South Africa Case Law

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)

Court

North Gauteng High Court, Pretoria

Case number

24997/2011

Judge

Meyer

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

Hunter Mitchell Projects CC v All Aluminium CC and Another (16625/2011)

Hunter Mitchell Projects CC v All Aluminium CC and Another (16625/2011) [2012] ZAWCHC 1 (23 January 2012)

Court

Western Cape High Court, Cape Town

Case number

16625/2011

Judge

NJ Yekiso

The court found that the service of the final emoluments attachment order on Kingswood Golf Estate on 7 February 2011, after the provisional liquidation order was granted, constituted both continuation of civil proceedings and execution put in force against the assets of the company after commencement of winding-up proceedings. This violated section 359(1)(a) and (b) of the Companies Act, 61 of 1973. The court rejected the respondent's argument that the attachment was effected before liquidation, noting that the confirmation of the garnishee order did not bring finality and that enforcement s…

Source excerpt

• Company Liquidation
• Garnishee Order
• Execution Against Assets
• Preferential Creditor
• Companies Act Section 359