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Commissioner for South African Revenue Service v Hawker Air Services (Pty) Ltd; Commissioner for South African Revenue Service v Hawker Aviation Services Partnership     95

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
LawCite Firstrand Bank Ltd v Farisani	[2023] ZAGPPHC 1040	North Gauteng High Court, Pretoria	South Africa	7 Jul 2023	SAFLII
Firstrand Bank Ltd v Farisani (57108/2019)	[2023] ZAGPPHC 542	North Gauteng High Court, Pretoria	South Africa	7 Jul 2023	SAFLII
Emw v SW (26912/2017)	[2023] ZAGPJHC 710	South Gauteng High Court, Johannesburg	South Africa	15 Jun 2023	SAFLII
Minister of International Relations and Co-operation v Simeka Group (Pty) Ltd (610/2021)	[2023] ZASCA 98	Supreme Court of Appeal of South Africa	South Africa	14 Jun 2023	SAFLII
Islandsite Investments 180 (Pty) Ltd v Knoop	[2023] ZAFSHC 142	High Court of South Africa - Free State Division	South Africa	2 May 2023	SAFLII
Liberty Group Ltd v Moosa (126/2021)	[2023] ZASCA 52	Supreme Court of Appeal of South Africa	South Africa	14 Apr 2023	SAFLII		1
Njokweni v Qina (3839/2022)	[2023] ZAECMHC 13	Eastern Cape High Court, Mthatha	South Africa	23 Mar 2023	SAFLII
JGK Engineering (Pty) Ltd v Quarry Master CC (2022-62072)	[2023] ZAGPJHC 16	South Gauteng High Court, Johannesburg	South Africa	16 Jan 2023	SAFLII
Janse van Rensburg v WAD Holdings (Pty) Ltd (29458/2022)	[2022] ZAGPPHC 974	North Gauteng High Court, Pretoria	South Africa	5 Dec 2022	SAFLII
Transnet Second Defined Benefit Fund v Wood (21875/21)	[2022] ZAGPJHC 906	South Gauteng High Court, Johannesburg	South Africa	10 Nov 2022	SAFLII
- Total Brite Star Service Station CC v ENSPA Trading Co (Pty) Ltd (1661/2021)	[2022] ZAECELLC 29		South Africa	1 Nov 2022	SAFLII
Imperial Logistics Advance (Pty) Ltd v Remnant Wealth Holdings (Pty) Ltd	[2022] ZASCA 143	Supreme Court of Appeal of South Africa	South Africa	24 Oct 2022	SAFLII		3
Mgoqi v Centlec (SOC) Ltd (4638/2020)	[2022] ZAFSHC 270	High Court of South Africa - Free State Division	South Africa	20 Oct 2022	SAFLII
Kallvest (Pty) Ltd v Harvey (438/2022)	[2022] ZAECPEHC 10	Eastern Cape High Court, Port Elizabeth	South Africa	28 Jun 2022	SAFLII
LawCite Oosthuizen v Terblanche (A84/2021, A85/2021, A86/2021)	[2022] ZAFSHC 81	High Court of South Africa - Free State Division	South Africa	24 Mar 2022	SAFLII
IQ Business (Pty) Ltd v Bull (19699/2021)	[2022] ZAGPJHC 124	South Gauteng High Court, Johannesburg	South Africa	7 Mar 2022	SAFLII
Commissioner for the South African Revenue Service v Muleya (2021/48495)	[2021] ZAGPPHC 775	North Gauteng High Court, Pretoria	South Africa	10 Nov 2021	SAFLII
Brandfort Forum v Masilonyana Local Municipality (4949/2021)	[2021] ZAFSHC 288	High Court of South Africa - Free State Division	South Africa	5 Nov 2021	SAFLII
Silkstar 178 (Pty) Ltd v Smit (11494/2020)	[2021] ZAWCHC 176	High Court of South Africa - Western Cape Division	South Africa	3 Sep 2021	SAFLII
LawCite African National Congress v Lobelo (UM81/2021)	[2021] ZANWHC 52	High Court of South Africa - North-West Division	South Africa	26 Aug 2021	SAFLII
LawCite Solomons v Phokela	[2021] ZALCJHB 192		South Africa	2 Aug 2021	SAFLII		3
LawCite Ratlou Local Municipality v Sejake (UM137/2021)	[2021] ZANWHC 20	High Court of South Africa - North-West Division	South Africa	6 Jul 2021	SAFLII
LawCite Ratlou Local Municipality v Sejake (UM137/2021)	[2021] ZANWHC 18	High Court of South Africa - North-West Division	South Africa	6 Jul 2021	SAFLII
Glencore Operations SA (Pty) Ltd v CCMA (JR 1963/19)	[2021] ZALCJHB 164; [2021] 10 BLLR 1013		South Africa	28 Jun 2021	SAFLII		2
LawCite Dinkebogile Transport Service v Emmah (UM28/2021)	[2021] ZANWHC 38	High Court of South Africa - North-West Division	South Africa	9 Mar 2021	SAFLII
Ludidi v Amahlubi Royal Family (3576/2020)	[2020] ZAECMHC 47	Eastern Cape High Court, Mthatha	South Africa	15 Oct 2020	SAFLII
LawCite Rokwil Civils (Pty) Ltd v Le Sueur	[2020] ZAKZDHC 61	Kwazulu-Natal High Court, Durban	South Africa - Kwazulu-Natal High Court, Durban	25 Aug 2020	SAFLII		1
LawCite Rokwil Civils (Pty) Ltd v Le Sueur	[2020] ZAKZDHC 35	Kwazulu-Natal High Court, Durban	South Africa - Kwazulu-Natal High Court, Durban	25 Aug 2020	SAFLII		1
K2011148986 (South Africa) (Pty) Ltd v State Information Technology Agency SOC Ltd (3996/2019)	[2020] ZAFSHC 135	High Court of South Africa - Free State Division	South Africa	18 Aug 2020	SAFLII		2
Nongogo Guzana Inc v Road Accident Fund (22589/2020)	[2020] ZAGPPHC 254	North Gauteng High Court, Pretoria	South Africa	22 Jun 2020	SAFLII
Masipa v Masipa (23224/2020)	[2020] ZAGPPHC 214	North Gauteng High Court, Pretoria	South Africa	4 Jun 2020	SAFLII		1
Bohnke NO v JW Blue Construction Management (22866/2019)	[2020] ZAWCHC 101	High Court of South Africa - Western Cape Division	South Africa	20 May 2020	SAFLII
M b v R b (1548/2020)	[2020] ZAFSHC 93	High Court of South Africa - Free State Division	South Africa	12 May 2020	SAFLII
Mannatt v De Kock	[2020] ZAWCHC 10	High Court of South Africa - Western Cape Division	South Africa	21 Feb 2020	SAFLII		1
Distinctive Choice Security 447 CC t/a D C Security v Western Cape Provincial Government (15236/2019)	[2019] ZAWCHC 127	High Court of South Africa - Western Cape Division	South Africa	30 Sep 2019	SAFLII
New Nation Movement NPC v President of the Republic of South Africa (CCT110/19)	[2019] ZACC 27	Constitutional Court of South Africa	South Africa	3 Jul 2019	SAFLII		4
SA Retail Properties (Pty) Ltd v Englezakis (66282/18)	[2019] ZAGPPHC 235	North Gauteng High Court, Pretoria	South Africa	20 Jun 2019	SAFLII
School Governing Body, Grey College v The Head of Department, Department of Education, Free State Province (1816/2019)	[2019] ZAFSHC 54	High Court of South Africa - Free State Division	South Africa	2 May 2019	SAFLII
Land and Agricultal Development Bank of South Africa (M 188/2018)	[2019] ZANWHC 6	High Court of South Africa - North-West Division	South Africa	21 Feb 2019	SAFLII
LawCite Masterbatch South Africa (PTY) LTD v Gidenhuys (J4405/2018)	[2019] ZALCJHB 15		South Africa	29 Jan 2019	SAFLII		1
Mhonko's Security Services CC v City of Cape Town (21132/2018)	[2018] ZAWCHC 168	High Court of South Africa - Western Cape Division	South Africa	30 Nov 2018	SAFLII		2
Treif Distributors (Pty) Ltd t/a Sacks Butchery v Benade (5797/17)	[2018] ZAWCHC 50	High Court of South Africa - Western Cape Division	South Africa	20 Apr 2018	SAFLII
Investec Bank Ltd v Swartz (12174/17)	[2017] ZAGPJHC 362	South Gauteng High Court, Johannesburg	South Africa	20 Nov 2017	SAFLII
LawCite Chabane v Minister of Police (MG5/2016)	[2017] ZANWHC 79	High Court of South Africa - North-West Division	South Africa	26 Oct 2017	SAFLII
LawCite Mgabadeli v Masualle (EL1173/2017, ECD2673/2017)	[2017] ZAECELLC 17		South Africa	2 Oct 2017	SAFLII
Cathay Pacific Airways Ltd v Lin (260/2016)	[2017] ZASCA 35; [2017] 2 All SA 722	Supreme Court of Appeal of South Africa	South Africa	29 Mar 2017	SAFLII		10
Maree v Bobroff	[2017] ZAGPJHC 116	South Gauteng High Court, Johannesburg	South Africa	7 Mar 2017	SAFLII		2
Hollard Life Assurance Co Ltd t/a Hollard Life v Chetty (757/2016)	[2017] ZAKZDHC 8	Kwazulu-Natal High Court, Durban	South Africa - Kwazulu-Natal High Court, Durban	3 Mar 2017	SAFLII
Big Blue Marketing CC v King Sabata Dalindyebo Local Municipality (4308/2016)	[2017] ZAECMHC 2	Eastern Cape High Court, Mthatha	South Africa	16 Feb 2017	SAFLII
LawCite Grayston Technology Investment (Pty) Ltd v S (A225/2014)	[2016] ZAGPJHC 249; [2016] 4 All SA 908	South Gauteng High Court, Johannesburg	South Africa	23 Sep 2016	SAFLII		5
LawCite Road Accident Fund v Commission for Conciliation, Mediation And Arbitration (J701/16)	[2016] ZALCJHB 297		South Africa	8 Aug 2016	SAFLII
LawCite Mbekela v Phahlane (J2525/15)	[2016] ZALCJHB 157		South Africa	22 Apr 2016	SAFLII
Shackleton Credit Management (Pty) Ltd v Mashabane (17571/2015)	[2016] ZAGPPHC 635	North Gauteng High Court, Pretoria	South Africa	4 Mar 2016	SAFLII
Investec Bank Ltd v Le Roux (575/2014)	[2016] ZAGPJHC 11	South Gauteng High Court, Johannesburg	South Africa	11 Feb 2016	SAFLII		3
LawCite Mashego v Cellier	[2015] ZALCJHB 415		South Africa	26 Nov 2015	SAFLII
Richardson v Minister of South African Police Services (67943/ 2015)	[2015] ZAGPPHC 1064	North Gauteng High Court, Pretoria	South Africa	16 Oct 2015	SAFLII
Montjane v Sherif of the High Court Johannesburg South; In Re: Changing Tides 17 (Pty) Ltd	[2015] ZAGPJHC 171	South Gauteng High Court, Johannesburg	South Africa	15 Jul 2015	SAFLII
Firstrand Finance Co v Van Zyl (4826/2014)	[2015] ZAWCHC 74	High Court of South Africa - Western Cape Division	South Africa	27 May 2015	SAFLII
Provincial Executive Committee of the South African Democratic Teachers' Union, Eastern Cape Province v South African Democratic Teachers' Union (462/14)	[2014] ZAECBHC 16	Eastern Cape High Court, Bhisho	South Africa	21 Nov 2014	SAFLII
Van Niekerk v President of the South African Deep Sea Angling Association (32001A/2013)	[2014] ZAGPPHC 1032	North Gauteng High Court, Pretoria	South Africa	6 Jun 2014	SAFLII
Qibing Transport Association v MEC for Police, Roads, Transport, Free State Province (1339/2014)	[2014] ZAFSHC 51	High Court of South Africa - Free State Division	South Africa	17 Apr 2014	SAFLII
LawCite IMATU v City of Matlosana Local Municipality (J620/14)	[2014] ZALCJHB 122		South Africa	10 Apr 2014	SAFLII
SAITF v City of Johannesburg	[2014] ZACC 8; 2014 4 SA 371	Constitutional Court of South Africa	South Africa	4 Apr 2014	SAFLII		55
Industrial Development Corporation of South Africa Ltd v Burger , InRe; Industrial Development Corporation od South Africa Ltd v Burger (10679/13 & 10680/13)	[2014] ZAWCHC 23	High Court of South Africa - Western Cape Division	South Africa	4 Mar 2014	SAFLII
Naruseb v The Government of the Republic of Namibia (A12/2014)	[2014] NAHCMD 74		Namibia	19 Feb 2014	SAFLII		1
Rainbow Beach Trading 180 (Pty) Ltd v Maluti A Phofung Municipality (5270/2013)	[2014] ZAFSHC 7	High Court of South Africa - Free State Division	South Africa	6 Feb 2014	SAFLII
Marais NO v Kondos (5192/2013)	[2014] ZAFSHC 2	High Court of South Africa - Free State Division	South Africa	9 Jan 2014	SAFLII
Ninval Properties (Pty) Ltd v Minnaar; In Re: Ninval Properties (Pty) Ltd v Negota; In Re: Laniyan v Negota; In Re: Laniyan v Mathekga (07385/2013,18620/2013,25313/2013,25314/2013)	[2013] ZAGPJHC 325	South Gauteng High Court, Johannesburg	South Africa	2 Dec 2013	SAFLII
Vincemus Investments (Pty) Ltd t/a Kempston Finance v Kaye (20498/2012)	[2013] ZAWCHC 153	High Court of South Africa - Western Cape Division	South Africa	9 Oct 2013	SAFLII
Western Cape Government v Ndiki (5008/2013)	[2013] ZAWCHC 81	High Court of South Africa - Western Cape Division	South Africa	30 May 2013	SAFLII
Grancy Property Ltd v Manala	[2013] ZASCA 57; 2013 3 All SA 111	Supreme Court of Appeal of South Africa	South Africa	10 May 2013	SAFLII		13
Eisenberg & Associates v Director General Department Home Affairs (10043/11)	[2012] ZAWCHC 191	High Court of South Africa - Western Cape Division	South Africa	27 Nov 2012	SAFLII		1
PT Operatioal Services (Pty) Ltd v RAWU obo Ngwetsana (JA7/11)	[2012] ZALAC 34; [2013] 3 BLLR 225	Labour Appeal Court of South Africa	South Africa	27 Nov 2012	SAFLII		14
Goodhope Textile Corporation (Pty) Ltd Trading as Da Gama Textiles v Government of the Republic of South Africa (63108/2012)	[2012] ZAGPPHC 314	North Gauteng High Court, Pretoria	South Africa	27 Nov 2012	SAFLII
Nedbank Ltd v Fuls	[2012] ZAWCHC 196	High Court of South Africa - Western Cape Division	South Africa	12 Nov 2012	SAFLII		1
Investec Bank Ltd v Louw , Investec Bank Ltd v Louw , Investec Bank Ltd v Louw , Louw v Minister of Trade and Industry (21145/2011, 21143/2011,21144/2011)	[2012] ZAWCHC 170	High Court of South Africa - Western Cape Division	South Africa	12 Sep 2012	SAFLII
MM v a v (2901/2010)	[2011] ZAWCHC 425	High Court of South Africa - Western Cape Division	South Africa	16 Nov 2011	SAFLII		1
Shetu Trading CC v Chair of the Tender Board of Namibia (SA 26/2011)	[2011] NASC 12	Supreme Court of Namibia	Namibia	4 Nov 2011	SAFLII
Modibane v CSARS	[2011] ZAGPJHC 152	South Gauteng High Court, Johannesburg	South Africa	20 Oct 2011	SAFLII		1
Corplo 358 Close Corporation v Charters	[2011] ZAECGHC 27	Eastern Cape High Court, Grahamstown	South Africa	1 Jul 2011	SAFLII		2
LawCite Jones v De Lange	[2011] ZAKZPHC 31	Kwazulu-Natal High Court, Pietermaritzburg	South Africa	19 May 2011	SAFLII
Signal Capital and Securities v Fourways Precinct (Pty) Ltd	[2011] ZAFSHC 37	High Court of South Africa - Free State Division	South Africa	24 Feb 2011	SAFLII
Kloof Investment 2004 CC v Garry Isaacs t/a Build-O-Rama Builders Merchants (23305/2010)	[2010] ZAWCHC 552	High Court of South Africa - Western Cape Division	South Africa	12 Nov 2010	SAFLII
South African Education and Environment Project v National Lotteries Board (22352/2009)	[2010] ZAWCHC 220	High Court of South Africa - Western Cape Division	South Africa	26 Aug 2010	SAFLII
Mamlambo Construction CC v Port St Johns Municipality & others	[2010] ZAECMHC 21	Eastern Cape High Court, Mthatha	South Africa	24 Jun 2010	SAFLII		2
Tongoane v Minister of Agriculture and Land Affairs	[2010] ZACC 10; 2010 6 SA 214	Constitutional Court of South Africa	South Africa	11 May 2010	SAFLII		29
Vena v Vena (2461/2008)	[2009] ZAECPEHC 26; 2010 2 SA 248	Eastern Cape High Court, Port Elizabeth	South Africa	28 May 2009	SAFLII		19
Patrick v Pillay (6736/2007)	[2009] ZAKZDHC 24	Kwazulu-Natal High Court, Durban	South Africa - Kwazulu-Natal High Court, Durban	16 Apr 2009	SAFLII
Nedbank Ltd v Thorpe (7392/2007)	[2008] ZAKZHC 72	High Court of South Africa - Kwazulu Natal Division	South Africa	26 Sep 2008	SAFLII		1
Crawford-Browne v Manuel (7390/2008)	[2008] ZAWCHC 29	High Court of South Africa - Western Cape Division	South Africa	2 Jun 2008	SAFLII		1
Waltloo Meat and Chicken SA (Pty) Ltd v Silvy Luis (Pty) Ltd (18910/07)	[2008] ZAGPHC 136; 2008 5 SA 461	High Court of South Africa - Gauteng Division	South Africa	16 Apr 2008	SAFLII		16
Carmel Trading Co Ltd v Commissioner for the South African Revenue Services (447/07)	[2007] ZASCA 160	Supreme Court of Appeal of South Africa	South Africa	29 Nov 2007	SAFLII		2
TC Case No 11641 : Additional tax is a penalty of an administrative nature which cannot be equated with a fine imposed by a criminal court: sections 75(1)(a) and 76(1)(a) of the Income Tax Act, 1962 (11641)	[2006] ZATC 6	South Africa Tax Court	South Africa	4 Dec 2006	SAFLII		1

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
Die Effek van 'n Voorlopige Sekwestrasiebevel - Word my R om 'n Lid van die Parlement te Wees Ingeperk? (Vol 18 No 5)	[2015] PER 80	Potchefstroom Electronic Law Journal	South Africa	circa 2015	SAFLII
To Sequestrate or not to Sequestrate in View of the National Credit Act 34 of 2005: A Tale of Two Judgments	[2010] PER 19	Potchefstroom Electronic Law Journal	South Africa	circa 2010	SAFLII
"The Interaction between the Debt Relief Measures in the National Credit Act 24 of 2005 and Aspects of Insolvency Law"	[2009] PER 12	LawCite	South Africa	circa 2009	SAFLII		2

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Metcash Trading Ltd v Commissioner, South African Revenue Service	2001 1 SA 1109		South Africa	circa 2001	LexisNexis		62
Kalil v Decotex (Pty) Ltd	[1987] ZASCA 156; 1988 1 SA 943; [1988] 2 All SA 159	Supreme Court of Appeal of South Africa	South Africa	3 Dec 1987	SAFLII		277
Luna Meubel Vervaardigers (Edms) Bpk v Makin (t/a Makin's Furniture Manufacturers)	1977 4 SA 135		South Africa	circa 1977	LexisNexis		224
SA Leather Co (Pty) Ltd v Main Clothing Manufacturers (Pty) Ltd	1958 2 SA 118		South Africa	circa 1958	LexisNexis		1
Partridge v Harrison and Harrison	1940 WLD 265		South Africa - Transvaal	circa 1940			1