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South Africa Case Law

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Tax Law [2024] ZAGPPHC 254

Hi Tec Nuts (Pty) Ltd and Another v CSARS (34051/2021)

Hi Tec Nuts (Pty) Ltd and Another v CSARS (34051/2021) [2024] ZAGPPHC 254 (11 March 2024)

Court
North Gauteng High Court, Pretoria
Case number
34051/2021
Judge
TJ Bruinders

The court found that the Customs and Excise Tariff, specifically heading 73.18 and its sub-headings, contemplates that 'Nuts' includes all nuts, whether tapped or untapped. The explanatory note to 73.18 clarifies that nuts, whether or not threaded or tapped, are included under 'Threaded articles'. Rule 2(a)(i) of the Harmonized System supports this interpretation, as untapped nuts possess the essential character of a nut. There is no ambiguity in the tariff language that would justify classifying untapped nuts under 'Non-threaded articles'. Therefore, the Commissioner's classification of the…

Source excerpt

  • Customs And Excise Tariff Classification
  • Statutory Appeal Procedure
  • Interpretation Of Fiscal Statutes
  • Harmonized System Rules
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Administrative Law [2023] ZAGPPHC 371

Murray N.O and Others v Nsibande N.O and Others

Murray N.O and Others v Nsibande N.O and Others [2023] ZAGPPHC 371; 2022-018947 (21 April 2023)

Court
North Gauteng High Court, Pretoria
Case number
2022-018947
Judge
N Janse Van Nieuwenhuizen

The court found that the Air Services Licensing Council's decision to suspend Comair Limited's air service licences was not supported by valid legal grounds. Section 19(d) of the Air Service Licensing Act only provides for the lapsing of a licence upon sequestration or winding-up, not suspension, and Comair was only provisionally wound up at the time. The Council failed to provide specific details of alleged non-compliance with the Act, regulations, or licence conditions, and Comair had produced a valid operating certificate. The Council's reliance on changes in shareholding and prescribed pe…

Source excerpt

  • Air Service Licensing Act
  • Statutory Appeal Procedure
  • Suspension Of Licence
  • Liquidation And Licensing
  • Costs Award
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Land And Property [2020] ZAWCHC 92

Kingshaven Homeowners' Association v Botha and Others (6220/2019)

Kingshaven Homeowners' Association v Botha and Others (6220/2019) [2020] ZAWCHC 92; 2023 (4) SA 187 (WCC) (4 September 2020)

Court
Western Cape High Court, Cape Town
Case number
6220/2019
Judge
A.G. Binns-Ward

The court held that the adjudicator under the CSOS Act was correct in refusing to grant the interdict sought by the applicant, as such relief was not provided for in section 39 of the Act and thus beyond the adjudicator's jurisdiction. The appeal under section 57 was dismissed as it was not competent. The court found that the trustees of the applicant association had properly authorised the institution of proceedings, either initially or by subsequent ratification. There was no waiver of the parking rules, as the constitution did not permit waiver without member approval, and the evidence did…

Source excerpt

  • Community Schemes Ombud Service Act
  • Interdictory Relief
  • Homeowners Association Rules
  • Statutory Appeal Procedure
  • Waiver Of Rights
  • Discriminatory Enforcement
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About this LexChat collection

South Africa decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.