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[2015] ZAGPPHC 498
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Commissioner for the South African Revenue Services v Africa Cash and Carry (Pty) Ltd and Others (49274/2014) [2015] ZAGPPHC 498 (25 June 2015)
IN
THE HIGH COURT OF SOUTH AFRICA
GAUTENG
DIVISION, PRETORIA
Case No: 49274/2014
Date heard: 25 June 2015
Date of order: 25 June
2015
THE
COMMISSIONER FOR THE
SOUTH AFRICAN REVENUE
SERVICES
Applicant
and
AFRICA
CASH AND CARRY (PTY) LTD
1
st
Respondent
AFRICA CASH AND CARRY
(CROWN MINES) (PTY) LTD
2
nd
Respondent
MOHAMMED EDREES
HATHURANI
3
rd
Respondent
EDREES
AHMED HATHURANI
4
th
Respondent
IQBAL
AHMED HATHURANI
5
th
Respondent
CASSIM
AYSEN
6
th
Respodent
EDREES
AHMED HATHURANI
N.O.
7
th
Respondent
(in
his capacity as trustee for the time being of the Edrees
Hathurani
Family Trust (No. IT1919/97))
IQBAL
AHMED HATHURANI
N.O.
8
th
Respondent
(in
his capacity as trustee for the time being of the Edrees
Hathurani
Family Trust (No. IT1919/97))
CASSIM AYSEN
N.O.
9
th
Respodent
(in
his capacity as trustee for the time being of the
Edrees
Hathurani Family Trust (No. IT1919/97))
YOUSHA
TAYOB
N.O.
10
th
Respondent
(in
his capacity as trustee for the time being of the
Edrees
Hathurani
Family Trust (No.
IT1919/97))
IQBAL AHMED HATHURANI
N.O.
11
th
Respondent
(in
his capacity as trustee for the time being of the
Iqbal
Ahmed Hathurani Family Trust (No. IT725/06))
AYESHA
HATHURANI
N.O.
12
th
Respondent
(in
his capacity as trustee for the time being of the
Iqbal
Ahmed Hathurani Family Trust (No. IT725/06))
FAROUK SHARIEF
N.O.
13
th
Respondent
(in
his capacity as trustee for the time being of the
Iqbal
Ahmed Hathurani Family Trust (No. IT725/06))
MOHAMMEED
EDREES HATHURANI
N.O.
14
th
Respodent
(in
his capacity as trustee for the time being of the
Mohammed
Edrees Hathurani Family Trust (No. IT7027/06))
ZENOBIA
KHAN
N.O.
15
th
Respondent
(in
his capacity as trustee for the time being of the
Mohammed
Edrees Hathurani Family Trust (No. IT7027/06))
FAROUK
SHARIEF
N.O.
16
th
Respondent
(in
his capacity as trustee for the time being of the
Mohammed
Edrees Hathurani Family Trust (No. IT7027/06))
CASSIM
AYSEN
N.O.
17
th
Respondent
(in
his capacity as trustee for the time being of the
Cassim
Aysen Family Trust (No. IT724/06))
FOZIA KHAN N.O.
1
8
th
Respondent
(in
his capacity as trustee for the time being of the
Cassim
Aysen Family Trust (No. IT724/06))
IMTIYAZ AYSEN N.O.
1
9
th
Respondent
(in
his capacity as trustee for the time being of the
Cassim
Aysen Family Trust (No. IT724/06))
LEAVE
TO APPEAL JUDGMENT
A.M.L.
PHATUDI J:
[1] After having read the
application for leave to appeal and after having heard both counsel
for the applicant and the respondents
respectively, I am not
persuaded that there are prospects of success on appeal as envisaged
in terms of section 17(a}(i) of the
Superior Court Act 10 of 2013.
I,
in the result make the following order.
Order:
1.
The applicant's application for leave to appeal is dismissed with
costs, which
costs shall include the costs of two counsel.
____________________
A.
M. L. Phatudi
Judge of the High Court
On behalf of the
RespondenUApplicant:
Gildenhuys Malatji Attorneys
GMI House
Harlequins Office Park
164 Totius Street
Pretoria
Adv. Coetzer SC
Adv. C. Naude
On behalf of the 1st
2"d 3rd
Applicants/Respondents:
Shaheed Dollie Inc
CIO
Cassim
Inc
461 Fehrsen Street
Brooklyn
Pretoria
Adv. Cassim SC