Stabilpave (Pty) Ltd v South African Revenue Services (946/2008) [2009] ZAGPPHC 159 (11 December 2009)

Stabilpave (Pty) Ltd v South African Revenue Services (946/2008) [2009] ZAGPPHC 159 (11 December 2009)

The court found that the assessment form gave the plaintiff an election to receive payment either by cheque sent to its postal address or by providing banking details for electronic transfer. The plaintiff did not provide banking details and thus chose payment by post. The cheque was posted to the address provided by the plaintiff and was honoured. The risk of loss in transit, including theft or misappropriation, was therefore borne by the plaintiff, not the defendant. The defendant discharged its obligation to pay by posting the cheque as per the plaintiff's chosen method. The plaintiff's claim that it did not receive payment was rejected, as the defendant complied with the agreed mode...

Citation
[2009] ZAGPPHC 159
Parties
Plaintiff: Stabilpave (Pty) Ltd; Defendant: South African Revenue Services
Court
North Gauteng High Court, Pretoria
Jurisdiction
South Africa
Judgment Date
11 December 2009
Case Number
946/2008
Procedural Posture
Civil Trial / Judgment After Stated Case and Argument
Outcome
Plaintiff's claim dismissed with costs.
Judges
Ismail AJ
Legal Topics
Payment by Cheque, Onus of Proof, Tax Refund, Delivery of Payment
Tax Law Civil Procedure Payment by Cheque Onus of Proof Tax Refund Delivery of Payment

Case Brief

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Parties

Stabilpave (Pty) Ltd

Plaintiff

South African Revenue Services

Defendant

Procedural Posture

Civil Trial / Judgment After Stated Case and Argument

Legal Issues

  1. 1 Whether payment was made to the plaintiff as a matter of law.
  2. 2 Whether the defendant discharged its obligation to pay the assessed tax refund.
  3. 3 Which party bore the risk of loss in transit of the cheque.

Ratio Decidendi

The court found that the assessment form gave the plaintiff an election to receive payment either by cheque sent to its postal address or by providing banking details for electronic transfer. The plaintiff did not provide banking details and thus chose payment by post. The cheque was posted to the address provided by the plaintiff and was honoured. The risk of loss in transit, including theft or misappropriation, was therefore borne by the plaintiff, not the defendant. The defendant discharged its obligation to pay by posting the cheque as per the plaintiff's chosen method. The plaintiff's claim that it did not receive payment was rejected, as the defendant complied with the agreed mode...

Court Disposition

Plaintiff's claim dismissed with costs.

Orders

  • The defendant has discharged the onus that it made payment.
  • The plaintiff's claim is dismissed with costs, including costs consequent upon the employment of two counsels.