South Africa Case Law

Poulter v CSARS (A88/2023)

Poulter v CSARS (A88/2023) [2024] ZAWCHC 97; [2024] 2 All SA 876 (WCC); 86 SATC 415 (2 April 2024)

Court

Western Cape High Court, Cape Town

Case number

A88/2023

Judges

Binns-Ward, Nuku, Slingers

The High Court held that the Tax Court is not a 'court of law' within the meaning of the Legal Practice Act or section 166 of the Constitution, but rather functions as an administrative tribunal or court of revision. Its primary role is to reconsider administrative decisions of the Commissioner for SARS, not to exercise judicial power as part of the judicial system. The jurisprudence and statutory framework confirm that the Tax Court is outside the judicial system and is not subject to the strictures limiting right of appearance to legal practitioners. The deletion of section 125(2) of the Ta…

Source excerpt

• Tax Court Jurisdiction
• Right Of Appearance
• Administrative Tribunal Character
• Tax Administration Act
• Lay Representation

Anglo Operations Limited (Kriel Colliery) v Commission for Conciliation Mediation And Arbitration and Others (JR 1869/2011)

Anglo Operations Limited (Kriel Colliery) v Commission for Conciliation Mediation And Arbitration and Others (JR 1869/2011) [2013] ZALCJHB 321; (2014) 35 ILJ 1520 (LC); [2014] 7 BLLR 719 (LC) (10 December 2013)

Court

Labour Court Johannesburg

Case number

JR 1869/2011

Judge

Lagrange

Labour Court review dismissed after finding no duty on the arbitrator to assist the employer’s lay representative and no reviewable inconsistency finding.

• Inconsistent Disciplinary Action
• Review Of Arbitration Award
• Duty Of Arbitrator
• Substantive Fairness
• Lay Representation
• Unfair Dismissal