Randburg Management District v West Dunes Properties (451/2013) [2015] ZASCA 135; [2016] 1 All SA 59 (SCA); 2016 (2) SA 293 (SCA) (30 September 2015)
Court
Supreme Court of Appeal
Case number
451/2013
Judges
Leach, Tshiqi, Theron, Willis, Mathopo
The Supreme Court of Appeal held that the Randburg CID was not lawfully established because the approval of its formation was made by the mayoral committee, not the municipal council itself. Section 160(2)(c) of the Constitution prohibits delegation of the power to impose rates, taxes, levies, and duties, and the Municipal Systems Act reinforces this prohibition. The appellant failed to provide documentary or direct evidence that the municipal council itself approved the CID plan. Even if delegation had occurred, it would have been unlawful. Furthermore, the levies imposed by the CID were not…