Fezile Dabi District Municipality v Maximum Profit Recovery Pty Ltd and 1 Other (2051/2019) [2021] ZAFSHC 248 (30 September 2021)

Fezile Dabi District Municipality v Maximum Profit Recovery Pty Ltd and 1 Other (2051/2019) [2021] ZAFSHC 248 (30 September 2021)

The court held that the order of Jordaan J, made in chambers under Uniform Rule 48(6), is not appealable. The Rule 48 review procedure is intended to be a final revision on the merits, not a proceeding of the court, and is designed to be inexpensive and procedurally simple. The court is bound by the full court decision in Menzies, which established that no appeal lies from a judge's decision in chambers regarding review of taxation. The application for leave to appeal is therefore dismissed.

Citation
[2021] ZAFSHC 248
Parties
Applicant: Fezile Dabi District Municipality; Respondent: Maximum Profit Recovery Pty Ltd; Respondent: 1 Other
Court
Free State High Court, Bloemfontein
Jurisdiction
South Africa
Judgment Date
30 September 2021
Case Number
2051/2019
Procedural Posture
Leave to Appeal / Application for Leave to Appeal Against Judgment on Review of Taxation
Outcome
Application for leave to appeal dismissed with costs.
Judges
Molitsoane
Legal Topics
Review of Taxation, Appealability of Chambers Decision, Uniform Rules of Court, Condonation for Late Filing
Civil Procedure Review of Taxation Appealability of Chambers Decision Uniform Rules of Court Condonation for Late Filing

Case Brief

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Parties

Fezile Dabi District Municipality

Applicant

Maximum Profit Recovery Pty Ltd

Respondent

1 Other

Respondent

Procedural Posture

Leave to Appeal / Application for Leave to Appeal Against Judgment on Review of Taxation

Legal Issues

  1. 1 Whether an order made by a judge in chambers under Uniform Rule 48(6) is appealable.
  2. 2 Whether condonation for late filing of a review of taxation may be granted by a judge sitting in chambers.
  3. 3 Whether the Municipality qualified for a review under Rule 48(1).

Ratio Decidendi

The court held that the order of Jordaan J, made in chambers under Uniform Rule 48(6), is not appealable. The Rule 48 review procedure is intended to be a final revision on the merits, not a proceeding of the court, and is designed to be inexpensive and procedurally simple. The court is bound by the full court decision in Menzies, which established that no appeal lies from a judge's decision in chambers regarding review of taxation. The application for leave to appeal is therefore dismissed.

Court Disposition

Application for leave to appeal dismissed with costs.

Orders

  • The application for leave to appeal is dismissed with costs.