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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
Commissioner for South African Revenue Service v Mining Pressure Systems (Pty) Ltd (565/2023) [2026] ZASCA 21 (27 February 2026)
Whether API 5L X42 seamless pipes qualify as 'line pipe' for oil/gas pipelines or as 'other' seamless steel pipes.
Customs and Excise – tariff classification – TH 7304.19.90 v TH 7304.39.35 – meaning of 'of a kind used for oil or gas pipelines' – application of GRI and Explanatory Notes – objective characteristics and API 5L specification – in dubio contra fiscum as last resort.
 27 February 2026
Africa Agriculture and Trade Investment Fund v Vienings (74/2024) [2026] ZASCA 19 (24 February 2026)
A practitioner is not personally liable where a creditor shared belief in rescue and approved/continued funding despite known risks.
Company law — Business rescue practitioner liability — s 424(1) old Act and s 140(3)(c)(ii) new Act — recklessness vs gross negligence — creditor knowledge, participation and subsequent drawdowns bearing on liability.
 24 February 2026
Baseline Civil Contractors (Pty) Ltd v Commissioner for South African Revenue Service (893/2024) [2026] ZASCA 20 (24 February 2026)
Rule 32(3) disallows new appeal grounds that in substance raise a new objection to a different part or amount of the assessment.
Tax law — Tax Court Rules — Rule 32(3) — New grounds of appeal — Objection under rule 7 — Prohibition against raising new objections to a different part or amount of assessment — Prevention of ambush and promotion of finality in tax proceedings.
 24 February 2026
Nelson Mandela Bay Metropolitan Municipality v Siyalanda Property Development (Pty) Ltd (789/2024) [2026] ZASCA 18 (20 February 2026)
Refusal of special leave to appeal: regulation for public open space did not apply to a consolidated erf; special circumstances not established.
Administrative law – appeal on special leave – requirements for special leave where the underlying zoning scheme repealed; Interpretation of zoning scheme provisions – meaning of "created by subdivision or rezoning" and of "open space" – distinction between public and private open space; Land use planning – effect of consolidation versus cadastral subdivision; Repeal of old scheme and application of new Integrated Scheme to pending SDPs.
 20 February 2026
Zincede Ngokwakho Housing (Pty) and Another v Matatiele Local Municipality (844/2024) [2026] ZASCA 17 (13 February 2026)
A valid mining right grants limited access to land; cession requires Ministerial consent, not the landowner’s approval.
Mineral rights – MPRDA s5(3) access rights; cession of mining rights – s11 (Ministerial consent); lease cession and delectus personae; s54 (compensation/consultation) not triggered; Municipal Asset Transfer Regulations reg34 (public participation) – applicability.
 13 February 2026
Ncala v Park Avenue Body Corporate and Others (813/2023) [2026] ZASCA 16 (12 February 2026)
Whether a high court may condone a late CSOS Act appeal and whether the respondent failed to reasonably accommodate the applicant.
Community Schemes Ombud Service Act s 57(2) — interpretation of statutory time limits — peremptory versus directory wording — implied condonation power; access to courts (s 34) and s 39(2) interpretative duty; reasonable accommodation of persons with disabilities — substantive equality and PEPUDA; competent relief under CSOS Act (s 39(6)(f), s 36(6)(d), s 39(4)(d)).
 12 February 2026
Road Accident Fund v Newnet Properties (Pty) Ltd t/a Sunshine Hospital and Another (616/2024) [2026] ZASCA 15 (11 February 2026)
Reconsideration under s 17(2)(f) refused; no new evidence or grave failure of justice shown and combined claims not proven unlawful.
Superior Courts Act s 17(2)(f) – referral/reconsideration – threshold requires grave failure of justice or disrepute; Rule 45A – stay of execution; RAF Act s 17(5) – validity of combined/global hospital claims; Health Professions regulatory rules – invoicing and fee‑sharing issues; admission of new evidence on reconsideration; mootness where execution sale concluded.
 11 February 2026
T N obo B N v Member of Executive Council for Health of Eastern Cape Government and Others (383/23) [2026] ZASCA 14 (11 February 2026)
The applicant’s appeal succeeded: courts may not abolish the once‑and‑for‑all damages rule; legislative reform required.
Delict – measure of damages – once‑and‑for‑all rule – courts may not abolish lump‑sum damages for future care absent legislative reform; s 39(2) and s 173 considered; public‑healthcare remedy and undertaking to pay; separation of powers; children’s rights; fiscal and administrative consequences.
 11 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