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)