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South Africa decisions
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Chiliza v Govender and Another (20837/14) [2016] ZASCA 47; 2016 (4) SA 397 (SCA) (31 March 2016)
The SCA held that failure to serve a provisional sequestration order on SARS under section 11(2A)(c) of the Insolvency Act is fatal.
Chiliza v Govender and Another (1603/2012) [2013] ZAKZDHC 14; 2013 (4) SA 600 (KZD) (29 April 2013)
The court held that while service of the sequestration petition on SARS is peremptory, the requirement to serve the provisional order on SARS under section 11(2A)(c) of the Insolvency Act is not absolute. The absence of a statutory requirement for an affidavit confirming service of the provisional order, and the retention of section 12 in its original form, indicate that non-service of the provisional order does not preclude the granting of a final sequestration order. The legislative purpose—to afford SARS an opportunity to intervene—is substantially achieved by service of the petition. The…
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