Huang and Others v Commissioner of the SA Revenue Service and Another (SARS 4/2013) [2013] ZAGPPHC 370; 2015 (1) SA 602 (GP) (18 November 2013)

Huang and Others v Commissioner of the SA Revenue Service and Another (SARS 4/2013) [2013] ZAGPPHC 370; 2015 (1) SA 602 (GP) (18 November 2013)

The court held that, in the interests of justice and convenience, the inquiry convened under the Tax Administration Act should be postponed for the first, second, and third applicants until the reconsideration application challenging the search and seizure warrant is determined. The presiding officer at the inquiry does not have the discretion to adjudicate the lawfulness of evidence obtained under the warrant; only the court hearing the reconsideration application can do so. Documents or information derived from the search and seizure may not be used in the inquiry until the reconsideration application is resolved, but SARS may present documents or information obtained from other...

Citation
[2013] ZAGPPHC 370
Parties
Applicant: Jen-Chih Huang and 13 Others; Respondent: Commissioner of the SA Revenue Service; Respondent: Adv PJJ Marais NO
Court
North Gauteng High Court, Pretoria
Jurisdiction
South Africa
Judgment Date
18 November 2013
Case Number
SARS 4/2013
Procedural Posture
Urgent Application / Application for Urgent Interim Relief Pending Reconsideration of Search and Seizure Warrant
Outcome
Urgent interim relief granted: the inquiry is postponed for the first, second, and third applicants pending the outcome of the reconsideration application; use of documents or information derived from the search and seizure is restricted until then.
Judges
Tuchten
Legal Topics
Tax Administration Act, Search and Seizure, Ex Parte Orders, Reconsideration of Orders
Tax Law Civil Procedure Tax Administration Act Search and Seizure Ex Parte Orders Reconsideration of Orders

Case Brief

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Parties

Jen-Chih Huang and 13 Others

Applicant

Commissioner of the SA Revenue Service

Respondent

Adv PJJ Marais NO

Respondent

Procedural Posture

Urgent Application / Application for Urgent Interim Relief Pending Reconsideration of Search and Seizure Warrant

Legal Issues

  1. 1 Whether the inquiry convened under the Tax Administration Act should be postponed pending adjudication of the reconsideration application regarding the search and seizure warrant.
  2. 2 Whether the applicants should be excused from giving evidence at the inquiry until the reconsideration application is determined.
  3. 3 Whether documents or information derived from the search and seizure may be used in the inquiry before the reconsideration application is decided.

Ratio Decidendi

The court held that, in the interests of justice and convenience, the inquiry convened under the Tax Administration Act should be postponed for the first, second, and third applicants until the reconsideration application challenging the search and seizure warrant is determined. The presiding officer at the inquiry does not have the discretion to adjudicate the lawfulness of evidence obtained under the warrant; only the court hearing the reconsideration application can do so. Documents or information derived from the search and seizure may not be used in the inquiry until the reconsideration application is resolved, but SARS may present documents or information obtained from other...

Court Disposition

Urgent interim relief granted: the inquiry is postponed for the first, second, and third applicants pending the outcome of the reconsideration application; use of documents or information derived from the search and seizure is restricted until then.

Orders

  • Until the final outcome of the reconsideration application, the first, second and third applicants are excused from giving evidence at the inquiry convened before the second respondent as presiding officer pursuant to the order of Ledwaba DJP made under case no SARS 4/2013 on 9 October 2013.
  • No document or information derived from the search and seizure pursuant to the warrant issued by VanderMerwe DJP on 18 April 2013 may be employed in the examination of any witness at the inquiry.