Gold Circle Proprietary Ltd v Kwa-Zulu Natal Gaming and Betting Board and Others (9101/2023P)
Gold Circle Proprietary Ltd v Kwa-Zulu Natal Gaming and Betting Board and Others (9101/2023P) [2025] ZAKZPHC 18 (14 February 2025)
The court held that Gold Circle is entitled to the 3% tax distribution only for bets placed on horse races staged at its licensed racecourses, as specified in its licence, and not for races held elsewhere or internationally. The Board’s withholding of all payments was unlawful, and Gold Circle had a legitimate expectation of payment based on statutory provisions and longstanding practice. The Board’s opposition to the main application was without merit and amounted to an abuse of process, justifying a punitive costs order on the attorney and client scale. However, the court declined to hold i…
Source excerpt
- Distribution Of Gambling Taxes
- Statutory Interpretation
- Provincial Revenue Fund
- Intergovernmental Dispute Resolution
- Personal Costs Orders
- Strike Out Application