South Africa Case Law

Samancor Holdings (Pty) Ltd and Others v Samancor Chrome Holdings (Pty) Ltd and Another (357/2020)

Samancor Holdings (Pty) Ltd and Others v Samancor Chrome Holdings (Pty) Ltd and Another (357/2020) [2021] ZASCA 60; [2021] 3 All SA 342 (SCA); 2021 (6) SA 380 (SCA) (24 May 2021)

Court

Supreme Court of Appeal

Case number

357/2020

Judges

Navsa, Saldulker, Mbatha, Ledwaba, Rogers

The Supreme Court of Appeal held that the High Court correctly exercised its discretion under s 8 of the Arbitration Act to grant an extension of time for the respondents to initiate arbitration proceedings. The respondents could not have known of the tax claim before the expiry of the time-bar due to the appellants' late and inaccurate submission of the tax return. The delay in bringing the s 8 application was not fatal, as the respondents had raised the issue promptly in pleadings and the appellants suffered no relevant prejudice. The time-bar clause was subject to s 8, and the hardship to…

Source excerpt

• Arbitration Act Section 8
• Contractual Time Bar
• Undue Hardship
• Tax Indemnity
• Interpretation Of Contract
• Party Autonomy

Saira Essa Productions CC and Others v South Africa Revenue Service (9849/2008)

Saira Essa Productions CC and Others v South Africa Revenue Service (9849/2008) [2009] ZAGPPHC 122 (21 September 2009)

Court

North Gauteng High Court, Pretoria

Case number

9849/2008

Judge

Potterill

The court held that the applicants were protected by a granted tax amnesty and could not be prosecuted for the VAT charges covered by that amnesty.

• Small Business Tax Amnesty
• Tax Indemnity
• Ultra Vires
• Costs Award
• Tax-amnesty
• Vat