South Africa Case Law

Karino Homeland Distribution (Pty) Ltd v Commissioner for the South African Revenue Service (21279/2023)

Karino Homeland Distribution (Pty) Ltd v Commissioner for the South African Revenue Service (21279/2023) [2023] ZAWCHC 329 (27 December 2023)

Court

Western Cape High Court, Cape Town

Case number

21279/2023

Judge

Lekhuleni

The court found that the applicant failed to comply with section 24 of the Superior Courts Act by not allowing the respondent the statutory period to enter an appearance, which is required for both action and motion proceedings. Rule 6(12) does not override this statutory requirement. On the merits, the court held that SARS is empowered under section 114 of the Customs and Excise Act to detain goods as security for all debts due, including subsequent debts, and is not limited to detaining goods equal only to the admitted debt. The 'pay now, argue later' rule applies, and the applicant's dispu…

Source excerpt

• Customs And Excise Act
• Statutory Lien
• Pay Now Argue Later
• Urgent Interdict
• Notice Requirements
• Costs Award

Griekwaland Wes Korporatiewe Beperk v Stock owners Kooperatief Beperk (in likwidasie) en Andere (2835/2006)

Griekwaland Wes Korporatiewe Beperk v Stock owners Kooperatief Beperk (in likwidasie) en Andere (2835/2006) [2006] ZAFSHC 87 (10 August 2006)

Court

Free State High Court, Bloemfontein

Case number

2835/2006

Judge

C.H.G. van der Merwe

The court refused joinder because the applicant had only a financial interest in the main application, not a direct and substantial legal interest.

• Joinder Of Parties
• Direct And Substantial Interest
• Rule 12
• Statutory Lien
• Joinder-of-parties
• Direct-and-substantial-interest