South Africa Case Law

Davis v Commissioner: South African Revenue Services (14551/2009)

Davis v Commissioner: South African Revenue Services (14551/2009) [2010] ZAKZDHC 26; 2010 (5) SA 540 (KZD); 72 SATC 253 (14 July 2010)

Court

Kwazulu-Natal High Court, Durban

Case number

14551/2009

Judge

Hughes-Madondo

The court held that an erroneous SARS payment linked to PAYE was recoverable as a tax-related amount under the Income Tax Act, and dismissed the interdict application.

• Income Tax Act
• Pay As You Earn
• Refund Of Tax
• Prescription Act
• Interdict
• Administrative Error