Maize Board v Epol (Pty) Ltd (9874/2007)
Maize Board v Epol (Pty) Ltd (9874/2007) [2008] ZAKZHC 99; 2009 (3) SA 110 (D); 71 SATC 236 (18 December 2008)
The court held that maize levy claims were not “taxation” under the Prescription Act, so the plaintiff’s claim had prescribed after three years.
- Prescription Act
- Levies Under Marketing Act
- Definition Of Taxation
- Regulatory Fees
- Public Purpose Requirement
- Prescription