South Africa Case Law

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