Hassim v Commissioner South African Revenue Services (438/01) [2002] ZASCA 140; [2003] 1 All SA 10 (SCA); 2003 (2) SA 246 (SCA); 65 SATC 119 (26 November 2002)

Hassim v Commissioner South African Revenue Services (438/01) [2002] ZASCA 140; [2003] 1 All SA 10 (SCA); 2003 (2) SA 246 (SCA); 65 SATC 119 (26 November 2002)

The Supreme Court of Appeal held that the decision of the Income Tax Special Court regarding discovery was purely interlocutory, regulating procedure and not disposing of any substantive issue or portion of the main dispute. It was not final in effect, nor definitive of the rights of the parties, and could be altered or set aside by the court a quo before final judgment. The appellant's contention that the court a quo refused him access to documents necessary to formulate his objection was unfounded, as the issue before the court a quo was discovery for preparation for hearing, not for formulating objections. The statement by the court a quo regarding the relevance of grounds of objection...

Citation
[2002] ZASCA 140
Parties
Appellant: Dr I M Hassim; Respondent: Commissioner South African Revenue Services
Court
Supreme Court of Appeal
Jurisdiction
South Africa
Judgment Date
26 November 2002
Case Number
438/01
Procedural Posture
Civil Appeal / Appeal Against Interlocutory Order of the Income Tax Special Court
Outcome
Appeal struck from the roll with costs.
Judges
Howie, Streicher, Farlam, Cameron, Lewis
Legal Topics
Income Tax Assessment, Value Added Tax, Discovery Procedure, Interlocutory Orders, Appealability, Access to Information
Tax Law Civil Procedure Income Tax Assessment Value Added Tax Discovery Procedure Interlocutory Orders Appealability Access to Information

Case Brief

Summary, issues, holding and outcome

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Parties

Dr I M Hassim

Appellant

Commissioner South African Revenue Services

Respondent

Procedural Posture

Civil Appeal / Appeal Against Interlocutory Order of the Income Tax Special Court

Legal Issues

  1. 1 Whether the decision of the Income Tax Special Court regarding discovery was appealable under section 86A of the Income Tax Act.
  2. 2 Whether the appellant was entitled to discovery of all documents in the respondent's possession before properly formulating his objection.
  3. 3 Whether the court a quo prematurely dismissed some of the grounds of the appellant's objections.

Ratio Decidendi

The Supreme Court of Appeal held that the decision of the Income Tax Special Court regarding discovery was purely interlocutory, regulating procedure and not disposing of any substantive issue or portion of the main dispute. It was not final in effect, nor definitive of the rights of the parties, and could be altered or set aside by the court a quo before final judgment. The appellant's contention that the court a quo refused him access to documents necessary to formulate his objection was unfounded, as the issue before the court a quo was discovery for preparation for hearing, not for formulating objections. The statement by the court a quo regarding the relevance of grounds of objection...

Court Disposition

Appeal struck from the roll with costs.

Orders

  • The appeal is struck from the roll with costs.