South Africa Case Law

Metro Chicken (Pty) Ltd and Others v Master of the High Court of South Africa, Durban and Others (D14387/2023)

Metro Chicken (Pty) Ltd and Others v Master of the High Court of South Africa, Durban and Others (D14387/2023) [2025] ZAKZDHC 51 (12 August 2025)

Court

Kwazulu-Natal High Court, Durban

Case number

D14387/2023

Judge

Mossop

The High Court dismissed a liquidation challenge for lack of standing and no proof of misconduct. Condonation for a late reply was also refused with costs.

• Winding Up Of Companies
• Liquidator Powers
• Locus Standi
• Sale Of Assets
• Condonation
• Punitive Costs

Brouwer NO v Van Heerden and Others (62130/2014)

Brouwer NO v Van Heerden and Others (62130/2014) [2019] ZAGPPHC 267 (27 June 2019)

Court

North Gauteng High Court, Pretoria

Case number

62130/2014

Judge

Louw

The court found that the applicant was entitled to approach the court for extension of his powers as referee, both under the settlement agreement and by virtue of the court's inherent jurisdiction to ensure an equitable division of the joint estate. The evidence showed that the parties were unable to agree on valuations or division, making sale of all assets the only practical solution. The applicant's requests for information and return of the Toyota bakkie were denied, as the information had already been provided and the bakkie sold. The court declined to order payment of deposits for expen…

Source excerpt

• Division Of Joint Estate
• Referee Powers
• Settlement Agreement
• Sale Of Assets
• Costs Order

ABSA Bank Ltd v Openscor Twenty Three CC (278/13)

ABSA Bank Ltd v Openscor Twenty Three CC (278/13) [2013] ZAECPEHC 30 (20 June 2013)

Court

Eastern Cape High Court, Port Elizabeth

Case number

278/13

Judge

Griffiths

The High Court granted ABSA Bank a final winding-up order against Openscor Twenty Three CC, rejecting reliance on a late and defective sale of the company’s sole asset.

• Company Liquidation
• Creditor Claims
• Sale Of Assets
• Judicial Discretion
• Company-liquidation
• Winding-up

Samril Investments (Pty) Ltd v Commissioner for the SA Revenue Service (426/2001)

Samril Investments (Pty) Ltd v Commissioner for the SA Revenue Service (426/2001) [2002] ZASCA 118; 2003 (1) SA 658 (SCA); 65 SATC 1 (25 September 2002)

Court

Supreme Court of Appeal

Case number

426/2001

Judges

Hefer, Schutz, Streicher, Farlam, Lewis

The Supreme Court of Appeal held that receipts from removing and selling building sand were revenue, not capital, and dismissed the taxpayer’s appeal.

• Income Tax
• Capital Vs Revenue Distinction
• Sale Of Assets
• Burden Of Proof
• Interpretation Of Contracts
• Income-tax

Commissioner of the South African Revenue Services v Volkswagen of South Africa (Pty) Limited (153/99)

Commissioner of the South African Revenue Services v Volkswagen of South Africa (Pty) Limited (153/99) [2000] ZASCA 92; [2001] 2 All SA 111 (A); 2001 (2) SA 42 (SCA) (24 November 2000)

Court

Supreme Court of Appeal

Case number

153/99

Judges

Hefer, Nienaber, Scott, Melunsky, Mpati

The Supreme Court of Appeal held that profits from selling used lease and promotional vehicles were capital receipts, not taxable revenue.

• Income Tax Act
• Capital Vs Revenue
• Sale Of Assets
• Taxable Income
• Receipts Of A Capital Nature
• Income-tax

Janse Van Rensburg v Muller (9/94)

Janse Van Rensburg v Muller (9/94) [1995] ZASCA 136; 1996 (2) SA 557 (SCA); [1996] 1 All SA 353 (A); (23 November 1995)

Court

Supreme Court of Appeal

Case number

9/94

Judges

Joubert, Smalberger, Steyn, Harms, Van Coller

The court held that creditors could ratify the cession of an insolvent estate claim to the insolvent’s spouse, and the appeal was dismissed with costs.

• Cession Of Claim
• Insolvent Estate Administration
• Ratification By Creditors
• Public Policy
• Sale Of Assets
• Trustee Powers