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South Africa Case Law

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Tax Law [2012] ZAGPPHC 360

Metlika Trading Ltd v Commissioner for the South African Revenue Services (24997/2011)

Metlika Trading Ltd v Commissioner for the South African Revenue Services (24997/2011) [2012] ZAGPPHC 360; 74 SATC 289 (20 July 2012)

The High Court dismissed Metlika and Ben Nevis’s application to stop SARS from executing against assets. It held the prior order allowed execution and delay defeated interim relief.

  • Piercing The Corporate Veil
  • Interim Interdict
  • Guarantee Agreement
  • Execution Against Assets
  • Income Tax Assessment
  • Delay In Instituting Action
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Administrative Law [2008] ZASCA 78

National Council of Societies for the Prevention of Cruelty to Animals v Openshaw (462/07)

National Council of Societies for the Prevention of Cruelty to Animals v Openshaw (462/07) [2008] ZASCA 78; [2008] 4 All SA 225 (SCA); 2008 (5) SA 339 (SCA) (30 May 2008)

The court held that the appellant forfeited its right to interim relief due to its delay in instituting the principal action to which the interdict was ancillary. The application for final relief was launched in July 2006, but the appellant failed to institute the action for over 19 months, causing prejudice to the respondent. On the merits, the court found that the evidence only indicated a single contravention of section 2(1)(g) of the Animal Protection Act and did not establish a reasonable apprehension of ongoing or future harm. The respondent's detailed explanation of his modus operandi…

  • Interim Interdict
  • Animal Welfare Legislation
  • Reasonable Apprehension Of Harm
  • Delay In Instituting Action
  • Mootness
  • Statutory Body Powers
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