Condonation for late filing of an appeal against an assessment – section 104(3) of the Tax Administration Act 28 of 2011 mandates a taxpayer to object to a refusal by SARS to extend the period for lodgment – failure by taxpayer to file an objection.
Media Summary

Divorce Act 70 of 1979 – s 7(8)(a)(i) – 50 per cent of respondent’s pension interest in Government Employees Pension Fund assigned to appellant – Matrimonial Property Act 88 of 1984 – s 10 – deferral of payment of pension interest – precluded in terms of s 24A of Government Employees Pension Law, 1966.
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Criminal Procedure – before a witness testifies in a criminal trial in appropriate circumstances an inquiry must be held into whether he or she understands the nature and import of the oath or affirmation as provided in ss 162(1) and 163 of the Criminal Procedure Act 51 of 1977 – where a witness is found not to understand the nature and import of the oath or affirmation due to intellectual incapacity an inquiry must be held in terms of s 164 of that Act into whether he or she understands the difference between truth and falsehood - failure of trial court to hold an inquiry into whether a mentally ill witness understands the difference between truth and falsehood renders the evidence of that witness inadmissible.
Media Summary

Master rental agreement – written cession – interpretation of cession in context – subsequent rental agreements validly ceded.

A judgment debtor who claims that he has sufficient movable assets to satisfy the debt cannot avert execution against his immovable property unless he makes the movables, including incorporeals, available for execution.

Contract – principles of interpretation restated – not sufficient to merely outline well established principles – proper application thereof must be evident from the process of interpretation – appeal upheld.

Prescription – an arbitration award generally does not create a new debt for purposes of the Prescription Act 68 of 1969 (the Act) – a claim to make an arbitration award an order of court in terms of s 31 of the Arbitration Act 42 of 1965 is not a ‘debt’ in terms of the Act.
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Damages for breach of warranty – ‘substantial/major’ accident affecting resale of motor vehicle. Terms of warranty clear. Special leave – test for – requires something more than reasonable prospects of success on appeal. Ultimately court hearing appeal decides whether special circumstances exist. No special circumstances found – appeal struck from the roll with costs.

Practice – pleadings – exception – non-compliance with s 2(1) of the Alienation of Land Act 68 of 1981 – alleged sale of land not reduced to writing – appellants orally agreed with respondent that he purchase a farm for the benefit of a trust to be formed and that trust would be entitled to transfer of the farm upon reimbursement of respondent’s costs – trustees seeking to enforce oral agreement – vagueness – agreement not a contract of sale – not invalid in terms of s 2(1) of Act 68 of 1981 – appellants’ pleadings disclosing a cause of action and not vague – case remitted for trial.
Media Summary

Arbitration award – application to set aside – s 33(1)(b) of the Arbitration Act 42 of 1965 – grounds for – gross irregularity – severability of award – permissible if the bad part is clearly severable from good – award may then be enforceable for the residue after severance.Arbitration award – application to set aside – s 33(1)(b) of the Arbitration Act 42 of 1965 – grounds for – gross irregularity – severability of award – permissible if the bad part is clearly severable from good – award may then be enforceable for the residue after severance.
Media Summary