South Africa Case Law

Glencore Merafe Venture and Others v Commissioner for the South African Revenue Service (38144/22)

Glencore Merafe Venture and Others v Commissioner for the South African Revenue Service (38144/22) [2024] ZAGPPHC 1196 (7 November 2024)

Court

North Gauteng High Court, Pretoria

Case number

38144/22

Judge

Y Coertzen

The court held that the Appeal Committee was entitled to raise and determine the adequacy of logbooks and record keeping, as the appeal was a wide appeal permitting a complete reconsideration of the merits. GMV was not the holder or cessionary of the necessary mining authorisation as required by Note 6(f)(ii)(cc) of Part 3 of Schedule 6 to the Customs Act, and therefore was not entitled to the diesel refunds claimed. The Commissioner’s discretion under Note 5 did not arise, as GMV was not legally entitled to the refunds. The applicants failed to provide sufficient records and logbooks to subs…

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• Customs And Excise Act
• Diesel Refund Scheme
• Mining Authorisation
• Record Keeping Requirements
• Commissioner Discretion
• Joint Venture Liability

Assmang Proprietary Limited v Commissioner for the South African Revenue Service and Others (91960/2015)

Assmang Proprietary Limited v Commissioner for the South African Revenue Service and Others (91960/2015) [2023] ZAGPPHC 2036 (18 December 2023)

Court

North Gauteng High Court, Pretoria

Case number

91960/2015

Judge

Francis-Subbiah

The court found that the contracts between the applicant and its contractors, despite references to wet and dry rates, were implemented on a wet basis, with contractors bearing the risk and cost of diesel through deductions in their invoices. This arrangement constituted a resale of fuel, rendering the purchases non-eligible for rebates under Note 6 to Schedule 6 of the Customs and Excise Act. The applicant failed to maintain sufficient records and logbooks to substantiate its claims, as required by the legislation. The court held that strict compliance with statutory requirements is necessar…

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• Diesel Fuel Rebate
• Customs And Excise Act
• Promotion Of Administrative Justice Act
• Record Keeping Requirements
• Constitutional Challenge
• Burden Of Proof

National Credit Regulator v Chisevhe Trading Enterprise (Pty) Ltd (NCT/223352/2022/57(1))

National Credit Regulator v Chisevhe Trading Enterprise (Pty) Ltd (NCT/223352/2022/57(1)) [2022] ZANCT 45 (1 July 2022)

Court

National Consumer Tribunal

Case number

NCT/223352/2022/57(1)

Judges

T Bailey, A Potwana, M Peenze

The Tribunal found repeated National Credit Act contraventions, declared the respondent’s credit agreements reckless, cancelled its registration, and imposed a R150,000 fine.

• Reckless Lending
• Affordability Assessment
• Credit Provider Registration
• Administrative Fine
• Prohibited Conduct
• Record Keeping Requirements

National Credit Regulator v Sliksam Cash Loans (Pty) Ltd (NCT/127512/2019/140(1))

National Credit Regulator v Sliksam Cash Loans (Pty) Ltd (NCT/127512/2019/140(1)) [2021] ZANCT 43 (5 October 2021)

Court

National Consumer Tribunal

Case number

NCT/127512/2019/140(1)

Judges

T Woker, D Terblanche, T Bailey

The Tribunal found that Sliksam Cash Loans repeatedly breached the National Credit Act in its Mooi River office and imposed a R50,000 fine.

• National Credit Act
• Reckless Credit Lending
• Prohibited Collection Methods
• Administrative Fine
• Record Keeping Requirements
• National-credit-act

A M and Another v MEC for Health, Western Cape (1258/2018)

A M and Another v MEC for Health, Western Cape (1258/2018) [2020] ZASCA 89; 2021 (3) SA 337 (SCA) (31 July 2020)

Court

Supreme Court of Appeal

Case number

1258/2018

Judges

Wallis, Swain, Molemela, Mokgohloa, Dlodlo

The Supreme Court of Appeal dismissed a medical negligence claim arising from a child’s head injury after finding no proven breach of the standard of care.

• Medical Negligence
• Standard Of Care
• Expert Evidence
• Hospital Discharge Instructions
• Assessment Of Head Injury
• Record Keeping Requirements

National Credit Reguator v Du Plessis NO and Others (NCT/103940/2018/57(1))

National Credit Reguator v Du Plessis NO and Others (NCT/103940/2018/57(1)) [2020] ZANCT 9 (5 April 2020)

Court

National Consumer Tribunal

Case number

NCT/103940/2018/57(1)

Judges

M Peenze, T Bailey, J Simpson

The Tribunal found PCL Trust and its trustees repeatedly breached the National Credit Act through reckless lending, misleading trading practices, and poor record-keeping.

• National Credit Act
• Reckless Lending
• Affordability Assessment
• Credit Provider Registration
• Administrative Penalty
• Record Keeping Requirements

National Credit Regulator v Tengizak CC (NCT/91474/2017/57(1))

National Credit Regulator v Tengizak CC (NCT/91474/2017/57(1)) [2018] ZANCT 47 (2 July 2018)

Court

National Consumer Tribunal

Case number

NCT/91474/2017/57(1)

Judges

Penelope Beck, Nomfundo Maseti, Trevor Bailey

The Tribunal found Tengizak CC repeatedly breached the National Credit Act by poor affordability assessments and unlawful delivery/pick-up fees, declared the conduct prohibited, and ordered refunds.

• National Credit Act
• Affordability Assessment
• Unlawful Credit Fees
• Record Keeping Requirements
• Administrative Fine
• Consumer Refund

Venter v Symington and De Kok (JS418/15)

Venter v Symington and De Kok (JS418/15) [2017] ZALCJHB 301; (2017) 38 ILJ 2828 (LC) (23 August 2017)

Court

Labour Court Johannesburg

Case number

JS418/15

Judge

Lagrange

The court found that the respondent failed to keep proper records of hours worked as required by the BCEA, shifting the burden to the employer to prove compliance. The applicant established on a balance of probabilities that she worked overtime, mainly through circumstantial evidence such as security access records and oral testimony. However, the quantum claimed was not supported by the evidence, and the court undertook its own calculation based on the available records, adjusting for deficiencies. The court held that oral instructions to complete work before leaving constituted implicit req…

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• Overtime Pay
• Basic Conditions Of Employment Act
• Onus Of Proof
• Record Keeping Requirements
• Quantification Of Claim
• Costs Award

National Credit Regulator v Sullivan (NCT/22678/2015/57(1))

National Credit Regulator v Sullivan (NCT/22678/2015/57(1)) [2016] ZANCT 6 (8 March 2016)

Court

National Consumer Tribunal

Case number

NCT/22678/2015/57(1)

Judges

L Best, B Dumisa, T Woker

The Tribunal found that the Respondent repeatedly contravened the National Credit Act and its regulations by failing to notify credit providers using prescribed forms, failing to refer over-indebted consumers to court or the Tribunal, failing to maintain adequate records, and employing unregistered persons to perform debt counselling duties. The Respondent's bare denials and lack of substantive evidence failed to rebut the Applicant's detailed investigation and documentary proof. The Tribunal noted that the Respondent did not comply with directives to audit her files, refund improperly charge…

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• National Credit Act
• Debt Counsellor Registration
• Prohibited Conduct
• Administrative Fine
• Record Keeping Requirements

National Credit Regulator v Kutuma Financial Services (NCT/16158/2014/140(1)NCA)

National Credit Regulator v Kutuma Financial Services (NCT/16158/2014/140(1)NCA) [2016] ZANCT 5 (2 February 2016)

Court

National Consumer Tribunal

Case number

NCT/16158/2014/141(1)NCA

Judges

B Dumisa, L May, P Beck

The National Consumer Tribunal found repeated National Credit Act contraventions by Kutama Financial Services and imposed a R25,000 administrative fine.

• National Credit Act
• Reckless Credit Granting
• Administrative Fine
• Prohibited Conduct
• Consumer Protection
• Record Keeping Requirements