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Singh v Commissioner, South African Revenue Service 17

[2003] ZASCA 31; 2003 4 SA 520

Supreme Court of Appeal of South Africa

South Africa

31st March, 2003

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Henque 3935 CC t/a PQ Clothing Outlet v Commissioner For The Sa Revenue Service (2020/35790)	[2023] ZAGPJHC 234	South Gauteng High Court, Johannesburg	South Africa	7 Mar 2023	SAFLII
Commissioner for The South African Revenue Service v Wiese (15065/17)	[2022] ZAWCHC 188; 2023 1 SA 119; 85 SATC 141; [2022] 4 All SA 748	High Court of South Africa - Western Cape Division	South Africa	9 Sep 2022	SAFLII
Barnard Labuschagne Incorporated v South African Revenue Service (CCT 60/21)	[2022] ZACC 8; 2022 5 SA 1; 84 SATC 351	Constitutional Court of South Africa	South Africa	11 Mar 2022	SAFLII		3
Nature's Choice Farms (Pty) Ltd v Ekurhuleni Metropolitan Municipality (463/19)	[2020] ZASCA 20; [2020] 3 All SA 57	Supreme Court of Appeal of South Africa	South Africa	25 Mar 2020	SAFLII		1
ABC (Pty) Ltd v Commissioner For The South African Revenue Service (14426)	[2018] ZATC 6	South Africa Tax Court	South Africa	13 Dec 2018	SAFLII
Top Watch (Pty) Ltd v Commissioner of the South African Revenue Service (2017/4557; 2016/90099)	[2018] ZAGPJHC 470	South Gauteng High Court, Johannesburg	South Africa	12 Jun 2018	SAFLII
Top Watch (Pty) Ltd v Commissioner of the South African Revenue Service (2017/4557)	[2018] ZAGPJHC 466	South Gauteng High Court, Johannesburg	South Africa	11 Jun 2018	SAFLII
"Tax Administration Act: Fulfilling human rights through efficient and effective tax administration " (Vol 1)	[2018] DEJURE 2	Moosa, F	South Africa	circa 2018	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
"Electronic delivery of communications to taxpayers: Is SARS toeing the line?" De Rebus, October 2014:26	[2014] DEREBUS 191		South Africa	circa 2014	SAFLII
Modibane v CSARS	[2011] ZAGPJHC 152	South Gauteng High Court, Johannesburg	South Africa	20 Oct 2011	SAFLII		1
Capstone 556 (Pty) Ltd v Commissioner SA Revenue Service , Kluh Investments (Pty) Ltd v Commissioner SA Revenue Service (26078/2010, 8274/11)	[2011] ZAWCHC 432	High Court of South Africa - Western Cape Division	South Africa	20 Sep 2011	SAFLII
LawCite Jacobs NO v Government of the Republic of South Africa (LCC64/2010)	[2011] ZALCC 17	Land Claims Court of South Africa	South Africa	26 Aug 2011	SAFLII
LawCite Jacobs NO v Government of the Republic of South Africa	[2011] ZALCC 24	Land Claims Court of South Africa	South Africa	23 Aug 2011	SAFLII
Capstone 556 (Pty) Ltd v Commissioner, South African Revenue Services , Kluh Investments (Pty) Ltd v Commissioner, South African Revenue Services (26078/2010, 8274/2011)	[2011] ZAWCHC 297; 2011 6 SA 65	High Court of South Africa - Western Cape Division	South Africa	22 Jun 2011	SAFLII		9
Shaw v Government Employees Pension Fund (15041/2002)	[2005] ZAGPHC 353	High Court of South Africa - Gauteng Division	South Africa	2 Dec 2005	SAFLII
Bock v Duburoro Investments (Pty) Ltd	[2003] ZASCA 94; 2004 2 SA 242; [2003] 4 All SA 103	Supreme Court of Appeal of South Africa	South Africa	26 Sep 2003	SAFLII		43

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Tax Administration Act: Fulfilling human rights through efficient and effective tax administration " (Vol 1)	[2018] DEJURE 2	Moosa, F	South Africa	circa 2018	SAFLII
"Electronic delivery of communications to taxpayers: Is SARS toeing the line?" De Rebus, October 2014:26	[2014] DEREBUS 191		South Africa	circa 2014	SAFLII

Legislation Cited

Legislation Name	Provision
Income Tax Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Singh v Commissioner, South African Revenue Service	2002 3 SA 94		South Africa	circa 2002	LexisNexis		2
Metcash Trading Ltd v Commissioner, South African Revenue Service	2001 1 SA 1109		South Africa	circa 2001	LexisNexis		63
Traco Marketing (Pty) Ltd & Another v Minister of Finance & Another	[1996] 2 All SA 467		South Africa	circa 1996			2
Administrateur, Transvaal v J D Van Niekerk & Genote Bk (730/92)	[1994] ZASCA 128; 1995 2 SA 241	Supreme Court of Appeal of South Africa	South Africa	23 Sep 1994	SAFLII		9
Schenk v Schenk	1993 2 SA 346		South Africa	circa 1993	LexisNexis		6
CIR v People's Stores (Walvis Bay) (Pty) Ltd	[1990] ZASCA 1; 1990 2 SA 353; 25 SATC 9	Supreme Court of Appeal of South Africa	South Africa	22 Feb 1990	SAFLII		20
S v Mnguni & others	1985 2 SA 448		South Africa	circa 1985	LexisNexis		4
Master v I L Back and Co Ltd	1983 1 SA 986		South Africa	circa 1983	LexisNexis		54
HMBMP Properties (Pty) Ltd v King	1981 1 SA 906		South Africa	circa 1981	LexisNexis		52
Vuuren Transport (Pty) Ltd	1980 2 SA 348		South Africa	circa 1980	LexisNexis		15
Marine & Trade Insurance Co Ltd v Katz NO	1979 4 SA 961		South Africa	circa 1979	LexisNexis		25
Irvin and Johnson (SA) Ltd v Commissioner for Inland Revenue	[1946] AD 483			circa 1946			9
Stafford v Registrar of Deeds	[1913] CPD 379			circa 1913			1
Whatmore v Murray	1908 TS 969		South Africa - Transvaal	circa 1908			4

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