High Court Tax Cases 2013

2013 ​ ​ ​
Date of Delivery ​Parties Involved ​Applicable Legislation ​Keywords
​31 January 2013 MTN International (Mauritius) Limited ​Promotion of Administrative Justice Act, 2000 ​ Review application brought in terms of s.6 of PAJA in an attempt to set aside an additional income tax assessment on procedural and administrative grounds
20 February 2013 ​Terraplas South Africa (Pty) Ltd ​Customs and Excise Act, 1964 ​ Tariff determination; whether “Terra tile pitch protection tiles” are to be classified under TH3918.90.40 (Applicant) or under TH3926.90.90 (SARS)
​6 March 2013 Kirsten and Thomson CC t/a Nashua East London ​Bills of Exchange Act, 1964 ​Sections 1, 78, 79 and 94; condictio indebiti; unjust enrichment; cloned cheque; cheque fraud; payment; drawee bank liability; duty of care
​5 April 2013 Kadodia, ME ​Customs and Excise Act, 1964 ​Application for rescission; s.114(1)(a)(ii); no set-off against claim by State
​8 April 2013 Gaertner, PLM and Two Others (incl. Orion Cold Storage) ​Customs and Excise Act, 1964 ​Constitutionality of section 4(4)-(6)