Thabo Mofutsanyana District Municipality v Steyn-Enslin & Vennote and Others (639/2010)
Thabo Mofutsanyana District Municipality v Steyn-Enslin & Vennote and Others (639/2010) [2011] ZASCA 168; 2012 (3) SA 179 (SCA); 74 SATC 366 (29 September 2011)
The Supreme Court of Appeal held that the appellant, as a municipal council, is not entitled under the relevant statutory framework to demand a statement of account, debatement, or substantiating documents from levy payers in default. Regulation 13(1) expressly prohibits the council from requiring such documents or substantiation. The power to assess levies and require supporting documentation resides with the Commissioner of the South African Revenue Service. The appellant's claim, as pleaded, did not disclose a valid cause of action. The court further found no basis to develop the common la…
Source excerpt
- Regional Services Levy
- Exception To Particulars Of Claim
- Powers Of Municipal Council
- Development Of Common Law
- Mandamus
- Statutory Interpretation