Gore v Rand Mutual Assurance Company Ltd (A5045/2022) [2024] ZAGPJHC 732; [2024] 4 All SA 510 (GJ) (13 August 2024)
Court
South Gauteng High Court, Johannesburg
Case number
A5045/2022
Judges
Maier-Frawley, Manoim, Allen
The High Court restored Vincent Gore’s revised COIDA award, holding the tribunal misread section 51 and wrongly placed an onus on him; the lateness objection failed.
CM v Commissioner for the South African Revenue Service (35/2019) [2019] ZATC 20; 83 SATC 504 (11 September 2019)
Court
Tax Court
Case number
35/2019
Judge
Rogers
The court held that SARS validly withdrew its condonation for the applicant's late objection under section 9 of the Tax Administration Act. The applicant's objection was thus invalid, and she was not entitled to pursue a notice of appeal or seek default judgment. The assessment in question was an agreed assessment under section 95(3), which is not subject to objection or appeal. The applicant's application was insupportable and constituted an abuse of process, especially given the unfounded allegations of misconduct against SARS and its attorneys. The court condoned the late filing of certain…
Marikana Motor Dienste CC v Joemat-Peterson and Others (70529/14) [2016] ZAGPPHC 750 (24 August 2016)
Court
North Gauteng High Court, Pretoria
Case number
70529/14
Judge
Tokota
The High Court set aside a petroleum licence and a refusal to submit an appeal, finding the applicant had validly objected and been frustrated by departmental inaction.
MEC Local Government and Traditional Affairs, Kwazulu-Natal v Botha N.O. and Others (887/13) [2014] ZASCA 211; [2015] 1 All SA 649 (SCA); 2015 (2) SA 405 (SCA) (1 December 2014)
Court
Supreme Court of Appeal
Case number
887/13
Judges
Navsa, Shongwe, Theron, Swain, Fourie
The court held that the liquidators, having stepped into the shoes of URP, are subject to the same limitations and defences as URP. URP misrepresented the purchase price, failed to object to the inflated valuation, and acquiesced in the valuation roll for several years. The liquidators cannot benefit from condonation for late objection under s 80 of the MPRA, as URP would not have been entitled to such relief. The legislative framework of the MPRA provides specific remedies for valuation disputes, all of which require timely objection or appeal. There is no room for condonation and late objec…
African Christian Democratic Party v Chairperson, Independent Electoral Commission and Anoter (4/2004) [2004] ZAEC 2 (11 June 2004)
Court
Electoral Court
Case number
4/2004
Judges
Mthiyane JA, Pillay J, Masipa J, S Moodley, S Abro
The Electoral Court found that it possesses jurisdiction to review and correct errors in declared election results beyond the objection window prescribed in section 55 of the Electoral Act, by virtue of its powers under section 20 of the Electoral Commissions Act. The applicant demonstrated good cause for condonation, having acted promptly upon discovering the error. The evidence, including the presiding officer's admission and comparative voting patterns in adjacent districts, established that an administrative error occurred, materially affecting the allocation of seats. The Court held that…