eThekwini Municipality v Atlas Plastics (Pty) Ltd (8758/06)
eThekwini Municipality v Atlas Plastics (Pty) Ltd (8758/06) [2012] ZAKZDHC 11 (8 March 2012)
The court found that the plaintiff had established, on a preponderance of probabilities, that the defendant was registered as a levy payer and liable to render returns and pay levies for the period in question. The defendant's admissions regarding rendering returns and making payments from June 2003, as well as the absence of any evidence to the contrary, supported the plaintiff's case. The assessment issued on 8 February 2002 was deemed correct and enforceable under paragraph 12(4) of the Payment Regulations, and the defendant was precluded from challenging its correctness in these proceedin…
Source excerpt
- Regional Services Levy
- Regional Establishment Levy
- Registration Of Levy Payer
- Assessment And Enforcement
- Interest On Arrears