April 7, 2022

Are civil judgments susceptible to rescission?

On 11 March 2022, the Constitutional Court (CC) of South Africa granted leave to appeal and set aside an order from the High Court of South Africa (HC), Western Cape Division. The issue before the court in Barnard Labuschagne Incorporated v SARS was whether a certified statement filed by SARS that is treated as a civil judgment is susceptible to rescission. On 15 December 2017, SARS filed a certified statement in terms of section 172(1) of the Tax Administration Act, No. 28 of 2001 (TAA) with the Registrar of the HC, in which it recorded that Barnard Labuschagne Incorporated (BLI) […]
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