South Africa Case Law

Commissioner for the South African Revenue Service v Ramoroka NO and Others (Groenewald Intervening) (4049/2016)

Commissioner for the South African Revenue Service v Ramoroka NO and Others (Groenewald Intervening) (4049/2016) [2017] ZAGPPHC 232 (31 May 2017)

Court

North Gauteng High Court, Pretoria

Case number

4049/2016

Judge

E. M. Kubushi

The High Court held that the sole member of a liquidated close corporation had locus standi to intervene, based on a reversionary interest in the estate.

• Locus Standi
• Insolvency Act Section 151
• Creditors Meeting
• Tax Claims Proof
• Reversionary Interest
• Locus-standi