South African Revenue Services v Malema (76306/2015) [2017] ZAGPPHC 396 (6 February 2017)

South African Revenue Services v Malema (76306/2015) [2017] ZAGPPHC 396 (6 February 2017)

The court held that the order referring the application to trial under Rule 6(5)(g) was not appealable, as it was not final, not definitive of the rights of the parties, and did not dispose of any substantial portion of the relief claimed. The court found that the interests of justice did not require appellate intervention, as no binding interpretation of section 205 of the Tax Administration Act had been made, and the discretion to refer the matter to trial had been properly exercised. There were no compelling reasons or reasonable prospects of success for an appeal. The application for leave to appeal was accordingly dismissed with costs, including the costs of two counsel.

Citation
[2017] ZAGPPHC 396
Parties
Applicant: South African Revenue Services; Respondent: Sello Julius Malema
Court
North Gauteng High Court, Pretoria
Jurisdiction
South Africa
Judgment Date
6 February 2017
Case Number
76306/2015
Procedural Posture
Leave to Appeal / Application for Leave to Appeal Against an Interlocutory Order Referring the Matter to Trial.
Outcome
Application for leave to appeal dismissed with costs, including costs of two counsel.
Judges
Makgoka
Legal Topics
Leave to Appeal, Referral to Trial, Compromise Agreement, Tax Administration Act, Appealability of Interlocutory Orders
Civil Procedure Tax Law Leave to Appeal Referral to Trial Compromise Agreement Tax Administration Act Appealability of Interlocutory Orders

Case Brief

Summary, issues, holding and outcome

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Parties

South African Revenue Services

Applicant

Sello Julius Malema

Respondent

Procedural Posture

Leave to Appeal / Application for Leave to Appeal Against an Interlocutory Order Referring the Matter to Trial.

Legal Issues

  1. 1 Whether the order referring the application to trial under Rule 6(5)(g) is appealable.
  2. 2 Whether there are reasonable prospects that another court might reach a different conclusion regarding the referral to trial.
  3. 3 Whether the interests of justice require that leave to appeal be granted.

Ratio Decidendi

The court held that the order referring the application to trial under Rule 6(5)(g) was not appealable, as it was not final, not definitive of the rights of the parties, and did not dispose of any substantial portion of the relief claimed. The court found that the interests of justice did not require appellate intervention, as no binding interpretation of section 205 of the Tax Administration Act had been made, and the discretion to refer the matter to trial had been properly exercised. There were no compelling reasons or reasonable prospects of success for an appeal. The application for leave to appeal was accordingly dismissed with costs, including the costs of two counsel.

Court Disposition

Application for leave to appeal dismissed with costs, including costs of two counsel.

Orders

  • The application by the applicant (Commissioner for the South African Revenue Services) for leave to appeal against the order of 29 April 2016 is dismissed with costs, such costs to include costs consequent upon employment of two counsel.