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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   flag  95

[2006] ZASCA 51; 2006 4 SA 292; [2006] 2 All SA 565
Supreme Court of Appeal of South Africa
South Africa
31st March, 2006

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 flag
Firstrand Bank Ltd v Farisani (57108/2019) [2023] ZAGPPHC 542 North Gauteng High Court, Pretoria South Africa 7 Jul 2023 SAFLII flag
Emw v SW (26912/2017) [2023] ZAGPJHC 710 South Gauteng High Court, Johannesburg South Africa 15 Jun 2023 SAFLII flag
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 flag
Islandsite Investments 180 (Pty) Ltd v Knoop [2023] ZAFSHC 142 High Court of South Africa - Free State Division South Africa 2 May 2023 SAFLII flag
Liberty Group Ltd v Moosa (126/2021) [2023] ZASCA 52 Supreme Court of Appeal of South Africa South Africa 14 Apr 2023 SAFLII flag 1
Njokweni v Qina (3839/2022) [2023] ZAECMHC 13 Eastern Cape High Court, Mthatha South Africa 23 Mar 2023 SAFLII flag
JGK Engineering (Pty) Ltd v Quarry Master CC (2022-62072) [2023] ZAGPJHC 16 South Gauteng High Court, Johannesburg South Africa 16 Jan 2023 SAFLII flag
Janse van Rensburg v WAD Holdings (Pty) Ltd (29458/2022) [2022] ZAGPPHC 974 North Gauteng High Court, Pretoria South Africa 5 Dec 2022 SAFLII flag
Transnet Second Defined Benefit Fund v Wood (21875/21) [2022] ZAGPJHC 906 South Gauteng High Court, Johannesburg South Africa 10 Nov 2022 SAFLII flag
- Total Brite Star Service Station CC v ENSPA Trading Co (Pty) Ltd (1661/2021) [2022] ZAECELLC 29 South Africa 1 Nov 2022 SAFLII flag
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 flag 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 flag
Kallvest (Pty) Ltd v Harvey (438/2022) [2022] ZAECPEHC 10 Eastern Cape High Court, Port Elizabeth South Africa 28 Jun 2022 SAFLII flag
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 flag
IQ Business (Pty) Ltd v Bull (19699/2021) [2022] ZAGPJHC 124 South Gauteng High Court, Johannesburg South Africa 7 Mar 2022 SAFLII flag
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 flag
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 flag
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 flag
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 flag
LawCite Solomons v Phokela [2021] ZALCJHB 192 South Africa 2 Aug 2021 SAFLII flag 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 flag
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 flag
Glencore Operations SA (Pty) Ltd v CCMA (JR 1963/19) [2021] ZALCJHB 164; [2021] 10 BLLR 1013 South Africa 28 Jun 2021 SAFLII flag 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 flag
Ludidi v Amahlubi Royal Family (3576/2020) [2020] ZAECMHC 47 Eastern Cape High Court, Mthatha South Africa 15 Oct 2020 SAFLII flag
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 flag 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 flag 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 flag 2
Nongogo Guzana Inc v Road Accident Fund (22589/2020) [2020] ZAGPPHC 254 North Gauteng High Court, Pretoria South Africa 22 Jun 2020 SAFLII flag
Masipa v Masipa (23224/2020) [2020] ZAGPPHC 214 North Gauteng High Court, Pretoria South Africa 4 Jun 2020 SAFLII flag 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 flag
M b v R b (1548/2020) [2020] ZAFSHC 93 High Court of South Africa - Free State Division South Africa 12 May 2020 SAFLII flag
Mannatt v De Kock [2020] ZAWCHC 10 High Court of South Africa - Western Cape Division South Africa 21 Feb 2020 SAFLII flag 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 flag
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 flag 4
SA Retail Properties (Pty) Ltd v Englezakis (66282/18) [2019] ZAGPPHC 235 North Gauteng High Court, Pretoria South Africa 20 Jun 2019 SAFLII flag
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 flag
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 flag
LawCite Masterbatch South Africa (PTY) LTD v Gidenhuys (J4405/2018) [2019] ZALCJHB 15 South Africa 29 Jan 2019 SAFLII flag 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 flag 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 flag
Investec Bank Ltd v Swartz (12174/17) [2017] ZAGPJHC 362 South Gauteng High Court, Johannesburg South Africa 20 Nov 2017 SAFLII flag
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 flag
LawCite Mgabadeli v Masualle (EL1173/2017, ECD2673/2017) [2017] ZAECELLC 17 South Africa 2 Oct 2017 SAFLII flag
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 flag 10
Maree v Bobroff [2017] ZAGPJHC 116 South Gauteng High Court, Johannesburg South Africa 7 Mar 2017 SAFLII flag 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 flag
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 flag
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 flag 5
LawCite Road Accident Fund v Commission for Conciliation, Mediation And Arbitration (J701/16) [2016] ZALCJHB 297 South Africa 8 Aug 2016 SAFLII flag
LawCite Mbekela v Phahlane (J2525/15) [2016] ZALCJHB 157 South Africa 22 Apr 2016 SAFLII flag
Shackleton Credit Management (Pty) Ltd v Mashabane (17571/2015) [2016] ZAGPPHC 635 North Gauteng High Court, Pretoria South Africa 4 Mar 2016 SAFLII flag
Investec Bank Ltd v Le Roux (575/2014) [2016] ZAGPJHC 11 South Gauteng High Court, Johannesburg South Africa 11 Feb 2016 SAFLII flag 3
LawCite Mashego v Cellier [2015] ZALCJHB 415 South Africa 26 Nov 2015 SAFLII flag
Richardson v Minister of South African Police Services (67943/ 2015) [2015] ZAGPPHC 1064 North Gauteng High Court, Pretoria South Africa 16 Oct 2015 SAFLII flag
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 flag
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 flag
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 flag
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 flag
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 flag
LawCite IMATU v City of Matlosana Local Municipality (J620/14) [2014] ZALCJHB 122 South Africa 10 Apr 2014 SAFLII flag
SAITF v City of Johannesburg [2014] ZACC 8; 2014 4 SA 371 Constitutional Court of South Africa South Africa 4 Apr 2014 SAFLII flag 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 flag
Naruseb v The Government of the Republic of Namibia (A12/2014) [2014] NAHCMD 74 Namibia 19 Feb 2014 SAFLII flag 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 flag
Marais NO v Kondos (5192/2013) [2014] ZAFSHC 2 High Court of South Africa - Free State Division South Africa 9 Jan 2014 SAFLII flag
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 flag
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 flag
Western Cape Government v Ndiki (5008/2013) [2013] ZAWCHC 81 High Court of South Africa - Western Cape Division South Africa 30 May 2013 SAFLII flag
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 flag 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 flag 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 flag 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 flag
Nedbank Ltd v Fuls [2012] ZAWCHC 196 High Court of South Africa - Western Cape Division South Africa 12 Nov 2012 SAFLII flag 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 flag
MM v a v (2901/2010) [2011] ZAWCHC 425 High Court of South Africa - Western Cape Division South Africa 16 Nov 2011 SAFLII flag 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 flag
Modibane v CSARS [2011] ZAGPJHC 152 South Gauteng High Court, Johannesburg South Africa 20 Oct 2011 SAFLII flag 1
Corplo 358 Close Corporation v Charters [2011] ZAECGHC 27 Eastern Cape High Court, Grahamstown South Africa 1 Jul 2011 SAFLII flag 2
LawCite Jones v De Lange [2011] ZAKZPHC 31 Kwazulu-Natal High Court, Pietermaritzburg South Africa 19 May 2011 SAFLII flag
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 flag
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 flag
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 flag
Mamlambo Construction CC v Port St Johns Municipality & others [2010] ZAECMHC 21 Eastern Cape High Court, Mthatha South Africa 24 Jun 2010 SAFLII flag 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 flag 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 flag 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 flag
Nedbank Ltd v Thorpe (7392/2007) [2008] ZAKZHC 72 High Court of South Africa - Kwazulu Natal Division South Africa 26 Sep 2008 SAFLII flag 1
Crawford-Browne v Manuel (7390/2008) [2008] ZAWCHC 29 High Court of South Africa - Western Cape Division South Africa 2 Jun 2008 SAFLII flag 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 flag 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 flag 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 flag 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 flag
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 flag
"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 flag 2

Legislation Cited

Legislation Name Provision
Companies Act (Tas)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
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 flag 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 flag 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 flag 1
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 flag 277
Partridge v Harrison and Harrison 1940 WLD 265 South Africa - Transvaal circa 1940 flag 1

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