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South Africa Case Law

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Civil Procedure [2019] ZAWCHC 15

He and She Investments (Pty) Ltd v Brand NO and Others; He and She Investments v Brand NO and Others (23198/18; 23199/18)

He and She Investments (Pty) Ltd v Brand NO and Others; He and She Investments v Brand NO and Others (23198/18; 23199/18) [2019] ZAWCHC 15; 2019 (5) SA 492 (WCC) (26 February 2019)

Court
Western Cape High Court, Cape Town
Case number
23198/18; 23199/18
Judge
P A Myburgh

The court found that the respondents failed to disclose a bona fide and legally sufficient defence to resist summary judgment. Their affidavits lacked particularity and completeness, failing to provide material facts regarding the alleged agreements, use of funds, and the basis for their defences. The purported agreement to misappropriate funds via fleet cards was illegal and unenforceable, being contrary to public policy and good morals. The counterclaim by Goosen was inadequately pleaded and did not meet the threshold for a valid claim. The defence of prescription was rejected as the claims…

Source excerpt

  • Summary Judgment
  • Fraudulent Misrepresentation
  • Abuse Of Credit Facilities
  • Illegal Agreements
  • Prescription Act
  • Counterclaim Requirements
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Tax Law [1990] ZASCA 2

Commissioner for Inland Revenue v Insolvent Estate JP Botha t/a Trio Culture (30/89)

Commissioner for Inland Revenue v Insolvent Estate JP Botha t/a Trio Culture (30/89) [1990] ZASCA 2; 1990 (2) SA 548 (AD); [1990] 2 All SA 163 (A) (26 February 1990)

Court
Supreme Court of Appeal
Case number
30/89
Judges
Hoexter, Nestadt, Milne, Nicholas, Friedman

The majority held that the statutory definition of 'sale' in the Sales Tax Act is sufficiently broad to include agreements of sale, whether legal or illegal. The Act does not expressly exclude void or illegal agreements from attracting sales tax. The court found that the milk-culture scheme operated by Trio Kulture, even if assumed to be a lottery and thus void under the Gambling Act, still constituted 'sales' within the meaning of the Sales Tax Act. The respondent failed to discharge the onus of proving that the assessed amount was not liable to sales tax. Therefore, the assessment by the Co…

Source excerpt

  • Sales Tax Assessment
  • Void Contracts
  • Lottery Scheme
  • Statutory Interpretation
  • Illegal Agreements
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About this LexChat collection

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.

Source links and collection timestamps are retained alongside the indexed records.