South Africa Case Law

Pretoria FM NPC v Chairman of the Independent Communications Authority of South Africa (ICASA) (050968/2022)

Pretoria FM NPC v Chairman of the Independent Communications Authority of South Africa (ICASA) (050968/2022) [2024] ZAGPPHC 1340 (11 December 2024)

Court

North Gauteng High Court, Pretoria

Case number

050968/2022

Judge

Retief

The High Court set aside ICASA’s disqualification of six community broadcasting pre-registration applications for short payment of fees and remitted them for reconsideration.

• Promotion Of Administrative Justice Act
• Electronic Communications Act
• Procedural Fairness
• Administrative Discretion
• Community Broadcasting Licensing
• Administrative-law

JT International Manufacturing South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (29690/14)

JT International Manufacturing South Africa (Pty) Ltd v Commissioner for the South African Revenue Service (29690/14) [2023] ZAGPPHC 2061 (10 October 2023)

Court

North Gauteng High Court, Pretoria

Case number

29690/14

Judge

Flatela Luleka

The court held that Rule 19A.09(c) of the Customs and Excise Act is peremptory and requires strict compliance, particularly regarding the 30-day time limit for submitting ZRW forms. Section 75(10)(a) does not empower the Commissioner to condone or retrospectively exempt non-compliance with this rule; its discretion is limited to exemption from prior compliance with certain conditions, not post-facto condonation. The applicant's request was, in substance, for condonation rather than exemption, and the statutory language and operational practice do not support such a power. The administrative r…

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• Customs And Excise Act
• Rebate Of Duty
• Statutory Interpretation
• Administrative Discretion
• Retrospective Exemption

Open Heaven Community Radio v Independent Communications Authority of South Africa and Others (38665/2022)

Open Heaven Community Radio v Independent Communications Authority of South Africa and Others (38665/2022) [2023] ZAGPPHC 671 (19 July 2023)

Court

North Gauteng High Court, Pretoria

Case number

38665/2022

Judge

Janse Van Nieuwenhuizen

The court held that the amended regulations extending the validity period of class broadcasting licences to seven years do not apply retrospectively to licences issued before 25 March 2021. The terms and conditions, including duration, are determined at the time of grant and remain fixed for the licence's validity period. The Act does not provide for automatic amendment of licence terms during their validity. Regarding condonation, the court found that while section 19(2) does not expressly confer discretion on ICASA to condone late filing, such discretion may be implied where the time limit…

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• Electronic Communications Act
• Broadcasting Licence Renewal
• Condonation Of Late Filing
• Retrospective Application Of Regulations
• Administrative Discretion
• Costs In Review Applications

Tomson N.O and Others v Commissioner for the South African Revenue Service and Another

Tomson N.O and Others v Commissioner for the South African Revenue Service and Another [2023] ZAGPPHC 359; 33918/2021 (24 April 2023)

Court

North Gauteng High Court, Pretoria

Case number

33918/2021

Judge

N Janse Van Nieuwenhuizen

The court found that SARS's decision to refuse the Trust's application for waiver of the distribution requirement under section 18A(2A)(b)(i) of the Income Tax Act was materially influenced by an error of law. SARS misinterpreted the statutory purpose and mechanism of the Trust's application, conflating the accumulation of capital with the purpose of funding approved public benefit activities. The court held that the Commissioner has discretion to waive the distribution requirement upon good cause shown, and that the Trust's purpose aligns with the statutory framework. However, the court decl…

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• Income Tax Act
• Public Benefit Organisations
• Administrative Discretion
• Promotion Of Administrative Justice Act
• Waiver Of Distribution Requirement

Zwane v Johannesburg City Parks & Zoo and Others (26584/2021)

Zwane v Johannesburg City Parks & Zoo and Others (26584/2021) [2022] ZAGPJHC 572 (18 August 2022)

Court

South Gauteng High Court, Johannesburg

Case number

26584/2021

Judge

Adams

The High Court held that the applicant qualified as holder of private rights for her late husband’s grave and could remove the existing marker and erect a tombstone.

• Cemeteries And Crematoria By Laws
• Holder Of Private Rights
• Memorial Work Permission
• Administrative Discretion
• Doctrine Of Legality
• Cemeteries-and-crematoria-by-laws

Pricewaterhousecoopers Inc and Another v Minister of Finance and Another (25705/2019)

Pricewaterhousecoopers Inc and Another v Minister of Finance and Another (25705/2019) [2021] ZAGPPHC 38; 2021 (3) SA 213 (GP); 83 SATC 253 (2 February 2021)

Court

North Gauteng High Court, Pretoria

Case number

25705/2019

Judge

Kollapen

The court held that the constitutional challenge must be confined to section 39(7) of the VAT Act, which governs the remittal of interest. The legislative change in 2010 shifted the basis for remittal from loss to the fiscus to circumstances beyond the taxpayer's control. The court found that this shift was rational and not arbitrary, as it aligns with the objectives of efficient tax collection and incentivising compliance. The applicants' argument that interest should only be retained where there is loss to the fiscus ignores the deterrent function of interest and the impracticality of the p…

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• Value Added Tax Act
• Remittal Of Interest
• Arbitrary Deprivation Of Property
• Rationality Review
• Section 25 Constitution
• Administrative Discretion

Mat Chem CC v Commissioner of the South African Revenue Service (7139/2019)

Mat Chem CC v Commissioner of the South African Revenue Service (7139/2019) [2020] ZAKZPHC 71; 83 SATC 535 (20 November 2020)

Court

Kwazulu-Natal High Court, Pietermaritzburg

Case number

7139/2019

Judge

Mnguni

High Court appeal over customs forfeiture and remission denied; court upheld SARS’s demand and dismissed Mat Chem CC’s appeal with costs.

• Customs And Excise Act
• Rebate Of Duty
• Forfeiture Of Goods
• Mitigation Of Penalties
• Administrative Discretion
• Customs-and-excise-act

Wardle v Minister of Justice and Another (1485/2018)

Wardle v Minister of Justice and Another (1485/2018) [2019] ZAECPEHC 88 (16 July 2019)

Court

Eastern Cape High Court, Port Elizabeth

Case number

1485/2018

Judges

J W Eksteen, G G Goosen

The application was dismissed on multiple grounds. The applicant failed to establish locus standi, as she did not prove she provided the bail money. The procedure for review under Rule 53 was not followed, as the magistrate was not joined and the record was not properly requested. Relief under section 70 of the Criminal Procedure Act must be sought from the Minister, an authorized officer, or the court concerned, not by way of review of the magistrate's decision. The applicant misconstrued her remedy and did not direct her application to the proper authority. Even if the transcript suggested…

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• Bail Forfeiture
• Review Of Magistrate Decision
• Locus Standi
• Remission Of Bail
• Administrative Discretion

Kalimashe v Head of the Department of Social Development and Special Programmes, Eastern Cape and Another (298/2014)

Kalimashe v Head of the Department of Social Development and Special Programmes, Eastern Cape and Another (298/2014) [2016] ZAECBHC 7 (27 September 2016)

Court

Eastern Cape High Court, Bhisho

Case number

298/2014

Judge

S M Mbenenge

The High Court dismissed a claim for travelling allowances because the applicant used his private vehicle without prior approval required by policy.

• Public Service Regulation
• Government Motor Transport Policy
• Enforcement Of Promises
• Administrative Discretion
• Administrative-law
• Public-service-law

M and G Centre for Invastigative Journalism NPC v National Director of Public Prcsecutions and Others (37510/2012)

M and G Centre for Invastigative Journalism NPC v National Director of Public Prcsecutions and Others (37510/2012) [2016] ZAGPPHC 613 (12 May 2016)

Court

North Gauteng High Court, Pretoria

Case number

37510/2012

Judge

C Pretorius

The NDPP failed to consider the actual contents of the section 28 record before refusing permission to publish, did not properly weigh the public interest or the constitutional right to freedom of expression, and relied on a general policy of non-disclosure that improperly fettered her discretion. The information sought to be published was already in the public domain, including through court proceedings and media reports, and the NDPP's decision was irrational and not connected to the facts. The striking out application was dismissed as the respondents failed to show prejudice and the eviden…

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• Promotion Of Administrative Justice Act
• Freedom Of Expression
• Media Access To Information
• Public Interest
• Administrative Discretion
• Open Justice