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Supreme Court of Appeal of South Africa

The Supreme Court of Appeal is, except in respect of certain labour and competition matters, the second highest court in South Africa. In terms of the Constitution, it is purely an appeal court and may decide only appeals and issues connected with appeals. (Banner image by Ben Bezuidenhout).
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Cnr Mirriam Makeba & President Brand Streets, Bloemfontein, Free State, 9301
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https://www.supremecourtofappeal.org.za/
13 judgments
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13 judgments
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February 2026
Lutzkie v Commissioner for South African Revenue Service (1135/2023) [2026] ZASCA 11 (6 February 2026)
Reconsideration refused; hearsay inadmissible; disputed payment taxable; 90% penalty upheld.
Practice and procedure – s 17(2)(f) Superior Courts Act – referral for reconsideration – exceptional circumstances/grave failure of justice threshold; Tax law – burden of proof under s 82 Income Tax Act – whether foreign deposit was taxable income or repayment of shareholder loan; Evidence – hearsay and s 3 Law of Evidence Amendment Act; Administrative/penalty discretion – review of 90% additional tax imposed by SARS and Tax Court’s exercise of discretion.
 6 February 2026
Matsi and Another v South African Legal Practice Council (Gauteng Province) (184/2024) [2026] ZASCA 12 (6 February 2026)
Reconsideration refused: no exceptional circumstances to disturb interim suspension for serious trust‑account misconduct.
Legal practice – disciplinary, sui generis proceedings under Legal Practice Act – trust‑account mismanagement, manipulated audit reports, failure to produce records – test for interim suspension; Superior Courts Act s 17(2)(f) – reconsideration of refusal of leave to appeal; exceptional circumstances/compelling reasons; costs on attorney and client scale.
 6 February 2026
Moloi v Road Accident Fund (333/2024) [2026] ZASCA 13 (6 February 2026)
Applicant failed to establish reasonable prospects that future loss of earnings was proven; special leave dismissed.
Delict – Road Accident Fund – future loss of earnings – probative value of expert evidence – outdated clinical assessment and untested hearsay report – necessity of employer evidence and applicant’s personal testimony – special leave to appeal requiring reasonable prospects and special circumstances.
 6 February 2026
4 Seasons Logistics CC v Kgotse (1215/2023) [2026] ZASCA 9 (4 February 2026)
President alone determines exceptional circumstances under s 17(2)(f); court reconsiders the two‑judge refusal on merits, referral dismissed.
Practice and procedure — s 17(2)(f) Superior Courts Act — President’s exclusive discretion to refer decisions for reconsideration — court’s role on referral is to reconsider two-judge decision on merits, not to re‑determine whether exceptional circumstances exist — earlier SCA authority treating exceptional circumstances as a jurisdictional fact for the court overruled; liquidation — default judgment, rescission and peremption; de bonis propriis costs orders require opportunity to be heard.
 4 February 2026
G U D Holdings (Pty) Ltd v Companies and Intellectual Property Commission and Others (818/2024) [2026] ZASCA 10 (4 February 2026)
Whether a company may claim confidentiality over its entire annual financial statements under s 212 of the Companies Act.
Company law – Companies Act s 212 – confidentiality claims for information submitted to the Commission – limited exception to statutory transparency – claimants must give cogent, itemised reasons – high Public Interest Score increases transparency obligations – unilateral redaction of mandatory disclosures prohibited.
 4 February 2026
January 2026
Tourvest Holdings (Pty) Ltd v Murti (806/2024) [2026] ZASCA 8 (27 January 2026)
Appellant’s disclaimers did not bind respondent; CPA and public‑policy and agency principles defeat the indemnity.
Delict; exclusionary clauses; Consumer Protection Act ss 49 and 58; agency (actual, implied, ostensible); quasi‑mutual assent/ticket cases; interpretation of indemnity clauses; contra bonos mores/public policy.
 27 January 2026
Pick 'n Pay Retailers (Pty) Ltd v Williams and Another (238/2024) [2026] ZASCA 7 (26 January 2026)
Reconsideration refused; premises owner liable where outsourcing cleaning lacked adequate supervision.
Practice and procedure – reconsideration under s 17(2)(f) of the Superior Courts Act – stringent threshold: grave failure of justice or administration of justice in disrepute required. Delict – premises liability – slip and fall on spillage – plaintiff need only prove circumstances of fall and reasonable care (Probst/Cenprop) to raise inference of negligence. Delegation to independent contractor does not automatically absolve owner; owner retains residual/non-delegable duty to ensure reasonable systems and supervision (Chartaprops and Langley Fox considered). Employer/contractor oversight, monitoring systems and prompt remedial action central to liability determination.
 26 January 2026
South African Heritage Resources Agency (SAHRA) and Others v Mandela and Others (825/2024) [2026] ZASCA 6 (22 January 2026)
SAHRA failed to prove that privately owned items were 'heritage objects' under the Heritage Act; appeal dismissed with costs.
Heritage law – National Heritage Resources Act s 32 and Declarations – statutory 'deeming' of heritage objects – evidential burden to show items are heritage objects – limits of export control versus property rights – clarity requirement (s 5(3)).
 22 January 2026
Caledon River Properties (Pty) Ltd t/a Magwa Construction and Another v Special Investigating Unit and Another (375/2024; 419/2024) [2026] ZASCA 5 (16 January 2026)
Reconsideration refused: s172(1)(b) discretion properly exercised denying profit to contractors in unlawful procurement.
Constitutional law – s 172(1)(b) remedial discretion – invalid public procurement contracts – whether contractor entitled to profit – no profit from unlawful conduct; s 17(2)(f) Superior Courts Act – reconsideration of refusal of special leave to appeal; procurement law – s 217 Constitution and Treasury Regulations; debatement of accounts as remedy.
 16 January 2026
National Director of Public Prosecutions v Gcaba (488/2024) [2026] ZASCA 4 (14 January 2026)
Whether s40(a) of POCA requires issuance only, or both issuance and service within 90 days, to keep a preservation order alive.
POCA s40(a) — meaning of "pending" — whether issuance only or issuance plus service within 90 days required; preservation orders; in rem forfeiture proceedings; service and notice requirements; property-rights and constitutional safeguards.
 14 January 2026
Waterford Estate Homeowners Association NPC v Riverside Lodge Body Corporate and Others (819/2024) [2026] ZASCA 3 (14 January 2026)
Applicant’s constitutional challenge to adjudicator’s power dismissed; unit owners declared members and levy disputes remitted for fresh adjudication.
Community Schemes Ombud Service Act — s 39(1)(c) and (e) — power to declare contributions unreasonable — constitutional validity, scope and limits; administrative law — review for irrationality, failure to consider relevant evidence and omission to decide issues; membership of homeowners’ association — effect of title conditions, settlement agreement and articles; interest on arrears — contractual vs prescribed rates; costs de bonis propriis for unnecessary record inclusion.
 14 January 2026
Kasselman NO and Others v South African National Road Agency SOC Ltd and Others (297/2024) [2026] ZASCA 2 (12 January 2026)
SANRAL’s adoption and retrospective application of increased levies held to be administrative action and unlawful for procedural non‑compliance.
Administrative law; State-owned entity (SANRAL) exercising public power; Policy adoption and levy increases constitute administrative action under PAJA; Mandatory publication and public participation requirements; Ineffective internal remedy under s57 where Minister failed to prescribe procedures; Review and remittal; Procedural fairness and principle of legality.
 12 January 2026
J M M and Another v Masureik and Others (807/2024) [2026] ZASCA 1 (8 January 2026)
A contingent accrual claim does not confer a proprietary occupier’s right; reconsideration under s17(2)(f) denied.
s 17(2)(f) Superior Courts Act — reconsideration threshold (grave failure of justice/administration of justice in disrepute); Matrimonial Property Act — accrual claim contingent until dissolution, not a proprietary right of occupation; Doctrine of notice inapplicable to contingent accrual claims; PIE Act — eviction may be just and equitable where spouse has no vested right; Procedure — proper form of order when jurisdictional threshold not met (confirmation vs striking off roll).
 8 January 2026