City of Tshwane Metropolitan Municipality v Cable City (Pty) Ltd (232/08)
City of Tshwane Metropolitan Municipality v Cable City (Pty) Ltd (232/08) [2009] ZASCA 87; [2010] 1 All SA 1 (SCA); 2010 (3) SA 589 (SCA); 72 SATC 285 (10 September 2009)
The Supreme Court of Appeal held that paragraph 11(1) of Government Notice R340, which authorized councils to estimate levies, was ultra vires the empowering provisions of section 12 of the Regional Services Councils Act 109 of 1985. The Act requires levies to be calculated mathematically, and only the Commissioner for Inland Revenue is empowered to estimate or determine levy liability and instruct councils to assess levies. The Minister did not have authority to permit councils to estimate levies without objective data. The respondent was entitled to raise a collateral challenge to the valid…
Source excerpt
- Ultra Vires Regulation
- Regional Services Levy
- Ministerial Powers
- Collateral Challenge
- Constitutional Validity
- Levy Assessment