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South Africa Case Law

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Tax Law [2021] ZAGPJHC 800

Black Mountain Mining (Pty) Ltd v Commissioner for the South African Revenue Services (A78/2021)

Black Mountain Mining (Pty) Ltd v Commissioner for the South African Revenue Services (A78/2021) [2021] ZAGPJHC 800 (7 September 2021)

Court
South Gauteng High Court, Johannesburg
Case number
A78/2021
Judges
Weiner, Opperman, Makola

The High Court held that the Tax Court’s refusal to allow an amendment was appealable and granted leave to amend the taxpayer’s Rule 32 statement.

  • Income Tax Deductions
  • Tax Court Procedure
  • Amendment Of Pleadings
  • Appealability Of Interlocutory Orders
  • Burden Of Proof
  • Waiver And Abandonment
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Administrative Law [2012] ZANCHC 4

Van den Heever v Minister of Minerals and Energy and Others (1252/2010)

Van den Heever v Minister of Minerals and Energy and Others (1252/2010) [2012] ZANCHC 4 (4 May 2012)

Court
Northern Cape High Court, Kimberley
Case number
1252/2010
Judges
W Hughes-Madondo, F Diale Kgomo

The High Court held that a 2001 letter did not amount to an unequivocal abandonment of mining rights. The review application was dismissed with costs.

  • Mining Rights Abandonment
  • Review Of Administrative Action
  • Mineral And Petroleum Resources Development Act
  • Waiver And Abandonment
  • Internal Remedies Exhaustion
  • Mining-rights-abandonment
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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.