|
Citation
|
Judgment date
|
| May 2023 |
|
|
|
19 May 2023 |
|
|
11 May 2023 |
|
SUMMARY
Tax law: Registration of a company as a VAT vendor in terms of Value Added Tax Act no.9 of 2001-The reckoning of the period in which a vendor must be registered as a VAT vendor in terms of section 17(1) (b) of the Value Added Tax Act- The appellant applying to be registered as a vendor before making taxable supplies – The Commissioner General having approved application for registration and fixing the effective date and later modifying it to coincide with the period when the appellant began making taxable supplies- The appellant claiming credit for input tax in respect of the period prior to its rendering taxable supplies- the respondent rejecting the appellant’s application for credit- The appellant noting an appeal before the Revenue Appeals Tribunal- The appeal having been unsuccessful, the appellant further appealed to the High Court- Held, in agreement with the Revenue Appeals Tribunal, that the appellant was not required to apply for registration before rendering taxable supplies and that the Commissioner General is empowered to reassign the effective date of registration having earlier registered the appellant before it could render taxable supplies- The appeal accordingly dismissed with costs
|
4 May 2023 |
|
SUMMARY
CIVIL PRACTICE: The point of lack of jurisdiction of the court being raised for the first time in the heads of argument- propriety thereof- Held, lack of jurisdiction goes to the core of the court’s competency to hear the matter, and therefore it can be raised at any point, even for the first time on appeal
|
4 May 2023 |
|
SUMMARY
CIVIL PRACTICE AND LAW OF PROPERTY: Proceedings for contempt of court order- The requisites thereof-Law of property-What the respondent need to prove on resisting the owner’s claim for his property where it was kept in storage on the basis of an agreement with a third party without consent of the owner-In order to be successful, the requisites of negotiorum gestio must be present
|
4 May 2023 |
|
|
4 May 2023 |
|
SUMMARY
CIVIL PRACTICE AND PROCEDURE: The applicant failing to make out a case for the reliefs sought- Despite such failure the court relying on the Prayer for ‘Further and/ or alternative relief’ to do justice between the parties ordered that the proceeds be shared equally between the parties in view of the circumstances of the matter- Each party to bear its own costs
|
4 May 2023 |
|
SUMMARY
CIVIL PRACTICE AND PROCEDURE: Invocation of Rule 8(10)(c) of the High Court Rules 1980 by the respondent in urgent matters- Whether the respondent is barred from filing answering affidavit if he/she chooses to raise the points of law in terms of Rule 8(10) (c)- Held, in the circumstances of the case, the matter should be decided on the basis of the applicant’s founding affidavit as the points of law raised have no merit- Application granted as prayed
|
4 May 2023 |
|
SUMMARY
COMPANY LAW: Judicial dissolution of a company sought by shareholders of the company on the basis of the provisions of section 171(b) (i)- the basis of complaint being that there is a deadlock in the management of the company- principles for determining when a company may be dissolved on the basis of a deadlock in management discussed and applied- The court acceded to a prayer for dissolution
|
4 May 2023 |
|
|
3 May 2023 |