Income tax – rebate paid to motor manufacturers to encourage rationalisation of models – rebate dependent upon capital investment made by manufacturers in order to rationalise – rebate of a capital nature and not taxable.
Disclaimer and admission in relation to the trade mark ‘CLEARVU’ – registration of mark giving no right to the exclusive use of the words ‘clear’ and view’ separately and apart from the mark – admission that the registration of this mark shall not debar others from the bona fide descriptive use in the course of trade of the words ‘clear view’ and ‘view’.
Media Summary
Interpretation and application of Road Accident Fund Act 56 of 1996 and Regulations thereunder – primary purpose of Appeal Tribunal is to determine a dispute concerning seriousness of injury – Appeal Tribunal does not have final say on question of link between the driving of a motor vehicle and the injuries allegedly sustained – causation to be determined by court.
Media Summary
Interpretation and application of s 40(1) of the South African Schools Act 84 of 1996 – subsection provides for joint and several liability – fee-exemption applications can, however, be processed in terms of the Act and the Regulations to enable single parents separated from their partners or divorced from a spouse to have their applications assessed in relation to their own personal circumstances and not on combined income.
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Refugees Act 130 of 1998 – ss 21 and 22 – contravention of ss 9 and 49(i) of the Immigration Act 13 of 2002 – respondent found in possession of fraudulent asylum seeker permit and failure on his part to apply for asylum without delay – respondent not entitled to rely on protection afforded by Refugees Act – appeal upheld - appellant entitled to deal with respondent in terms of the provisions of ss 32 and 34 of the Immigration Act.
Media Summary
Interpretation – Sale Agreement – Indemnity and Undertaking – respondent to provide vacant occupation – reciprocity principle applicable – the obligations interlinked – remedy – judgment suspended until vacant occupation is given – counterclaim – absolution from the instance.
Application for leave to appeal to this court from Electoral Court in matters involving municipal elections - leave granted - objections in one matter not material - in the other incorrect conclusions of fact - appeals upheld - Electoral Commission decisions confirmed.
Media Summary
Validity of an investment consulting agreement – whether the signatories who signed the agreement on behalf of the appellant had authority – whether the agreement was ultra vires the rules of the appellant.
Criminal Law and Procedure: appeal to high court against conviction of rape: after notice to appellant sentence increased to life imprisonment: court entitled to increase sentence in terms of s309 (3) of the Criminal Procedure Act 51 of 1977: sentence disproportionate: sentence of regional court reinstated.
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