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South Africa Case Law

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Tax Law [2025] ZAGPPHC 370

Sookoo and Another v Commissioner for the South African Revenue Service and Another (49048/2021)

Sookoo and Another v Commissioner for the South African Revenue Service and Another (49048/2021) [2025] ZAGPPHC 370 (15 April 2025)

Court
North Gauteng High Court, Pretoria
Case number
49048/2021
Judge
Janse van Nieuwenhuizen

The High Court held that a section 163 preservation order under the Tax Administration Act was limited to the tax risk identified in the original application, and no longer applied once that basis fell away.

  • Tax Administration Act Section 163
  • Preservation Order Scope
  • Declaratory Relief
  • Tax Debt Definition
  • Tax-law
  • Tax-administration-act
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Civil Procedure [2024] ZAGPPHC 1210

Van Den Heever N.O v Mashaba and Others (124034/2024)

Van Den Heever N.O v Mashaba and Others (124034/2024) [2024] ZAGPPHC 1210 (13 November 2024)

Court
North Gauteng High Court, Pretoria
Case number
124034/2024
Judge
Mncube

The High Court granted urgent relief compelling disclosure and delivery of a Bentley, finding the vehicle fell within a tax preservation order and threatened dissipation.

  • Urgent Interdict
  • Preservation Order
  • Curator Bonis Appointment
  • Tax Administration Act Section 163
  • Asset Dissipation
  • Attorney And Client Costs
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Tax Law [2024] ZAGPPHC 467

Commissioner for the South African Revenue Service v Buthelezi and Others (B5917/2023)

Commissioner for the South African Revenue Service v Buthelezi and Others (B5917/2023) [2024] ZAGPPHC 467 (10 May 2024)

Court
North Gauteng High Court, Pretoria
Case number
B5917/2023
Judge
Unterhalter

The High Court confirmed a SARS preservation order against the Setumishi respondents after finding the application was properly authorised and the tax-evasion evidence was not rebutted.

  • Tax Preservation Order
  • Tax Administration Act Section 163
  • Vat Irregularities
  • Failure To Declare Income
  • Curator Bonis Appointment
  • Tax-preservation-order
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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.