Poulter v Commissioner for the South African Revenue Service (A88/2023)
Poulter v Commissioner for the South African Revenue Service (A88/2023) [2024] ZAWCHC 178; 87 SATC 287 (28 June 2024)
The High Court held that it lacked jurisdiction to entertain the respondent's application for leave to appeal to the Supreme Court of Appeal. The judgment in the principal proceedings was a decision 'on appeal to it' within the meaning of section 16(1)(b) of the Superior Courts Act. Appeals from the tax court to the High Court are appeals in the ordinary strict sense, and any further appeal from the High Court's decision in such matters requires special leave from the Supreme Court of Appeal. The statutory framework of the Tax Administration Act and the procedural rules applicable to appeals…
Source excerpt
- Leave To Appeal
- Tax Court Jurisdiction
- Superior Courts Act Section 16
- Tax Administration Act Section 133