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South Africa decisions
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ABC Trust v Commissioner for the South African Revenue Service (00052/2018) [2019] ZATC 15; 82 SATC 264 (3 May 2019)
Tax Court case on whether SARS gave sufficient reasons for a late additional assessment and whether those reasons had to expressly address causation under section 99(2)(a).
Wentzel v S (CA&R189/2011) [2011] ZAECGHC 89 (17 November 2011)
The High Court set aside a murder conviction and 15-year sentence after finding the magistrate gave inadequate reasons and failed to assess conflicting evidence.
Mokela v S (135/11) [2011] ZASCA 166; 2012 (1) SACR 431 (SCA) (29 September 2011)
The Supreme Court of Appeal held that the concurrent sentence order should not have been set aside without reasons and restored concurrency, reducing the effective sentence to 15 years.
National Lotteries Board v South African Education and Environment Project (788/10) [2011] ZASCA 154; [2012] 1 All SA 451 (SCA); 2012 (4) SA 504 (SCA) (28 September 2011)
The Supreme Court of Appeal held that the National Lotteries Board unlawfully refused the funding applications by applying its guidelines rigidly and inflexibly, thereby fettering its discretion. The guidelines, while serving a useful purpose, must not be treated as immutable rules; insignificant or technical non-compliance should be condoned if the object of the guidelines is achieved. The Board failed to consider each application individually and did not justify its decisions adequately. Furthermore, the Board was not permitted to advance new reasons for refusal in its answering affidavits,…
Source excerpt
Lopser v S (A399/2008) [2009] ZAWCHC 103 (8 May 2009)
Appeal against a housebreaking and theft conviction succeeded where the State's circumstantial evidence did not exclude the appellant's explanation.
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