Metlika Trading Ltd and Others v Commissioner for the South African Revenue Service (427/03, 438/03) [2004] ZASCA 97; [2004] 4 All SA 410 (SCA); 2005 (3) SA 1 (SCA); 67 SATC 15 (1 October 2004)

Metlika Trading Ltd and Others v Commissioner for the South African Revenue Service (427/03, 438/03) [2004] ZASCA 97; [2004] 4 All SA 410 (SCA); 2005 (3) SA 1 (SCA); 67 SATC 15 (1 October 2004)

The Supreme Court of Appeal held that the interim interdict and attachment orders were final in effect and thus appealable, as they were intended to have immediate effect and would not be reconsidered at trial or on the same facts. The court found that it had jurisdiction over the partnership and Carmel, as HAS was a South African company and Carmel's assets were attached within the jurisdiction. The court further held that it could grant an in personam order against respondents subject to its jurisdiction, requiring them to procure the return of the aircraft to South Africa, even though the aircraft was located abroad. The order did not infringe the sovereignty of the foreign country, as...

Citation
[2004] ZASCA 97
Parties
Appellant: Metlika Trading Limited; Appellant: Hawker Air Services (Pty) Limited; Appellant: Hawker Aviation Services Partnership; Appellant: Carmel Trading Company Limited; Respondent: Commissioner for the South African Revenue Service
Court
Supreme Court of Appeal
Jurisdiction
South Africa
Judgment Date
1 October 2004
Case Number
427/03, 438/03
Procedural Posture
Civil Appeal / Appeal From the Transvaal Provincial Division on Interim Interdict and Attachment Orders
Outcome
Appeal dismissed with costs, including the costs of three counsel.
Judges
Streicher, Cameron, Conradie, Patel, Ponnan
Legal Topics
Interim Interdict, Attachment Ad Confirmandam Jurisdictionem, Mareva Injunction, Jurisdiction Over Foreign Assets, Tax Debt Preservation, In Personam Orders
Civil Procedure Tax Law Commercial and Corporate Interim Interdict Attachment Ad Confirmandam Jurisdictionem Mareva Injunction Jurisdiction Over Foreign Assets Tax Debt Preservation +1 more

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 4 Authorities cited 20 Party arguments 2 Amounts and remedies 7
Sign in to unlock

Parties

Metlika Trading Limited

Appellant

Hawker Air Services (Pty) Limited

Appellant

Hawker Aviation Services Partnership

Appellant

Carmel Trading Company Limited

Appellant

Commissioner for the South African Revenue Service

Respondent

Procedural Posture

Civil Appeal / Appeal From the Transvaal Provincial Division on Interim Interdict and Attachment Orders

Legal Issues

  1. 1 Whether the interim interdict and attachment orders granted by the court a quo are appealable.
  2. 2 Whether the court a quo had jurisdiction to order the return of the aircraft to South Africa.
  3. 3 Whether the attachment of Carmel's assets could confirm or found jurisdiction in the court a quo.

Ratio Decidendi

The Supreme Court of Appeal held that the interim interdict and attachment orders were final in effect and thus appealable, as they were intended to have immediate effect and would not be reconsidered at trial or on the same facts. The court found that it had jurisdiction over the partnership and Carmel, as HAS was a South African company and Carmel's assets were attached within the jurisdiction. The court further held that it could grant an in personam order against respondents subject to its jurisdiction, requiring them to procure the return of the aircraft to South Africa, even though the aircraft was located abroad. The order did not infringe the sovereignty of the foreign country, as...

Court Disposition

Appeal dismissed with costs, including the costs of three counsel.

Orders

  • The interim interdict and attachment orders granted by the court a quo are confirmed.
  • The partnership is ordered to take all necessary steps to procure the return of the Falcon 900 aircraft to South Africa.