South Africa Case Law

Maize Board v Jackson (396/2004)

Maize Board v Jackson (396/2004) [2005] ZASCA 80; [2006] 3 All SA 511 (SCA); 2005 (6) SA 592 (SCA) (19 September 2005)

Court

Supreme Court of Appeal

Case number

396/2004

Judges

Howie, Streicher, Van Heerden, Ponnan, Nkabinde

The Supreme Court of Appeal held that lease and management agreements were simulated to disguise a maize sale, making the respondent liable for levies.

• Simulation Of Contract
• Levies On Agricultural Products
• Onus Of Proof
• Avoidance Of Statutory Obligations
• Simulation-of-contract
• Statutory-avoidance