South Africa Case Law

Thabo Mofutsanyana District Municipality v Rudnat Projects CC (3332/2008)

Thabo Mofutsanyana District Municipality v Rudnat Projects CC (3332/2008) [2012] ZAFSHC 206 (12 November 2012)

Court

Free State High Court, Bloemfontein

Case number

3332/2008

Judge

Murray

The court found that the applicant's proposed amendment introduced a new claim for the delivery of returns, which was not recognisable in the original summons that sought payment of estimated levies. The original claim was based on statutory entitlement to recover levies, while the amendment sought to enforce a statutory duty to submit returns, relying on different statutory provisions and causes of action. The court held that the powers of the council and Commissioner to determine liability and collect levies were curtailed by section 12(1B) of the Regional Services Councils Act and section…

Source excerpt

• Regional Services Councils Act
• Prescription
• Statutory Liability
• Amendment Of Pleadings
• Expiry Periods
• Levy Collection

Minister of Finance and Another v Law Society of the Transvaal (697/89)

Minister of Finance and Another v Law Society of the Transvaal (697/89) [1991] ZASCA 88; 1991 (4) SA 544 (AD); [1991] 2 All SA 555 (A) (29 August 1991)

Court

Supreme Court of Appeal

Case number

697/89

Judges

CORBETT, MILNE, F H GROSSKOPF, GOLDSTONE, VAN COLLER

The court held that third-party disbursements passed through attorneys were not part of the attorneys’ own consideration and were not subject to the levy.

• Regional Services Councils Act
• Regional Establishment Levy
• Interpretation Of Regulations
• Agency Principles
• Regional-establishment-levy
• Tax-interpretation