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South Africa Case Law

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Tax Law [2021] ZAWCHC 165

Peri Formwork Scaffolding Engineering (Pty) Ltd v Commissioner for the South African Revenue Service (A67/2020)

Peri Formwork Scaffolding Engineering (Pty) Ltd v Commissioner for the South African Revenue Service (A67/2020) [2021] ZAWCHC 165; 84 SATC 91 (23 August 2021)

The court held that section 244 of the Tax Administration Act governed the payment deadline for PAYE, but remitted SARS’s 10% penalty under section 217(3).

  • Income Tax Act
  • Tax Administration Act
  • Computation Of Time
  • Penalty Remission
  • Statutory Interpretation
  • Tax-law
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Administrative Law [2020] ZAKZDHC 57

Tansnat Durban (Pty) Ltd v Ethekwini Municipality and Others (D4178/2020)

Tansnat Durban (Pty) Ltd v Ethekwini Municipality and Others (D4178/2020) [2020] ZAKZDHC 57 (3 November 2020)

The High Court held that the tender addendum extended only the closing date, not the 11h00 deadline, so the late submission could not be accepted.

  • Tender Process
  • Computation Of Time
  • Declaratory Relief
  • Municipal Procurement
  • Estoppel
  • Municipal-procurement
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Civil Procedure [2016] ZAGPJHC 273

KNS Construction (Pty) Ltd v Genesis Partnership (9861/2016)

KNS Construction (Pty) Ltd v Genesis Partnership (9861/2016) [2016] ZAGPJHC 273 (9 September 2016)

On a proper interpretation of the arbitration agreement, both parties were afforded a right of appeal, including the right to cross-appeal. The agreement expressly incorporated the High Court Rules, which govern the computation of time and appeal procedures. The respondent's cross-appeal was served within the prescribed period as calculated by the rules of court. Even if the cross-appeal were out of time, the respondent would be entitled to seek condonation or extension. In the absence of any application to set aside the cross-appeal as irregular, it remains valid and pending. Consequently, t…

  • Arbitration Award Enforcement
  • Arbitration Appeal Rights
  • Computation Of Time
  • Cross Appeal Procedure
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Commercial And Corporate [2011] ZAGPJHC 133

Gollel Investments (Pty) Ltd v 48 Nagington Road (Pty) Ltd (2011/16580)

Gollel Investments (Pty) Ltd v 48 Nagington Road (Pty) Ltd (2011/16580) [2011] ZAGPJHC 133 (23 September 2011)

The court dismissed a member’s application to appoint a provisional curator ad litem because it was brought before the one-month notice period in section 266 had expired.

  • Curator Ad Litem Appointment
  • Companies Act 1973 Section 266
  • Premature Application
  • Computation Of Time
  • Transitional Provisions
  • Premature-application
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Commercial And Corporate [2010] ZASCA 137

Dormell Properties 282 CC v Renasa Insurance Company Ltd and Another (491/09)

Dormell Properties 282 CC v Renasa Insurance Company Ltd and Another (491/09) [2010] ZASCA 137; 2011 (1) SA 70 (SCA) ; [2011] 1 All SA 557 (SCA) (1 October 2010)

The Supreme Court of Appeal held that the guarantee expired on 28 February 2008, not at midnight on 27 February 2008, as the contract specified a fixed expiry date and did not require computation of a period. The court found that rectification was permissible, as the parties intended the guarantee to benefit the employer under the building contract, which was Dormell Properties 282 CC after conversion. However, the arbitration award established that Dormell had repudiated the contract and was not entitled to cancel it, removing any legitimate basis to enforce the guarantee. The court conclude…

  • Construction Guarantee
  • Rectification Of Contract
  • Computation Of Time
  • Performance Guarantee
  • Arbitration Award Enforceability
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Civil Procedure [2009] ZAWCHC 187

Pierre Cronje (Pty) Ltd v Adonis (20466/2009)

Pierre Cronje (Pty) Ltd v Adonis (20466/2009) [2009] ZAWCHC 187; 2010 (4) SA 294 (WCC) (2 December 2009)

The court held that, when a settlement agreement is made an order of court, the computation of time periods expressed in days should be interpreted in accordance with the rules of court, specifically as 'court days' as defined in rule 1 of the Uniform Rules of Court, unless the agreement expressly provides otherwise. The court preferred the approach in Ex Parte Venter and Spain NNO over Bosveld Hotel (Pty) Ltd v Nissen and Another, finding it logical and consistent with the rules that the definition of 'court days' is imported into the agreement once it becomes an order of court. As the defen…

  • Settlement Agreement
  • Computation Of Time
  • Summary Judgment
  • Court Days Vs Calendar Days
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Civil Procedure [2008] ZAFSHC 48

Standard Bank of South Africa v Kara and Another (527/2008)

Standard Bank of South Africa v Kara and Another (527/2008) [2008] ZAFSHC 48 (19 June 2008)

The court held that the period for entering an appearance to defend under section 27 of the Supreme Court Act must be calculated as calendar days, not court days, in accordance with section 4 of the Interpretation Act. The applicants' reliance on constitutional equality and access to courts did not alter the established legal position, as the legislation already affords more days to litigants outside the jurisdiction, which is not discriminatory. The applicants failed to show that the judgment was erroneously sought or granted, as their calculation was incorrect and the default judgment was p…

  • Computation Of Time
  • Default Judgment
  • Rescission Of Judgment
  • Dies Induciae
  • Interpretation Act
  • Constitutional Rights
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Civil Procedure [2006] ZAECHC 46

Worthy Homes CC and Another v Firstrand Bank Limited and Others (2743/06, ECJ76)

Worthy Homes CC and Another v Firstrand Bank Limited and Others (2743/06, ECJ76) [2006] ZAECHC 46 (12 September 2006)

The court found that the intention of the parties, as evidenced by the wording of the agreement and their conduct, was to exclude the day of signature when computing the 30 business day period for fulfilment of the suspensive condition. The deposit and other deadlines were calculated in this manner, and the waiver was communicated within the stipulated period. The balance of convenience favoured the applicants, as the funds were earmarked for payment of the purchase price and their release could cause irreparable harm if the applicants succeeded in their claim. The applicants were entitled to…

  • Interim Relief
  • Sale Of Immovable Property
  • Computation Of Time
  • Specific Performance
  • Contract Cancellation
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Civil Procedure [1999] ZASCA 12

Hoban v ABSA Bank Ltd t/a United Bank and Others (275/1997)

Hoban v ABSA Bank Ltd t/a United Bank and Others (275/1997) [1999] ZASCA 12; [1999] 2 All SA 483 (A) (19 March 1999)

The Supreme Court of Appeal held that the term 'days' in Rule 46(7)(c) of the Uniform Rules, as it read prior to the 1996 amendment, must be interpreted as 'court days' in accordance with the definition in Rule 1. The Court found that Rule 46 deals with procedural matters connected to litigation, and there is no contextual or legislative basis to depart from the defined meaning. Applying the statutory definition does not result in injustice, incongruity, or absurdity. Therefore, the advertisements for the sale in execution were published within the prescribed period, and the requirements of R…

  • Sale In Execution
  • Interpretation Of Rules
  • Computation Of Time
  • Rule 46 Uniform Rules
  • Advertisement Requirements
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South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.