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South Africa Case Law

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Civil Procedure [2015] ZASCA 98

Miles Plant Hire v Commissioner SARS (20430/2014)

Miles Plant Hire v Commissioner SARS (20430/2014) [2015] ZASCA 98 (1 June 2015)

Court
Supreme Court of Appeal
Case number
20430/2014
Judges
Ponnan, Maya, Petse, Van der Merwe, Meyer

The Supreme Court of Appeal refused condonation for a lapsed appeal against a winding-up order, finding flagrant rule breaches and no acceptable explanation.

  • Condonation
  • Winding Up
  • Tax Evasion
  • Business Rescue
  • Interpretation Of Tax Administration Act
  • Costs De Bonis Propriis
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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.