iqbal Ahmed Hathurani; Respondent: Edrees Ahmed Hathurani N.O.; Respondent: Iqbal Ahmed Hathurani N.O.; Respondent: Cassim Aysen N.O.; Respondent: Yousha Tayob N.O.; Respondent: Ayesha Hathurani N.O.; Respondent: Farouk Sharief N.O.; Respondent: Mohammed Edrees Hathurani N.O.; Respondent: Zenobia Khan N.O.; Respondent: Fozia Khan N.O.; Respondent: Imtiyaz Aysen N.O.
Court
North Gauteng High Court, Pretoria
Jurisdiction
South Africa
Case Number
49274/2014
Procedural Posture
Leave to Appeal / Application for Leave to Appeal
Outcome
Application for leave to appeal dismissed with costs.
Judges
A. M. L. Phatudi
Legal Topics
Leave to Appeal, Prospects of Success, Costs Order
Civil Procedure Leave to Appeal Prospects of Success Costs Order

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Parties

Commissioner for the South African Revenue Services

Applicant

Africa Cash and Carry (Pty) Ltd

Respondent

Africa Cash and Carry (Crown Mines) (Pty) Ltd

Respondent

Mohammed Edrees Hathurani

Respondent

Edrees Ahmed Hathurani

Respondent

Iqbal Ahmed Hathurani

Respondent

Edrees Ahmed Hathurani N.O.

Respondent

Iqbal Ahmed Hathurani N.O.

Respondent

Cassim Aysen N.O.

Respondent

Yousha Tayob N.O.

Respondent

Ayesha Hathurani N.O.

Respondent

Farouk Sharief N.O.

Respondent

Mohammed Edrees Hathurani N.O.

Respondent

Zenobia Khan N.O.

Respondent

Fozia Khan N.O.

Respondent

Imtiyaz Aysen N.O.

Respondent

Procedural Posture

Leave to Appeal / Application for Leave to Appeal

Legal Issues

  1. 1 Whether the applicant has shown reasonable prospects of success on appeal as required by section 17(1)(a)(i) of the Superior Courts Act.
  2. 2 Whether leave to appeal should be granted.
  3. 3 Whether costs should be awarded against the applicant.

Ratio Decidendi

The court found that the applicant failed to demonstrate reasonable prospects of success on appeal as required by section 17(1)(a)(i) of the Superior Courts Act. After considering the application and hearing both parties, the judge was not persuaded that another court would come to a different conclusion. Accordingly, leave to appeal was refused and the applicant was ordered to pay the costs, including the costs of two counsel.

Court Disposition

Application for leave to appeal dismissed with costs.

Orders

  • The applicant's application for leave to appeal is dismissed with costs, including the costs of two counsel.