Montrose Matabele Co Ltd v Civil Commissioner of Pretoraia [1911] ZATPD 43 (13 April 1911)

Revenue - Transfer Duty - Exemption - Delay - Negligence - Act 25 of 1909, sec.52

Under sec.52 of Act 25 of 1909,* an applicant for registration of property is not entitled to obtain exemption from any tax, duty or fine which anyone, through or from whom the applicant derives his title, may have become liable or incurred in respect of the property, if the applicant be responsible for such delay in obtaining transfer to himself as would have amounted to negligence, if he had been obliged to obtain transfer of the property within a reasonable time for another person and not himself.

* Act 25 of 1909, section 52, provides that "When any order has been made under the last preceding section, the person in whose favour that order was made shall be liable to pay such taxes and duties in respect of the registration to be·effected as he would have been liable to pay if the property, mining title or stand title (as the case may be) had been transferred to him directly and in due form of law by the person in whose name it was last registered ; and tbe registration directed shall not be suspended or stayed by reason of the non-payment of any tax, duty, or fine which the last mentioned person or anyone through or from whom he derived the right may have become liable for or incurred, unless the person in whose favour the order was made has by agreement specially bound himself to pay that tax, duty, or fine, or unless the delay in obtaining the registration in his name was due to the neglect or default of himself or his agent : Provided that any person who has become liable for or incurred any such tax, duty, or fine, shall be and continue personally liable for the same, notwithstanding that by the said order the property, mining title, or stand title (as the case may be) has been registered as directed in the order."