Lion Match Company (Pty) Ltd v Commissioner for the South African Revenue Service (301/2017) [2018] ZASCA 36; 80 SATC 383 (27 March 2018)

Lion Match Company (Pty) Ltd v Commissioner for the South African Revenue Service (301/2017) [2018] ZASCA 36; 80 SATC 383 (27 March 2018)

The Supreme Court of Appeal held that the Tax Court's dismissal of the taxpayer's application to set aside SARS's Rule 31 statement was not appealable. The decision did not fall within the category of decisions contemplated by section 104(2) of the Tax Administration Act, which defines the scope of appealable orders. The jurisdictional challenge was not properly raised by exception or special plea, nor did the Tax Court make a definitive pronouncement on jurisdiction. Appeals are only competent against substantive orders, not reasoning, and interlocutory orders of this nature are not independently appealable. Consequently, the appeal was struck from the roll with costs, including those of...

Citation
[2018] ZASCA 36
Parties
Appellant: Lion Match Company (Pty) Ltd; Respondent: Commissioner for the South African Revenue Service
Court
Supreme Court of Appeal
Jurisdiction
South Africa
Judgment Date
27 March 2018
Case Number
301/2017
Procedural Posture
Civil Appeal / Appeal From Tax Court, Durban
Outcome
Appeal struck from the roll with costs, including costs of two counsel.
Judges
Ponnan, Mbha, Dambuza, Mathopo, Davis
Legal Topics
Capital Gains Tax, Tax Court Jurisdiction, Tax Administration Act, Appealability of Interlocutory Orders
Tax Law Civil Procedure Capital Gains Tax Tax Court Jurisdiction Tax Administration Act Appealability of Interlocutory Orders

Case Brief

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Parties

Lion Match Company (Pty) Ltd

Appellant

Commissioner for the South African Revenue Service

Respondent

Procedural Posture

Civil Appeal / Appeal From Tax Court, Durban

Legal Issues

  1. 1 Is the Tax Court's dismissal of the taxpayer's application to set aside the Rule 31 statement appealable?
  2. 2 Does the Tax Court have jurisdiction to entertain the application as presented?
  3. 3 Was the taxpayer's challenge to SARS's statement properly raised as a jurisdictional exception or special plea?

Ratio Decidendi

The Supreme Court of Appeal held that the Tax Court's dismissal of the taxpayer's application to set aside SARS's Rule 31 statement was not appealable. The decision did not fall within the category of decisions contemplated by section 104(2) of the Tax Administration Act, which defines the scope of appealable orders. The jurisdictional challenge was not properly raised by exception or special plea, nor did the Tax Court make a definitive pronouncement on jurisdiction. Appeals are only competent against substantive orders, not reasoning, and interlocutory orders of this nature are not independently appealable. Consequently, the appeal was struck from the roll with costs, including those of...

Court Disposition

Appeal struck from the roll with costs, including costs of two counsel.

Orders

  • The appeal is struck from the roll with costs, such costs to include those of two counsel.